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REGISTERED NUMBER: 10854527 (England and Wales)

PLUMLEYS PLANT AND GARDEN CENTRE LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

PLUMLEYS PLANT AND GARDEN CENTRE LTD. (REGISTERED NUMBER: 10854527)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PLUMLEYS PLANT AND GARDEN CENTRE LTD.

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | P M Yates

| A J M Yates

| REGISTERED OFFICE: | The Garden Centre

| Plumley Moor Road

| Plumley

| Knutsford

| Cheshire

| WA16 9SD

| REGISTERED NUMBER: | 10854527 (England and Wales)

| ACCOUNTANTS: | Murray Smith LLP

| Chartered Accountants

| Darland House

| 44 Winnington Hill

| Northwich

| Cheshire

| CW8 1AU

PLUMLEYS PLANT AND GARDEN CENTRE LTD. (REGISTERED NUMBER: 10854527)

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 275 |  | 731 |  |

CURRENT ASSETS

Stocks | 87,611 |  | 100,177 |  |

Debtors | 5 | 8,514 |  | 9,359 |  |

Cash at bank and in hand | 11,924 |  | 21,219 |  |

108,049 |  | 130,755 |  |

CREDITORS

Amounts falling due within one year | 6 | 213,388 |  | 160,142 |  |

NET CURRENT LIABILITIES | (105,339 | ) | (29,387 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (105,064 | ) | (28,656 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 9,640 |  |

NET LIABILITIES | (105,064 | ) | (38,296 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (105,164 | ) | (38,396 | ) |

SHAREHOLDERS' FUNDS | (105,064 | ) | (38,296 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PLUMLEYS PLANT AND GARDEN CENTRE LTD. (REGISTERED NUMBER: 10854527)

BALANCE SHEET - continued

31 JULY 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

A J M Yates - Director

PLUMLEYS PLANT AND GARDEN CENTRE LTD. (REGISTERED NUMBER: 10854527)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Plumleys Plant and Garden Centre Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going Concern

| The financial statements have been prepared on the going concern basis as the directors plan to continue providing support to the company.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 33% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

PLUMLEYS PLANT AND GARDEN CENTRE LTD. (REGISTERED NUMBER: 10854527)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade debtors

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of the business.

| Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Government grants

| Grants are included in the profit and loss account on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown on the balance sheet. Where income is received in advance of meeting any performance-related conditions there is not unconditional entitlement to the income and its recognition is deferred and included in creditors as deferred income until the performance-related conditions are met. Where entitlement occurs before income is received, the income is accrued.

| Pension contributions

| The company contributes to various pension schemes designed to provide retirement benefits based upon the level of contributions made. The costs of providing these benefits are charged to the profit and loss account during the year in which they are incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 11 ) .

PLUMLEYS PLANT AND GARDEN CENTRE LTD. (REGISTERED NUMBER: 10854527)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 3,568 |  | 2,763 |  | 17,940 |  | 1,299 |  | 25,570 |  |

| Additions | - |  | - |  | - |  | 291 |  | 291 |  |

| At 31 July 2025 | 3,568 |  | 2,763 |  | 17,940 |  | 1,590 |  | 25,861 |  |

| DEPRECIATION

| At 1 August 2024 | 3,242 |  | 2,763 |  | 17,567 |  | 1,267 |  | 24,839 |  |

| Charge for year | 326 |  | - |  | 373 |  | 48 |  | 747 |  |

| At 31 July 2025 | 3,568 |  | 2,763 |  | 17,940 |  | 1,315 |  | 25,586 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  | - |  | - |  | 275 |  | 275 |  |

| At 31 July 2024 | 326 |  | - |  | 373 |  | 32 |  | 731 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,453 |  | 1,160 |  |

| Other debtors | 624 |  | - |  |

| Directors' current accounts | - |  | 8,199 |  |

| Prepayments and accrued income | 6,437 |  | - |  |

8,514 |  | 9,359 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 9,654 |  | 10,268 |  |

| Trade creditors | 67,603 |  | 58,103 |  |

| Corporation tax | 722 |  | 3,493 |  |

| Social security and other taxes | 14,597 |  | 31,240 |  |

| Other creditors | 2,468 |  | 424 |  |

| Amounts due to related parties | 56,575 |  | 43,331 |  |

| Directors' current accounts | 29,364 |  | 1,251 |  |

| Accruals and deferred income | 32,405 |  | 12,032 |  |

213,388 |  | 160,142 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 9,640 |  |

PLUMLEYS PLANT AND GARDEN CENTRE LTD. (REGISTERED NUMBER: 10854527)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |