Company Registration No. 09114958 (England and Wales)
PLANTS2GARDENS LIMITED
Unaudited accounts
for the year ended 31 October 2025
PLANTS2GARDENS LIMITED
Unaudited accounts
Contents
PLANTS2GARDENS LIMITED
Company Information
for the year ended 31 October 2025
Directors
Louise Victoria Evans
Kenneth James Evans
Company Number
09114958 (England and Wales)
Registered Office
Manor Farm
Bidwell Lane
Caldecott
NN9 6AR
United Kingdom
Accountants
Donna Urquhart - ITStorm Ltd
10 Earlstrees Court
Earlstrees Industrial Estate
CORBY
Northants
NN17 4AX
PLANTS2GARDENS LIMITED
Statement of financial position
as at 31 October 2025
Tangible assets
103,259
115,401
Cash at bank and in hand
427,638
341,126
Creditors: amounts falling due within one year
(220,365)
(255,248)
Net current assets
244,029
221,366
Total assets less current liabilities
347,288
336,767
Creditors: amounts falling due after more than one year
(22,082)
(1,989)
Provisions for liabilities
Deferred tax
(11,978)
(10,316)
Net assets
313,228
324,462
Called up share capital
200
200
Profit and loss account
313,028
324,262
Shareholders' funds
313,228
324,462
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by
Louise Victoria Evans
Director
Company Registration No. 09114958
PLANTS2GARDENS LIMITED
Notes to the Accounts
for the year ended 31 October 2025
PLANTS2GARDENS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09114958. The registered office is Manor Farm, Bidwell Lane, Caldecott, NN9 6AR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
15% on reducing balance
Computer equipment
20% on cost
Other tangible fixed assets
10% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
PLANTS2GARDENS LIMITED
Notes to the Accounts
for the year ended 31 October 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 November 2024
196,299
63,875
20,645
3,999
284,818
Additions
-
45,188
-
-
45,188
Disposals
-
(40,930)
-
-
(40,930)
At 31 October 2025
196,299
68,133
20,645
3,999
289,076
At 1 November 2024
120,261
31,179
15,844
2,133
169,417
Charge for the year
19,071
13,715
720
800
34,306
On disposals
-
(17,906)
-
-
(17,906)
At 31 October 2025
139,332
26,988
16,564
2,933
185,817
At 31 October 2025
56,967
41,145
4,081
1,066
103,259
At 31 October 2024
76,038
32,696
4,801
1,866
115,401
Finished goods
14,892
10,004
Stocks and work in progress are valued consistently at the lower of cost or net realisable value.
Cost, where appropriate, includes a proportion of production and administrative overheads.
Amounts falling due within one year
Trade debtors
18,323
121,750
Accrued income and prepayments
3,541
3,734
PLANTS2GARDENS LIMITED
Notes to the Accounts
for the year ended 31 October 2025
7
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
13,249
23,862
Trade creditors
113,784
124,963
Taxes and social security
83,035
75,916
Loans from directors
(107)
6,400
The following secured debts are included within creditors after one year: Hire Purchase £13249
Santander UK PLC hold fixed and floating charge which covers all the property or undertaking of the company. The loan was repaid in full.
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
22,082
1,989
The following secured debts are included within creditors after one year: Hire Purchase
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
70 Ordinary A shares of £1 each
70
70
30 Ordinary B shares of £1 each
30
30
The company contributed to a personal pension scheme for all eligible employees. Contributions paid were charged to the profit and loss account.
11
Operating lease commitments
2025
2024
At 31 October 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
7,392
7,392
Later than one year and not later than five years
6,778
14,168
12
Transactions with related parties
The company was under the control of the directors during the year who held 100% of the issued share capital of the company.
During the year the company paid dividends to its directors who were also shareholders £220000 (2024. £220000)
PLANTS2GARDENS LIMITED
Notes to the Accounts
for the year ended 31 October 2025
13
Average number of employees
During the year the average number of employees was 10 (2024: 11).