Company No: 03922215 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	30,728		38,318
		30,728		38,318
Current assets
Stocks	4	231,294		243,231
Debtors	5	1,116,419		784,879
Cash at bank and in hand		39,450		33,935
		1,387,163		1,062,045
Creditors: amounts falling due within one year	6	( 1,550,085)		( 1,326,123)
Net current liabilities		(162,922)		(264,078)
Total assets less current liabilities		(132,194)		(225,760)
Net liabilities		( 132,194)		( 225,760)
Capital and reserves
Called-up share capital	7	2		2
Profit and loss account		( 132,196 )		( 225,762 )
Total shareholder's deficit		( 132,194)		( 225,760)

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Hambrook Garden Supplies Limited (registered number: 03922215) were approved and authorised for issue by the Director on 04 August 2026. They were signed on its behalf by:

N Hambrook Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Hambrook Garden Supplies Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wangfield Lane, Curdridge, Southampton, SO32 2DA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £132,194. The Company is supported through loans from the Parent Company. The director has received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Parent Company will continue to support the Company. After making enquiries, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Plant and machinery	20 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	20 % reducing balance
Office equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable value, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	16		14

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£		£
Cost
At 01 February 2025	87,130		100,201		20,000		40,756		89,974		338,061
Additions	0		0		0		1,325		0		1,325
At 31 January 2026	87,130		100,201		20,000		42,081		89,974		339,386
Accumulated depreciation
At 01 February 2025	77,088		85,391		10,287		39,058		87,919		299,743
Charge for the financial year	2,509		2,962		2,428		605		411		8,915
At 31 January 2026	79,597		88,353		12,715		39,663		88,330		308,658
Net book value
At 31 January 2026	7,533		11,848		7,285		2,418		1,644		30,728
At 31 January 2025	10,042		14,810		9,713		1,698		2,055		38,318

4. Stocks

	2026		2025
	£		£
Stocks	231,294		243,231

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

5. Debtors

	2026		2025
	£		£
Trade debtors	11,705		1,324
Amounts owed by Group undertakings	1,104,714		783,555
	1,116,419		784,879

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	59,357		50,980
Amounts owed to Group undertakings	1,458,879		1,247,385
Other taxation and social security	8,328		3,347
Other creditors	23,521		24,411
	1,550,085		1,326,123

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

8. Ultimate controlling party

Parent Company:

Hambrook Holdings Ltd