Waresley Park Garden Centre Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03915373

Waresley Park Garden Centre Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

Waresley Park Garden Centre Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	534,566	467,276
Investments	6	1,000	1,000
		----------	----------
		535,566	468,276

Current assets

Stocks		556,285	521,525
Debtors	7	44,527	73,399
Cash at bank and in hand		639,016	943,788
		------------	------------
		1,239,828	1,538,712

Creditors: amounts falling due within one year	8	401,612		558,039
		------------		------------
Net current assets			838,216	980,673
			------------	------------
Total assets less current liabilities			1,373,782	1,448,949

Provisions

Deferred taxation	51,858	25,606
	------------	------------
Net assets	1,321,924	1,423,343
	------------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,321,824	1,423,243
	------------	------------
Shareholders funds	1,321,924	1,423,343
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Waresley Park Garden Centre Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 20 August 2026 , and are signed on behalf of the board by:

R J Baker

Director

Company registration number: 03915373

Waresley Park Garden Centre Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Waresley Park Garden Centre, Waresley, Sandy, Bedfordshire, SG19 3DB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

Buildings	-	3%, 5% or 33% straight line
Plant and machinery	-	15% reducing balance or 15% or 20% straight line
Fixtures and fittings	-	5%,10% or 20% reducing balance or 5%,10% or 20% straight line
Motor vehicles	-	25% reducing balance
Office equipment	-	20% or 33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Stocks

Goods for resale are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is purchase price plus delivery charges.

Pension costs

The company makes pension contributions for the benefit of the directors and employees. The pension cost represents contributions payable in the year.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 69 (2024: 63 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Office equipment	Total
	£	£	£	£	£	£
Cost
At 1 Jan 2025	1,468,963	24,034	622,137	13,765	3,274	2,132,173
Additions	5,000	12,619	135,949	–	1,157	154,725
Disposals	–	( 10,194)	( 72,123)	–	( 870)	( 83,187)
	------------	--------	----------	--------	-------	------------
At 31 Dec 2025	1,473,963	26,459	685,963	13,765	3,561	2,203,711
	------------	--------	----------	--------	-------	------------
Depreciation
At 1 Jan 2025	1,093,427	20,279	535,537	13,645	2,009	1,664,897
Charge for the year	48,965	1,148	35,729	30	907	86,779
Disposals	–	( 10,194)	( 71,478)	–	( 859)	( 82,531)
	------------	--------	----------	--------	-------	------------
At 31 Dec 2025	1,142,392	11,233	499,788	13,675	2,057	1,669,145
	------------	--------	----------	--------	-------	------------
Carrying amount
At 31 Dec 2025	331,571	15,226	186,175	90	1,504	534,566
	------------	--------	----------	--------	-------	------------
At 31 Dec 2024	375,536	3,755	86,600	120	1,265	467,276
	------------	--------	----------	--------	-------	------------

Included within land and buildings, the cost of land is not depreciated £65,340 (2024: £65,340).

6. Investments

	Other investments other than loans
	£
Cost
At 1 January 2025 and 31 December 2025	1,000
	-------
Impairment
At 1 January 2025 and 31 December 2025	–
	-------

Carrying amount
At 31 December 2025	1,000
	-------
At 31 December 2024	1,000
	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	24,960	59,704
Other debtors	19,567	13,695
	--------	--------
	44,527	73,399
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	93,035	225,534
Social security and other taxes	164,745	232,893
Other creditors	143,832	99,612
	----------	----------
	401,612	558,039
	----------	----------

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	51,858	25,606
	--------	--------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	51,858	25,606
	--------	--------