Greenbrook Garden Centre Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04992290

Greenbrook Garden Centre Ltd

Filleted Unaudited Financial Statements

30 November 2025

Greenbrook Garden Centre Ltd

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		15,217		17,721

Current assets

Stocks		284,988	225,879
Debtors	7	18,831	15,024
Cash at bank and in hand		16,905	8,639
		---------	---------
		320,724	249,542

Creditors: amounts falling due within one year	8	313,217		215,664
		---------		---------
Net current assets			7,507		33,878
			--------		--------
Total assets less current liabilities			22,724		51,599

Creditors: amounts falling due after more than one year	9		–		4,229

Provisions	2,814	3,367
	--------	--------
Net assets	19,910	44,003
	--------	--------

Capital and reserves

Called up share capital	10	100	100
Profit and loss account		19,810	43,903
		--------	--------
Shareholders funds		19,910	44,003
		--------	--------

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 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Greenbrook Garden Centre Ltd

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:

K M Richmond
Director

Company registration number: 04992290

Greenbrook Garden Centre Ltd

Notes to the Financial Statements

Year ended 30 November 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 146 New London Road, Chelmsford, Essex, CM2 0AW, United Kingdom.

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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

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

Income tax

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

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

Fixtures and fittings	-	33% on cost and 15% on reducing balance
Motor vehicles	-	25% reducing balance

Stocks

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

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 19 (2024: 18 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 December 2024 and 30 November 2025	62,260
	--------
Amortisation
At 1 December 2024 and 30 November 2025	62,260
	--------
Carrying amount
At 30 November 2025	–
	--------
At 30 November 2024	–
	--------

6. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 December 2024	62,072	14,250	76,322
Additions	624	–	624
Disposals	( 366)	–	( 366)
	--------	--------	--------
At 30 November 2025	62,330	14,250	76,580
	--------	--------	--------
Depreciation
At 1 December 2024	46,887	11,714	58,601
Charge for the year	2,335	634	2,969
Disposals	( 207)	–	( 207)
	--------	--------	--------
At 30 November 2025	49,015	12,348	61,363
	--------	--------	--------
Carrying amount
At 30 November 2025	13,315	1,902	15,217
	--------	--------	--------
At 30 November 2024	15,185	2,536	17,721
	--------	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	18,254	15,024
Other debtors	577	–
	--------	--------
	18,831	15,024
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,172	8,305
Trade creditors	180,741	147,653
Accruals and deferred income	6,695	6,328
Social security and other taxes	5,080	5,519
Director loan accounts	112,371	47,652
Other creditors	4,158	207
	---------	---------
	313,217	215,664
	---------	---------

The bank loan is secured by a fixed and floating charge over all the assets of the company.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	4,229
	----	-------

The bank loan is secured by a fixed and floating charge over all the assets of the company.

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

11. Related party transactions

At the year end the company owed the directors £112,371 (2024: £47,652) by way of a loan account which is shown amongst creditors. Rent of £12,900 (2024: £35,200) was paid to the directors for the rental of the company premises.