REGISTERED NUMBER: 06822480 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

MR MUCK'S GARDEN SUPPLIES LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T H Blair Snr

Mrs C M Blair

Miss C Blair

REGISTERED OFFICE:

67 Chorley Old Road

Bolton

BL1 3AJ

REGISTERED NUMBER:

06822480 (England and Wales)

ACCOUNTANTS:

Ryans

Chartered Accountants

67 Chorley Old Road

Bolton

BL1 3AJ

FIXED ASSETS

Tangible assets

4

73,941

29,430

CURRENT ASSETS

Stocks

221,684

119,147

Debtors

824,752

732,382

Cash at bank

8,222

62,298

1,054,658

913,827

CREDITORS

Amounts falling due within one year

441,777

276,813

NET CURRENT ASSETS

612,881

637,014

TOTAL ASSETS LESS CURRENT LIABILITIES

686,822

666,444

PROVISIONS FOR LIABILITIES

18,485

7,358

NET ASSETS

668,337

659,086

CAPITAL AND RESERVES

Called up share capital

5

140

140

Retained earnings

668,197

658,946

SHAREHOLDERS' FUNDS

668,337

659,086

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28th February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 13th July 2026 and were signed on its behalf by:

T H Blair Snr - Director

1.	STATUTORY INFORMATION

Mr Muck's Garden Supplies 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.

Turnover

Revenue, described as turnover, represents the value of goods and services Net of VAT) provided to customers during the year.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st March 2025

59,458

Additions

98,453

At 28th February 2026

157,911

DEPRECIATION

At 1st March 2025

30,028

Charge for year

7,962

Eliminated on disposal

45,980

At 28th February 2026

83,970

NET BOOK VALUE

At 28th February 2026

73,941

At 28th February 2025

29,430

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Totals

£

COST

At 1st March 2025

15,895

Transfer to ownership

(15,895

)

At 28th February 2026

-

DEPRECIATION

At 1st March 2025

9,724

Transfer to ownership

(9,724

)

At 28th February 2026

-

NET BOOK VALUE

At 28th February 2026

-

At 28th February 2025

6,171

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

140

Ordinary

£1

140

140

6.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors who own all of the issued share capital in the parent company, GTCR Holdings Ltd, incorporated in England.