Radway Bridge Garden Centre Ltd

Registered number

11624959

Filleted Accounts

31 December 2025

Radway Bridge Garden Centre Ltd
Registered number:		11624959
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		15,600			16,800
Tangible assets	4		79,691			91,442
			95,291			108,242

Current assets
Stocks		134,650			135,201
	5	125,322			50,000
Cash at bank and in hand		34,820			34,210
		294,792			219,411

Creditors: amounts falling due within one year	6	(215,503)			(205,029)

Net current assets			79,289			14,382

Total assets less current liabilities			174,580			122,624

Creditors: amounts falling due after more than one year	7		(18,724)			(30,456)

Provisions for liabilities			(15,141)			(17,374)


Net assets			140,715			74,794

Capital and reserves
Called up share capital			2			2
Profit and loss account			140,713			74,792

Shareholders' funds			140,715			74,794

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mr A. Pearson
Director
Approved by the board on 16 September 2026

Radway Bridge Garden Centre Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 10 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					21		21


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							26,938
	At 31 December 2025							26,938

	Amortisation
	At 1 January 2025							10,138
	Provided during the year							1,200
	At 31 December 2025							11,338

	Net book value
	At 31 December 2025							15,600
	At 31 December 2024							16,800

	Goodwill is being written off in equal annual instalments over its estimated economic life of between 5 and 20 years.


4	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 January 2025			331,130		31,255		362,385
	Additions			21,182		-		21,182
	At 31 December 2025			352,312		31,255		383,567

	Depreciation
	At 1 January 2025			239,688		31,255		270,943
	Charge for the year			32,933		-		32,933
	At 31 December 2025			272,621		31,255		303,876

	Net book value
	At 31 December 2025			79,691		-		79,691
	At 31 December 2024			91,442		-		91,442


5	Debtors					2025		2024
£							£

	Other debtors					125,322		50,000


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					5,708		-
	Trade creditors					124,933		130,790
	Taxation and social security costs					78,447		67,822
	Director's account					2,056		3,577
	Other creditors					4,359		2,840
						215,503		205,029


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					9,686		30,456
	Obligations under finance lease and hire purchase contracts					9,038		-
						18,724		30,456


8	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr A. Pearson
	Current account	1,395		86,425		(86,847)		973

	Mrs A. Pearson
	Current account	2,182		86,425		(87,524)		1,083

		3,577		172,850		(174,371)		2,056


9	Controlling party

	The company is under the control of Mr A and Mrs A Pearson, the directors who own 100% of the issued share capital, equally.


10	Other information

	Radway Bridge Garden Centre Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	3 Holmer Terrace
	Holmer
	Hereford
	HR4 9RH