REGISTERED NUMBER: 04972042 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EASTFIELD GARDEN CENTRE LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

B J Stephenson

Mrs J E Stephenson

M J Stephenson

S B Stephenson

SECRETARY:

B J Stephenson

REGISTERED OFFICE:

Wandale Farm

Woldgate

Bridlington

East Yorkshire

YO16 4XE

REGISTERED NUMBER:

04972042 (England and Wales)

ACCOUNTANTS:

Bradbury & Co

Chartered Tax Advisers and Accountants

Driffield

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eastfield Garden Centre Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Eastfield Garden Centre Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Eastfield Garden Centre Limited and state those matters that we have agreed to state to the Board of Directors of Eastfield Garden Centre Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Eastfield Garden Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Eastfield Garden Centre Limited. You consider that Eastfield Garden Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Eastfield Garden Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bradbury & Co

Chartered Tax Advisers and Accountants

Driffield

17 September 2026

FIXED ASSETS

Intangible assets

4

14,933

19,913

Tangible assets

5

6,036,122

6,189,318

Investments

6

200

200

6,051,255

6,209,431

CURRENT ASSETS

Stocks

4,500

536,051

Debtors

7

2,302,265

1,489,619

Cash at bank and in hand

3,680

106

2,310,445

2,025,776

CREDITORS

Amounts falling due within one year

8

(2,125,474

)

(1,520,998

)

NET CURRENT ASSETS

184,971

504,778

TOTAL ASSETS LESS CURRENT LIABILITIES

6,236,226

6,714,209

CREDITORS

Amounts falling due after more than one year

9

(3,292,599

)

(3,593,349

)

PROVISIONS FOR LIABILITIES

(134,200

)

(205,500

)

NET ASSETS

2,809,427

2,915,360

CAPITAL AND RESERVES

Called up share capital

900

900

Share premium

599,200

599,200

Retained earnings

2,209,327

2,315,260

SHAREHOLDERS' FUNDS

2,809,427

2,915,360

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

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 17 September 2026 and were signed on its behalf by:

B J Stephenson - Director

M J Stephenson - Director

1.	STATUTORY INFORMATION

Eastfield Garden Centre Limited 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.

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its remaining useful economic life of 3 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Entitlements are being amortised evenly over their estimated useful life of three years.

Depreciation

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

Land and buildings

-

2% on reducing balance

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Freehold land is not depreciated.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net estimated selling price less selling costs, after making 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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

100,000

9,793

109,793

AMORTISATION

At 1 January 2025

84,000

5,880

89,880

Charge for year

4,000

980

4,980

At 31 December 2025

88,000

6,860

94,860

NET BOOK VALUE

At 31 December 2025

12,000

2,933

14,933

At 31 December 2024

16,000

3,913

19,913

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

5,877,044

2,091,155

7,968,199

Additions

142,000

173,370

315,370

Disposals

-

(136,270

)

(136,270

)

Transfer to group company

-

(734,561

)

(734,561

)

At 31 December 2025

6,019,044

1,393,694

7,412,738

DEPRECIATION

At 1 January 2025

598,318

1,180,563

1,778,881

Charge for year

50,726

101,383

152,109

Eliminated on disposal

-

(65,136

)

(65,136

)

Transfer to group company

-

(489,238

)

(489,238

)

At 31 December 2025

649,044

727,572

1,376,616

NET BOOK VALUE

At 31 December 2025

5,370,000

666,122

6,036,122

At 31 December 2024

5,278,726

910,592

6,189,318

Included in cost of land and buildings is freehold land of £ 2,884,449 (2024 - £ 2,742,449 ) which is not depreciated.

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

Plant and

machinery

etc

£

COST

At 1 January 2025

632,123

Additions

169,500

Disposals

(136,270

)

At 31 December 2025

665,353

DEPRECIATION

At 1 January 2025

133,950

Charge for year

81,005

Eliminated on disposal

(65,136

)

At 31 December 2025

149,819

NET BOOK VALUE

At 31 December 2025

515,534

At 31 December 2024

498,173

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

200

NET BOOK VALUE

At 31 December 2025

200

At 31 December 2024

200

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

25

49,356

Amounts owed by group undertakings

1,245,947

370,720

Other debtors

1,056,293

1,069,543

2,302,265

1,489,619

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

629,737

636,625

Hire purchase contracts (see note 10)

98,615

95,581

Trade creditors

291,683

260,360

Amounts owed to group undertakings

820,789

-

Taxation and social security

18,858

152,317

Other creditors

265,792

376,115

2,125,474

1,520,998

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,099,474

3,385,104

Hire purchase contracts (see note 10)

193,125

208,245

3,292,599

3,593,349

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

by instalments

2,074,429

2,408,226

2,074,429

2,408,226

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

98,615

95,581

Between one and five years

193,125

208,245

291,740

303,826

Non-cancellable

operating leases

2025

2024

£

£

Within one year

52,442

48,673

Between one and five years

69,119

60,089

121,561

108,762

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

360,173

378,979

Bank loans

3,369,038

3,642,750

Hire purchase contracts

291,740

303,826

4,020,951

4,325,555

12.	ULTIMATE CONTROLLING PARTY