Garden Store Direct Limited

Garden Store Direct Limited
Contents Page
For the year ended 28 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Garden Store Direct Limited Accountants' Report For the year ended 28 February 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Mills & Burns Limited 28 February 2026 .................................................... Mills & Burns Limited Layton House 3 - 5 Westcliffe Drive Blackpool FY3 7BJ 08 October 2026 1

Garden Store Direct Limited
Accountants' Report
For the year ended 28 February 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Mills & Burns Limited
28 February 2026

....................................................

Mills & Burns Limited
Layton House
3 - 5 Westcliffe Drive
Blackpool
FY3 7BJ
08 October 2026

1

Garden Store Direct Limited
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	81,013	78,362
		81,013	78,362
Current assets
Stocks		1,502,000	2,600,120
Debtors		325,757	234,184
Cash at bank and in hand		51,463	107,577
		1,879,220	2,941,881
Creditors: amount falling due within one year		(1,509,167)	(2,668,389)
Net current assets		370,053	273,492

Total assets less current liabilities		451,066	351,854
Creditors: amount falling due after more than one year		(11,184)	0
Net assets		439,882	351,854

Capital and reserves
Called up share capital		3	3
Profit and loss account		439,879	351,851
Shareholders' funds		439,882	351,854

For the year ended 28 February 2026 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 08 October 2026 and were signed by:

-------------------------------
Phillip Dawson
Director

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Garden Store Direct Limited
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

Garden Store Direct Limited is a private company, limited by shares, registered in England and Wales, registration number 07943733, registration address Layton House, 3-5 Westcliffe Drive, Blackpool, Lancashire, FY3 7BJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	10% Reducing Balance
Computer Equipment	20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 13 (2025 : 17).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 March 2025	21,738	36,480	82,007	21,983	162,208
Additions	-	15,000	-	-	15,000
Disposals	-	-	-	-	-
At 28 February 2026	21,738	51,480	82,007	21,983	177,208
Depreciation
At 01 March 2025	14,048	24,054	29,226	16,518	83,846
Charge for year	1,153	4,825	5,278	1,093	12,349
On disposals	-	-	-	-	-
At 28 February 2026	15,201	28,879	34,504	17,611	96,195
Net book values
Closing balance as at 28 February 2026	6,537	22,601	47,503	4,372	81,013
Opening balance as at 01 March 2025	7,690	12,426	52,781	5,465	78,362

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