Rowan Garden Centre Limited 31/01/2026 iXBRL

Rowan Garden Centre Limited

Filleted accounts

31 January 2026

Company registration number: 06371827

Rowan Garden Centre Limited

Directors and other information


	Directors	C C Veys
		A Pao


	Company number	06371827


	Registered office	The Old Dairy
		12 Stephen road
		Headington
		Oxford
		OX3 9AY


	Accountants	Cox Hinkins & Co. Limited
		Accountants and Taxation Advisors
		The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY

Rowan Garden Centre Limited

Balance sheet

31st January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	920,508		944,029
		_______		_______
			920,508		944,029

Current assets
Stocks		295,400		274,132
Debtors	6	19,744		19,073
Cash at bank and in hand		68,292		93,951
		_______		_______
		383,436		387,156
Creditors: amounts falling due
within one year	7	( 356,756)		( 549,629)
		_______		_______
Net current assets/(liabilities)			26,680		( 162,473)
			_______		_______
Total assets less current liabilities			947,188		781,556

Creditors: amounts falling due
after more than one year	8		( 60,934)		( 69,321)

Provisions for liabilities	9		( 62,800)		( 55,513)

			_______		_______
Net assets			823,454		656,722
			_______		_______

Capital and reserves
Called up share capital	11		100		100
Profit and loss account			823,354		656,622
			_______		_______
Shareholders funds			823,454		656,722
			_______		_______

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 Profit & loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 03 October 2026 , and are signed on behalf of the board by:

C C Veys

Director

Company registration number: 06371827

Rowan Garden Centre Limited

Notes to the financial statements

Year ended 31st January 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Dairy, 12 Stephen road, Headington, Oxford, OX3 9AY. There was no significant change in the company's principal activity during the year which continued to be a nursery and garden centre.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis . The principal accounting policies are set out below. 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 for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

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


Fittings fixtures and equipment	-	Reducing balance basis at 10%-20% per annum
Motor vehicles	-	Reducing balance basis at 20% per annum

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Freehold property

Depreciation has not been provided in respect of freehold buildings. The company adopts a policy of fully maintaining it's buildings and as such net book value is not expected to fall below costs. Freehold property includes a mobile home which is depreciated at 10% on a reducing balance basis.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow moving stock where appropriate.

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 Balance sheet 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 in finance costs in profit or loss in the period it arises.

Financial instruments

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

4. Employee numbers

The average number of persons employed by the company during the year amounted to 47 (2025: 38 ).

5. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1st February 2025	678,106	576,666	46,475	1,301,247
Additions	-	16,385	40,376	56,761
Disposals	-	-	( 40,475)	( 40,475)
	_______	_______	_______	_______
At 31st January 2026	678,106	593,051	46,376	1,317,533
	_______	_______	_______	_______
Depreciation
At 1st February 2025	11,707	322,474	23,037	357,218
Charge for the year	429	52,477	7,677	60,583
Disposals	-	-	( 20,776)	( 20,776)
	_______	_______	_______	_______
At 31st January 2026	12,136	374,951	9,938	397,025
	_______	_______	_______	_______
Carrying amount
At 31st January 2026	665,970	218,100	36,438	920,508
	_______	_______	_______	_______
At 31st January 2025	666,399	254,192	23,438	944,029
	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	558	282
Other debtors	19,186	18,791
	_______	_______
	19,744	19,073
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	10,000	10,000
Trade creditors	30,040	73,541
Social security and other taxes	138,495	76,821
Other creditors	178,221	389,267
	_______	_______
	356,756	549,629
	_______	_______

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

	2026	2025
	£	£
Bank loans and overdrafts	834	10,833
Other creditors	60,100	58,488
	_______	_______
	60,934	69,321
	_______	_______

9. Provisions

	Deferred tax (note 10)	Total
	£	£
At 1st February 2025	55,513	55,513
Additions	7,287	7,287
	_______	_______
At 31st January 2026	62,800	62,800
	_______	_______

10. Deferred tax

The deferred tax included in the Balance sheet is as follows:

	2026	2025
	£	£
Included in provisions (note 9)	62,800	55,513
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	62,800	55,513
	_______	_______

11. Called up share capital

Issued, called up and fully paid

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______