Oaktree Garden Centre Online Limited Accounts






Oaktree Garden Centre Online Limited

	Company No. 08453694
		Information for Filing with The Registrar
		31 January 2026

at	31 January 2026
Company No.		08453694	Notes	2026	2025
				£	£
Fixed assets
	Intangible assets		5	11,000	23,000
	Tangible assets		6	1,474,527	1,518,911


				1,485,527	1,541,911
Current assets
	Stocks		7	2,587,235	3,048,908
	Debtors		8	368,398	284,063

	Cash at bank and in hand			19,759	18,087
				2,975,392	3,351,058
Creditors: Amount falling due within one year			9	(4,645,979)	(4,873,056)
Net current liabilities				(1,670,587)	(1,521,998)
Total assets less current liabilities				(185,060)	19,913
Creditors: Amounts falling due after more than one year			10	(1,600,000)	(1,730,000)



Net liabilities				(1,785,060)	(1,710,087)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		13	(1,785,160)	(1,710,187)

Total equity				(1,785,060)	(1,710,087)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 22 October 2026 and signed on its behalf by:
P. Went
Director
22 October 2026

for the year ended 31 January 2026

General information

Oaktree Garden Centre Online Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08453694

Its registered office is:

Its trading address is:

Oaktree Garden Centre

Bracknell Road

Warfield

Bracknell

RG42 6LH

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
•the Company has transferred to the buyer the significant risks and rewards of the ownership of the goods;
•the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
•the amount of revenue can be measured reliably;
•it is probable that the economic benefits associated with the transaction will flow to the Company; and
•the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

10% Reducing balance

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

10% Reducing balance

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments.
The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the
lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit and loss, unless they are directly
attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leased are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction
of rental expense on a straight-line basis.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	58	62

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		18743	£	£
		Profit on ordinary activities before tax	(74,973)	(478,737)

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(18,743)	(119,684)
		Expenses not deductible for tax purposes	18,743	119,684

5	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 February 2025	120,000	120,000


		At 31 January 2026	120,000	120,000
		Amortisation and impairment
		At 1 February 2025	97,000	97,000
		Charge for the year	12,000	12,000


		At 31 January 2026	109,000	109,000
		Net book values
		At 31 January 2026	11,000	11,000
		At 31 January 2025	23,000	23,000

		Goodwill is amortised on a straight line basis over a ten year period.

6	Tangible fixed assets
			Land and buildings	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 February 2025	2,194,485	93,709	1,138,939	3,427,133
		Additions	23,367	89,400	27,930	140,697


		Disposals	-	(62,715)	-	(62,715)
		At 31 January 2026	2,217,852	120,394	1,166,869	3,505,115
		Depreciation
		At 1 February 2025	1,216,739	82,894	608,589	1,908,222
		Charge for the year	100,111	23,691	55,827	179,629


		Disposals	-	(57,263)	-	(57,263)
		At 31 January 2026	1,316,850	49,322	664,416	2,030,588
		Net book values
		At 31 January 2026	901,002	71,072	502,453	1,474,527
		At 31 January 2025	977,746	10,815	530,350	1,518,911

7	Stocks
			2026	2025
			£	£
		Raw materials and consumables	1,795,878	2,257,551
		Work in progress	791,357	791,357

			2,587,235	3,048,908

8	Debtors
			2026	2025
			£	£
		Trade debtors	20,465	-





		Other debtors	274,733	241,799
		Prepayments and accrued income	73,200	42,264
			368,398	284,063

9	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	784,959	786,091

		Obligations under finance lease and hire purchase contracts	81,820	-
		Trade creditors	1,093,987	1,098,005

		Taxes and social security	178,136	89,289
		Loans from directors	2,376,814	2,833,668
		Other creditors	72,535	51,430
		Accruals and deferred income	57,728	14,573
			4,645,979	4,873,056

10	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	1,600,000	1,730,000






			1,600,000	1,730,000

		Liabilities repayable in more than five years after the balance sheet date




		The bank borrowings are secured by a fixed and floating charge over all the property and undertakings of the company. One of the loans has a repayment date of 18 December 2026. The other loan facility has since the the year end been increased by a further £400,000 with a repayment date of 12 May 2031.

11	Creditors: secured liabilities
			2026	2025
			£	£
		The aggregate amount of secured liabilities included within creditors	2,384,959	2,516,091

Share Capital

100 Ordinary shares of £1 allocated and fully paid up.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.