Gardenius Nursery Ltd - Filleted accounts

Registered number

12810703

Gardenius Nursery Ltd

Filleted Accounts

31 August 2026

Gardenius Nursery Ltd
Registered number:		12810703
Balance Sheet
as at 31 August 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		5,070			10,254

Current assets
Stocks		14,600			14,600
Debtors	4	1,024			232
Cash at bank and in hand		78,283			52,419
		93,907			67,251

Creditors: amounts falling due within one year	5	(77,795)			(46,320)

Net current assets			16,112			20,931

Net assets			21,182			31,185

Capital and reserves
Called up share capital			100			100
Profit and loss account			21,082			31,085

Shareholders' funds			21,182			31,185

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.




D Elsender
Director
Approved by the board on 16 October 2026

Gardenius Nursery Ltd
Notes to the Accounts
for the year ended 31 August 2026


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.

	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 5 years
	Motor vehicles	over 3 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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			3		3



3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2025	1,668		14,549		16,217
	At 31 August 2026	1,668		14,549		16,217

	Depreciation
	At 1 September 2025	1,113		4,850		5,963
	Charge for the year	334		4,850		5,184
	At 31 August 2026	1,447		9,700		11,147

	Net book value
	At 31 August 2026	221		4,849		5,070
	At 31 August 2025	555		9,699		10,254


4	Debtors			2026		2025
£					£

	Trade debtors			1,024		150
	Other debtors			-		82
				1,024		232


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

	Directors current account			30,052		-
	Trade creditors			8,716		4,179
	Taxation and social security costs			23,451		27,218
	Other creditors			15,576		14,923
				77,795		46,320


6	Other information

	Gardenius Nursery Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Upper Land Green
	Rocks Lane
	Ogden
	Halifax
	HX2 8XP