REGISTERED NUMBER: 13834452 (England and Wales)

Garden Plus Ltd

Unaudited Financial Statements

for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D K Rigby

Ms J R A Terry

REGISTERED OFFICE:

84 Wardle Crescent

Leek

Staffordshire

ST13 5PW

REGISTERED NUMBER:

13834452 (England and Wales)

ACCOUNTANTS:

Slaters & Co Accountants

Lymore Villa

162a London Road

Chesterton

Newcastle

Staffordshire

ST5 7JB

FIXED ASSETS

Tangible assets

5

7,127

12,105

CURRENT ASSETS

Debtors

6

7,687

7,661

Cash at bank

7,241

4

14,928

7,665

CREDITORS

Amounts falling due within one year

7

30,339

28,765

NET CURRENT LIABILITIES

(15,411

)

(21,100

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(8,284

)

(8,995

)

CREDITORS

Amounts falling due after more than one year

8

-

(992

)

PROVISIONS FOR LIABILITIES

(1,354

)

-

NET LIABILITIES

(9,638

)

(9,987

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(9,640

)

(9,989

)

SHAREHOLDERS' FUNDS

(9,638

)

(9,987

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

D K Rigby - Director

Ms J R A Terry - Director

1.	STATUTORY INFORMATION

Garden Plus Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the invoiced value of goods / services provided, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Hire purchase and leasing commitments

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

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

10,795

-

15,594

-

26,389

Additions

190

259

-

249

698

Disposals

(1,015

)

-

(2,599

)

-

(3,614

)

At 31 January 2026

9,970

259

12,995

249

23,473

DEPRECIATION

At 1 February 2025

5,268

-

9,016

-

14,284

Charge for year

940

65

995

62

2,062

At 31 January 2026

6,208

65

10,011

62

16,346

NET BOOK VALUE

At 31 January 2026

3,762

194

2,984

187

7,127

At 31 January 2025

5,527

-

6,578

-

12,105

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

7,687

7,661

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

8

Hire purchase contracts

992

3,688

Taxation and social security

692

-

Other creditors

28,655

25,069

30,339

28,765

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

992