CHARD PLANT & GARDEN CENTRE LIMITED

Company Registration Number:
16162236 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 03 January 2025

End date: 31 December 2025

CHARD PLANT & GARDEN CENTRE LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

CHARD PLANT & GARDEN CENTRE LIMITED

Balance sheet

As at 31 December 2025


Notes
2025


£
Called up share capital not paid: 0
Fixed assets
Tangible assets: 3 1,017,449
Total fixed assets: 1,017,449
Current assets
Stocks: 115,655
Debtors:   13,527
Cash at bank and in hand: 18,622
Total current assets: 147,804
Creditors: amounts falling due within one year:   (102,712)
Net current assets (liabilities): 45,092
Total assets less current liabilities: 1,062,541
Creditors: amounts falling due after more than one year:   (1,056,177)
Total net assets (liabilities): 6,364
Capital and reserves
Called up share capital: 200
Profit and loss account: 6,164
Shareholders funds: 6,364

The notes form part of these financial statements

CHARD PLANT & GARDEN CENTRE LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 Act with respect to accounting records and the preparation of accounts.

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

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 October 2026
and signed on behalf of the board by:

Name: Gillian Vigus
Status: Director

The notes form part of these financial statements

CHARD PLANT & GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of Value Added Tax (VAT) and other sales related taxes. Any other non-trading income is shown as other income.

Tangible fixed assets and depreciation policy

Tangible fixed assets are valued at cost and subsequently valued at cost or valuation, net of any depreciation and any impairment losses. Depreciation is recognised to write off the cost or valuation of the asset less their residual values over their useful life on the following basis: Freehold land – not depreciated Freehold Buildings -straight line between 10 and 29.5 years Fixtures and Fittings – straight line between 3 and 10 years Computer Equipment – straight line between 3 and 5 years Motor Vehicles – straight line between 3 years van 10 years Forklift The gain or loss on disposal is determined as the difference between the sale proceeds and the Net book Value of the asset and is credited or charged to the profit and loss account.

Valuation and information policy

Stocks are valued at the lower of cost and estimated selling price less cost to complete and sell. Costs comprises of direct materials and where applicable direct labour costs and those overheads that have been incurred in bringing the stocks to their present value. The majority of stock arrives in a ready to sell condition from suppliers and is valued at cost. All stocks are reviewed for saleability and their value reduced if necessary with an stock impairment adjustment. Any stock that is not saleable at any price is removed from the stock system as a disposal

Other accounting policies

Pension payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. The cost of short term employee benefits are recognised as a liability and an expense unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. The holiday year is 1st January to 31st December 2025 and all holiday has been paid for the year, no holiday has been rolled forward into 2026.

CHARD PLANT & GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025
Average number of employees during the period 23

CHARD PLANT & GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
Additions 1,047,842
Disposals (100)
Revaluations 0
Transfers (1,000)
At 31 December 2025 1,046,742
Depreciation
Charge for year 29,378
On disposals (10)
Other adjustments (75)
At 31 December 2025 29,293
Net book value
At 31 December 2025 1,017,449

CHARD PLANT & GARDEN CENTRE LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Loans to directors

The directors do not receive interest on the balance of their Directors Loans