Registration number: 01150063

ACW Garden Service Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

ACW Garden Service Limited

(Registration number: 01150063)
Balance Sheet as at 30 June 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	4		229,819		264,750
Current assets
Stocks		648,659		668,859
Debtors	5	114,236		86,977
Cash at bank and in hand		2,399,426		2,445,009
		3,162,321		3,200,845
Creditors: Amounts falling due within one year	6	(774,942)		(724,989)
Net current assets			2,387,379		2,475,856
Total assets less current liabilities			2,617,198		2,740,606
Provisions for liabilities			(46,000)		(53,000)
Net assets			2,571,198		2,687,606
Capital and reserves
Called up share capital	7	100		100
Retained earnings		2,571,098		2,687,506
Shareholders' funds			2,571,198		2,687,606

ACW Garden Service Limited

(Registration number: 01150063)
Balance Sheet as at 30 June 2025

For the financial year ending 30 June 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 November 2025 and signed on its behalf by:
 

......................................... M R Walmsley Director

ACW Garden Service Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Bankwood House
Woodbank Nurseries
Harden Road
Bingley
BD16 1BE

These financial statements were authorised for issue by the Board on 13 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Summary of disclosure exemptions

The company has taken advantage of the exemption under Financial Reporting Standard 102 Section 1AC.35 from disclosing transactions and balances with fellow group undertakings that are wholly owned.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when (a) the significant risks and rewards of ownership have been transferred to the buyer; (b) the company retains no continuing involvement or control over the goods; (c) the amount of revenue can be measured reliably and (d) it is probable that future economic benefits will flow to the entity.

Government grants

Grants are recognised when there if reasonable assurance that the entity will comply with the conditions attaching to them and the grants will be received.

Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Where a grant relating to an asset is deferred it shall be recognised as deferred income and not deducted from the carrying amount of the asset.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

ACW Garden Service Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Greenhouses	20% reducing balance
Improvements to short leasehold property	20% straight line
Motor vehicles	25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the retail method which measures cost by reducing the sales value of the stock by the appropriate percentage gross margin.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

ACW Garden Service Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 58 (2024 - 63).

ACW Garden Service Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Plant and machinery  £	Greenhouses  £	Improvements to short leasehold property  £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2024	650,868	566,778	587,762	47,590	1,852,998
Additions	38,046	-	-	-	38,046
Disposals	(33,263)	-	-	-	(33,263)
At 30 June 2025	655,651	566,778	587,762	47,590	1,857,781
Depreciation
At 1 July 2024	429,618	538,141	587,762	32,727	1,588,248
Charge for the year	34,546	5,727	-	3,716	43,989
Eliminated on disposal	(4,275)	-	-	-	(4,275)
At 30 June 2025	459,889	543,868	587,762	36,443	1,627,962
Carrying amount
At 30 June 2025	195,762	22,910	-	11,147	229,819
At 30 June 2024	221,250	28,637	-	14,863	264,750

5

Debtors

Current	2025 £	2024 £
Trade debtors	63,328	57,107
Prepayments	50,908	29,870
	114,236	86,977

ACW Garden Service Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	224,203	177,949
Amounts owed to group undertakings	252,000	250,000
Taxation and social security	210,905	227,464
Accruals and deferred income	54,776	44,160
Other creditors	33,058	25,416
	774,942	724,989

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Related party transactions

2024	At 1 July 2023 £	Repayments by director £	At 30 June 2024 £
Interest free loan, due on demand	16,014	(16,014)	-

9	Parent and ultimate parent undertaking

The company's immediate parent is ACW Garden Service (Holdings) Limited, incorporated in England & Wales. The company's registered address is Bankwood House, Harden Road, Bingley, BD16 1BE.