SMG GARDENING (UK) LTD.
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Next accounts due
2026-06-30 (in 1mo)
Last filed for 2024-09-30
Confirmation statement due
2027-05-13 (in 1y)
Last made up 2026-04-29
Watchouts
None on the register
Cash
£731K
-47% vs 2023
Net assets
£12M
-34% vs 2023
Employees
1
0% vs 2023
Profit before tax
-£7M
+10.8% vs 2023
Name history
Renamed 3 times since incorporation
- SMG GARDENING (UK) LTD. 2017-09-19 → present
- THE SCOTTS COMPANY (UK) LIMITED 1998-10-01 → 2017-09-19
- LEVINGTON HORTICULTURE LIMITED 1994-07-04 → 1998-10-01
- OCEANDOVE LIMITED 1994-04-29 → 1994-07-04
Net assets
2-year trend · vs Basic Materials median
Accounts
2-year trend · latest reflected 2024-09-30
| Metric | Trend | 2023-09-30 | 2024-09-30 |
|---|---|---|---|
| Turnover | £131,000 | £0 | |
| Operating profit | -£9,281,000 | -£8,344,000 | |
| Profit before tax | -£8,282,000 | -£7,388,000 | |
| Net profit | -£6,287,000 | -£5,641,000 | |
| Cash | £1,379,000 | £731,000 | |
| Total assets less current liabilities | £19,808,000 | £13,356,000 | |
| Net assets | £17,893,000 | £11,803,000 | |
| Equity | £17,893,000 | £11,803,000 | |
| Average employees | 1 | 1 | |
| Wages | £76,000 | £0 |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-09-30 | 2024-09-30 |
|---|---|---|---|
| Operating margin | -7084.7% | — | |
| Net margin | -4799.2% | — | |
| Return on capital employed | -46.9% | -62.5% | |
| Gearing (liabilities / total assets) | 21.9% | 35.6% | |
| Current ratio | 2.16x | 0.61x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- FRS 101
- Reporting scope
- Standalone (parent only)
- Auditor
- Cooper Parry Group Limited
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The directors are satisfied that the company's forecasts and projections, taking account of reasonably possible changes in trading performance, show that the company should be able to operate for a period of at least 12 months following the date of signing these financial statements. After making inquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, despite the current uncertain economic environment. In forming this expectation, the directors are in receipt of a letter of support to the company from the ultimate parent company, indicating that it will provide such financial support as may be required to enable the company to meet its obligations as they fall due. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements.”
Significant events
- “The foreign currency forward contracts held by the Company on 30 September 2024 settled subsequent to 30 September 2024 resulting in a realized loss and cash outflow of £3.0 million.”
- “On 29 May 2025, the HMRC opened a compliance check into the Company's tax return for the period ended 30 September 2023.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
3 active · 30 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| TMF CORPORATE ADMINISTRATION SERVICES LIMITED | Corporate Secretary | 2010-03-04 | — | — |
| CHELTON, Bradford Keith | Director | 2024-01-18 | Jul 1976 | American |
| GROVE, Kevin Michael | Director | 2025-01-01 | Jan 1983 | American |
Show 30 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| ELSDON, Peter John | Secretary | 1994-06-16 | 1997-12-12 |
| REED, Matthew | Secretary | 1997-12-12 | 1999-06-25 |
| CLIFFORD CHANCE SECRETARIES LIMITED | Corporate Secretary | 1999-06-25 | 2010-03-04 |
| CLIFFORD CHANCE SECRETARIES LIMITED | Corporate Nominee Secretary | 1994-04-29 | 1994-06-16 |
| BERRY, Kelly | Director | 2018-09-01 | 2021-01-26 |
| BREDDY, Martin Nicholas | Director | 2006-09-30 | 2015-01-30 |
| CHARLTON, Peter John | Nominee Director | 1994-04-29 | 1994-06-16 |
| CLAGGETT, Edward | Director | 1999-06-25 | 2011-06-30 |
| DE KORT, Laurens Johannes Maria | Director | 1999-06-25 | 2001-10-31 |
| DELUCA, Aimee | Director | 2011-06-30 | 2021-01-26 |
| DESANTIS, Paul Frederic | Director | 2001-10-26 | 2004-06-22 |
| ELSDON, Peter John | Director | 1994-06-16 | 2000-06-30 |
| ESSEX, Leonard Robert | Director | 2021-01-26 | 2021-11-29 |
| FARKOUH, Michel Jean Marie | Director | 2001-10-26 | 2004-07-20 |
| GIBBS, Norman William | Director | 1994-06-16 | 1997-12-12 |
| JONES, Phillip Andrew | Director | 2015-02-16 | 2018-09-01 |
| KIRKBRIDE, Nicholas George | Director | 1999-06-25 | 2002-11-29 |
| LARSON, Douglas | Director | 2011-06-30 | 2015-04-08 |
| LEUENBERGER, Jeffrey Ryan | Director | 2021-11-29 | 2022-12-02 |
| LIENING, Gregory Alan | Director | 2021-01-26 | 2023-10-01 |
| O'DONNELL, Dale G. | Director | 2015-04-30 | 2017-11-10 |
| PARRY, Philip David | Director | 1994-06-16 | 1997-12-12 |
| REED, Matthew | Director | 1997-12-12 | 2005-12-31 |
| RICHARDS, Martin Edgar | Nominee Director | 1994-04-29 | 1994-06-16 |
| RUST, Neil Kenneth | Director | 2006-09-30 | 2011-04-21 |
| SCHEIWER, Mark | Director | 2022-12-06 | 2025-01-01 |
| STOHLER, Robert | Director | 1997-12-12 | 1999-06-25 |
| VAN WINDEN, Adrianus Petrus | Director | 2001-10-26 | 2006-09-30 |
| WOFFORD, Andrea French | Director | 2023-10-01 | 2024-01-18 |
| WYATT, John Henry Aldworth | Director | 2002-11-29 | 2006-09-30 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| The Scotts Miracle-Gro Company | Corporate entity | Shares 75–100% | 2019-12-18 | Active |
| Levington Group Limited | Corporate entity | Shares 75–100%, Voting 75–100%, Appoints directors | 2016-04-06 | Ceased 2019-12-18 |
Filing timeline
Last 20 of 206 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-05-11 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-07-07 | AA | accounts | Accounts with accounts type full | |
| 2025-05-06 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-03-10 | AP01 | officers | Appoint person director company with name date | |
| 2025-03-10 | TM01 | officers | Termination director company with name termination date | |
| 2024-07-08 | AA | accounts | Accounts with accounts type full | |
| 2024-04-29 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-02-19 | AP01 | officers | Appoint person director company with name date | |
| 2024-02-16 | TM01 | officers | Termination director company with name termination date | |
| 2023-11-28 | AD02 | address | Change sail address company with old address new address | |
| 2023-11-13 | TM01 | officers | Termination director company with name termination date | |
| 2023-11-13 | AP01 | officers | Appoint person director company with name date | |
| 2023-07-31 | AA | accounts | Accounts with accounts type full | |
| 2023-07-26 | CH04 | officers | Change corporate secretary company with change date | |
| 2023-07-24 | AD01 | address | Change registered office address company with date old address new address | |
| 2023-05-04 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-03-06 | AP01 | officers | Appoint person director company with name date | |
| 2023-03-06 | TM01 | officers | Termination director company with name termination date | |
| 2022-10-18 | AA | accounts | Accounts with accounts type full | |
| 2022-05-03 | CS01 | confirmation-statement | Confirmation statement with updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 3
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.
Year-on-year
FY2023 → FY2024 · period ending 2024-09-30 vs 2023-09-30
-
Turnover
-100%
£131,000 £0
-
Cash
-47%
£1,379,000 £731,000
-
Net assets
-34%
£17,893,000 £11,803,000
-
Employees
0%
1 1
-
Operating profit
+10.1%
-£9,281,000 -£8,344,000
-
Profit before tax
+10.8%
-£8,282,000 -£7,388,000
-
Wages
-100%
£76,000 £0
Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers