SMG GARDENING (UK) LTD.
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Cash
£1.9m
+162.7% vs 2024
Net assets
£6.4m
-45.7% vs 2024
Employees
—
Average over period
Profit before tax
-£1.8m
+76.2% vs 2024
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
Material uncertainty over going concern
The conclusion relating to going concern has been reached with the supported understanding that a non-legally binding letter of support has been received from the ultimate parent company, indicating that it will provide the financial support required to enable the company to meet its obligations as they fall due.
-
Going-concern uncertainty disclosed
Net assets
2-year trend · vs Basic Materials median
Accounts
2-year trend · Δ = latest vs prior filed period · latest reflected 2025-09-30
| Metric | Trend | 2024-09-30 | 2025-09-30 | Δ vs prior |
|---|---|---|---|---|
| Turnover | £0 | — | — | |
| Operating profit | -£8,344,000 | -£2,423,000 | +71% | |
| Profit before tax | -£7,388,000 | -£1,757,000 | +76.2% | |
| Net profit | -£5,641,000 | -£4,911,000 | +12.9% | |
| Cash | £731,000 | £1,920,000 | +162.7% | |
| Total assets less current liabilities | £13,356,000 | £9,818,000 | -26.5% | |
| Net assets | £11,803,000 | £6,411,000 | -45.7% | |
| Equity | £11,803,000 | £6,411,000 | -45.7% | |
| Average employees | 1 | — | — | |
| Wages | £0 | — | — | |
| Directors' remuneration | — | — | — |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-09-30 | 2025-09-30 |
|---|---|---|---|
| Return on capital employed | -62.5% | -24.7% | |
| Gearing (liabilities / total assets) | 35.6% | 61.3% | |
| Current ratio | 0.61x | 0.42x |
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.
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
Audit & accounting basis
- Accounting basis
- FRS 101
- Reporting scope
- Standalone (parent only)
- Abridged
- Yes — abridged accounts (limited disclosure)
- Auditor
- Cooper Parry Group Limited
- Audit opinion
- Unqualified (clean)
- Going concern
- Material uncertainty disclosed
“The conclusion relating to going concern has been reached with the supported understanding that a non-legally binding letter of support has been received from the ultimate parent company, indicating that it will provide the financial support required to enable the company to meet its obligations as they fall due.”
Significant events
- “On 19 June 2026, 20 ordinary shares of £1 each were allotted and issued to the Company's immediate parent for an aggregate subscription price of £5,603,938 representing a nominal value of £20 and premium of £5,603,918. In exchange for the shares, the Company's immediate parent cancelled the line of credit with an outstanding balance of USD $7,400,000 and released the Company from all associated liabilities.”
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 208 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-07-10 | AA | accounts | Accounts with accounts type full | |
| 2026-06-23 | SH01 | capital | Capital allotment shares | |
| 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 |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 3
- Capital events
- 1
- 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.