Garden centre: valuation examples

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The total site extended to 3.3 hectares (8.2 acres) and was divided into four areas – garden centre, yard, open land and dwelling.  The infrastructure and buildings had been allowed to deteriorate and were quite substantial.   2016 2017 2018 A&E Turnover £957,000 £964,000 £923,000 Gross margin % 51.02% 49.6% 48.0% Running costs Wages and NI £215,000 £218,000 £213,000 Occupational costs £54,000 £40,000 £61,000 Marketing £29,000 £30,000 £25,000 Repairs and renewals £21,000 £21,000 £12,220 General expenses £64,000 £72,000 £64,000 Total costs £383,000 £381,000 £390,000 Operating profit £107,000 £97,000 £66,000 Operating profit (%) 11.2% 10.1% 7.2%   Valuation Garden centre asset   Turnover £925,000 Rental value...