Company registration number 11013865 (England and Wales)
HARTLEY FARMING (YORKSHIRE) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
PAGES FOR FILING WITH REGISTRAR
HARTLEY FARMING (YORKSHIRE) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 13
HARTLEY FARMING (YORKSHIRE) LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2023
30 September 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
14,616,134
15,331,087
Investment properties
4
380,000
380,000
14,996,134
15,711,087
Current assets
Stocks
1,370,451
1,365,059
Debtors falling due after more than one year
5
3,887,443
4,706,520
Debtors falling due within one year
5
1,321,634
1,795,121
Cash at bank and in hand
188,374
2,683
6,767,902
7,869,383
Creditors: amounts falling due within one year
6
(2,348,421)
(2,338,548)
Net current assets
4,419,481
5,530,835
Total assets less current liabilities
19,415,615
21,241,922
Creditors: amounts falling due after more than one year
7
(3,574,617)
(5,266,756)
Provisions for liabilities
8
(1,521,000)
(1,715,000)
Net assets
14,319,998
14,260,166
Capital and reserves
Called up share capital
50,000
50,000
Capital redemption reserve
50,000
50,000
Profit and loss reserves
14,219,998
14,160,166
Total equity
14,319,998
14,260,166

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

HARTLEY FARMING (YORKSHIRE) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2023
30 September 2023
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 2 April 2024 and are signed on its behalf by:
Mr T E Verity
Director
Company Registration No. 11013865
HARTLEY FARMING (YORKSHIRE) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 3 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 October 2021
50,000
50,000
13,792,176
13,892,176
Year ended 30 September 2022:
Profit for the year
-
-
206,240
206,240
Other comprehensive income:
Actuarial gains on defined benefit plans
-
-
231,000
231,000
Tax relating to other comprehensive income
-
-
(69,250)
(69,250)
Total comprehensive income for the year
-
-
367,990
367,990
Balance at 30 September 2022
50,000
50,000
14,160,166
14,260,166
Year ended 30 September 2023:
Profit for the year
-
-
183,332
183,332
Other comprehensive income:
Actuarial gains on defined benefit plans
-
-
(25,000)
(25,000)
Tax relating to other comprehensive income
-
-
(48,500)
(48,500)
Total comprehensive income for the year
-
-
109,832
109,832
Dividends
-
-
(50,000)
(50,000)
Balance at 30 September 2023
50,000
50,000
14,219,998
14,319,998
HARTLEY FARMING (YORKSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 4 -
1
Accounting policies
Company information

Hartley Farming (Yorkshire) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Roth Hill Lane, Thorganby, York, YO19 6DJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

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 VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of crops is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 

Revenue from retail sales within the public house is recognised at point of sale.

 

Rental income and revenue from power generation is recognised on an accruals basis.

In accordance with section 24 of FRS 102, 'Government Grants', the single farm payment income, included within turnover, has been recognised after all conditions have been complied with and there is reasonable assurance the monies will be received.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold buildings
1% to 4% straight line
Plant and equipment
3% to 33% straight line
Motor vehicles
25% straight line

Freehold land is not depreciated.

HARTLEY FARMING (YORKSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 5 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

The company values its harvested biological assets at fair value less costs to sell, as permitted by section 34 of FRS102. The company's biological assets comprise of Wheat, Barley, Oil Rape Seed, Beans and other grain, which is grown and harvested.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

HARTLEY FARMING (YORKSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 6 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

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

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Employee benefits

The costs 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.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The cost of providing benefits under defined benefit plans is determined separately for each plan using the projected unit credit method, and is based on actuarial advice.

 

The change in the net defined benefit liability arising from employee service during the year is recognised as an employee cost. The cost of plan introductions, benefit changes, settlements and curtailments are recognised as an expense in measuring profit or loss in the period in which they arise.

HARTLEY FARMING (YORKSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 7 -

The net interest element is determined by multiplying the net defined benefit liability by the discount rate, taking into account any changes in the net defined benefit liability during the period as a result of contribution and benefit payments. The net interest is recognised in profit or loss as other finance revenue or cost.

 

Remeasurement changes comprise actuarial gains and losses, the effect of the asset ceiling and the return on the net defined benefit liability excluding amounts included in net interest. These are recognised immediately in other comprehensive income in the period in which they occur and are not reclassified to profit and loss in subsequent periods.

The net defined benefit pension asset or liability in the balance sheet comprises the total for each plan of the present value of the defined benefit obligation (using a discount rate based on high quality corporate bonds), less the fair value of plan assets out of which the obligations are to be settled directly. Fair value is based on market price information, and in the case of quoted securities is the published bid price. The value of a net pension benefit asset is limited to the amount that may be recovered either through reduced contributions or agreed refunds from the scheme.

1.13
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
24
22
HARTLEY FARMING (YORKSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 8 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2022
15,093,996
1,036,319
16,130,315
Additions
99,905
493,764
593,669
Disposals
(1,384,667)
(27,160)
(1,411,827)
At 30 September 2023
13,809,234
1,502,923
15,312,157
Depreciation and impairment
At 1 October 2022
422,788
376,440
799,228
Depreciation charged in the year
116,126
164,388
280,514
Eliminated in respect of disposals
(362,917)
(20,802)
(383,719)
At 30 September 2023
175,997
520,026
696,023
Carrying amount
At 30 September 2023
13,633,237
982,897
14,616,134
At 30 September 2022
14,671,208
659,879
15,331,087

Included above is freehold land of £12,260,000 (2022 - £12,260,000) which is not depreciated.

4
Investment property
2023
£
Fair value
At 1 October 2022 and 30 September 2023
380,000

Investment property comprises property from which the company obtains rental income. The property was valued on 31 December 2020 for £380,000. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties. The directors do not believe that there has been a material change in the value of the investment property.

5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
63,932
41,667
Other debtors
877,452
1,324,704
941,384
1,366,371
Deferred tax asset
380,250
428,750
1,321,634
1,795,121
HARTLEY FARMING (YORKSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
5
Debtors
(Continued)
- 9 -
2023
2022
Amounts falling due after more than one year:
£
£
Other debtors
3,887,443
4,706,520
Total debtors
5,209,077
6,501,641
6
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
742,014
904,742
Trade creditors
986,748
1,050,772
Taxation and social security
83,090
50,471
Other creditors
536,569
332,563
2,348,421
2,338,548

Bank loans and overdrafts relate to an overdraft facility which is secured on the land and buildings of the company, and a bank loan as disclosed in note 7.

 

Obligations under finance leases amounting to £69,773 (2022 - £3,427) within other creditors are secured on the assets to which they relate.

7
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
3,060,920
4,669,197
Other creditors
513,697
597,559
3,574,617
5,266,756

The bank loans are secured by fixed and floating charges over freehold land and buildings of the company. Interest payable on the loans is at 3.58% flat rate and 1.8% above base rate.

 

Obligations under finance leases amounting to £175,691 (2022 - £571) within other creditors are secured on the assets to which they relate.

Creditors which fall due after five years are as follows:
2023
2022
£
£
Payable by instalments
2,399,129
3,583,309
HARTLEY FARMING (YORKSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 10 -
8
Retirement benefit schemes
2023
2022
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
6,599
5,465

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Defined benefit schemes

The company operates a defined benefit pension scheme for certain employees, being the J.E.Hartley Limited (1985) Staff Pension and Life Assurance Scheme. Accrual of benefits under the scheme ceased with effect from 30 June 2004. The scheme is a funded defined benefit pension scheme. The most recent formal triennial actuarial valuation was carried out at 30 September 2021 by a qualified independent actuary.

 

The interim actuarial valuation of the scheme as at 30 September 2023 revealed a funding shortfall of £1,715,000. The company and the trustees have agreed that the shortfall will be met over the period to 31 March 2042 with the company contributing £69,824 in 2019, increasing by 2.9% annually thereafter.

 

The pension scheme assets do not include any ordinary shares in, or property occupied by, Hartley Farming (Yorkshire) Limited.

2023
2022
Key assumptions
%
%
Discount rate
5.45
5.15
Expected rate of increase of pensions in payment
3.80
3.85
Mortality assumptions
2023
2022

Assumed life expectations on retirement at age 65:

Years
Years
Retiring today
- Males
20.7
21.2
- Females
20.7
21.2
Retiring in 10 years
- Males
21.1
21.7
- Females
21.1
21.7
2023
2022

Amounts recognised in the profit and loss account

£
£
Net interest on defined benefit liability/(asset)
81,000
39,000
HARTLEY FARMING (YORKSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
8
Retirement benefit schemes
(Continued)
- 11 -
2023
2022

Amounts taken to other comprehensive income

£
£
Actual return on scheme assets
111,000
867,000
Less: calculated interest element
55,000
38,000
Return on scheme assets excluding interest income
166,000
905,000
Actuarial changes related to obligations
(141,000)
(1,136,000)
Total costs/(income)
25,000
(231,000)

The amounts included in the balance sheet arising from the company's obligations in respect of defined benefit plans are as follows:

2023
2022
£
£
Present value of defined benefit obligations
2,555,000
2,725,000
Fair value of plan assets
(1,034,000)
(1,010,000)
Deficit in scheme
1,521,000
1,715,000
2023

Movements in the present value of defined benefit obligations

£
At 1 October 2022
2,725,000
Benefits paid
(165,000)
Actuarial gains and losses
(141,000)
Interest cost
136,000
At 30 September 2023
2,555,000
2023

The defined benefit obligations arise from plans funded as follows:

£
Wholly unfunded obligations
-
Wholly or partly funded obligations
2,555,000
2,555,000
HARTLEY FARMING (YORKSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
8
Retirement benefit schemes
(Continued)
- 12 -
2023

Movements in the fair value of plan assets

£
At 1 October 2022
1,010,000
Interest income
55,000
Return on plan assets (excluding amounts included in net interest)
(166,000)
Benefits paid
(165,000)
Contributions by the employer
300,000
At 30 September 2023
1,034,000

The actual return on plan assets was £111,000 (2022 - £867,000).

2023
2022

Fair value of plan assets at the reporting period end

£
£
Equity instruments
342,000
695,000
Debt instruments
567,000
314,000
Cash
125,000
1,000
1,034,000
1,010,000
9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2023
2022
£
£
364,753
64,900
HARTLEY FARMING (YORKSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 13 -
10
Related party transactions

During the year, the company was in a farming venture partnership with a close family member of a director. A balance of £91,532 (2022 - £150,672) was owed by the partnership to the company. The company's share of the partnership results for the year ending 30 September 2023 was a loss of £84,420 (2022 - £50,115 profit).

 

During 2020, amounts were loaned to Hartleys Food Holdings Limited, a connected company. At the balance sheet date £4,181,442 (2022 - £5,000,520 ) was owed by Hartleys Food Holdings Limited. The company received interest on the loan, totalling £235,200 (2022 - £210,000).

 

During the year, the company paid rent to close family members of directors totalling £16,137 (2022 - £14,343). Rent was also paid to a director of the company amounting to £44,419 (2022 - £59,206). Rent was also paid to the E A Verity Discretionary Trust amounting to £21,248 (2022 - £nil).

 

Rents were paid at a commercial rate to the directors' pension scheme, the J.E. Hartley Limited Executive Pension Scheme, totalling £20,000 (2022 - £20,000). During the current and prior year amounts were advanced by the pension scheme to the company. During the year interest was charged of £20,468 (2022 - £10,554). The balance remaining at the year end was £452,001 (2022 - £561,533). During the prior year amounts were also advanced to the pension scheme. The balanced owed from the pension scheme at the year end was £6,729 (2022 - £141,330).

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