Company registration number 00372246 (England and Wales)
A HINGE & SONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
PAGES FOR FILING WITH REGISTRAR
A HINGE & SONS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 12
A HINGE & SONS LIMITED
BALANCE SHEET
AS AT
31 JULY 2023
31 July 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
7,037,773
6,990,018
Investment property
5
4,561,309
4,561,309
Investments
6
9,419
12,620
11,608,501
11,563,947
Current assets
Stocks
7
2,002,373
1,842,511
Debtors
8
978,073
877,158
Cash at bank and in hand
2,540,915
1,479,763
5,521,361
4,199,432
Creditors: amounts falling due within one year
9
(1,357,861)
(1,572,071)
Net current assets
4,163,500
2,627,361
Total assets less current liabilities
15,772,001
14,191,308
Creditors: amounts falling due after more than one year
10
(537,364)
(665,395)
Provisions for liabilities
(677,910)
(1,013,271)
Net assets
14,556,727
12,512,642
Capital and reserves
Called up share capital
18,502
18,502
Revaluation reserve
3,185,386
2,787,892
Profit and loss reserves
11,352,839
9,706,248
Total equity
14,556,727
12,512,642

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 31 July 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.

A HINGE & SONS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2023
31 July 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:
J H Mair
Director
Company Registration No. 00372246
A HINGE & SONS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2023
- 3 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 August 2021
18,502
2,787,892
6,216,633
9,023,027
Year ended 31 July 2022:
Profit and total comprehensive income for the year
-
-
3,489,615
3,489,615
Balance at 31 July 2022
18,502
2,787,892
9,706,248
12,512,642
Year ended 31 July 2023:
Profit and total comprehensive income for the year
-
-
2,044,085
2,044,085
Other movements
-
397,494
(397,494)
-
Balance at 31 July 2023
18,502
3,185,386
11,352,839
14,556,727

The notes on pages 4 to 12 form part of these financial statements.

A HINGE & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
- 4 -
1
Accounting policies
Company information

A Hinge & Sons Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wagonloft, Maidstone Road, Borden, Sittingbourne, Kent, United Kingdom, ME9 7PS.

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 £.

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

1.2
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.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods 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 contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

1.3
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 land
Nil
Freehold buildings
5% Straight line basis on a proportion of specialist buildings
Improvements to freehold property
5% Straight line basis
Implements and machinery
10% Straight line basis
Fruit bins and potato store plant
10% Straight line basis
Computer and office equipment
25% Straight line basis
Motor vehicles and tractors
25% Reducing balance basis
Solar panels
4% Straight line basis
A HINGE & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 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.

1.4
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.

1.5
Fixed asset investments

Investments in unlisted Company shares, whose market value can be reliably determinded, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Where the company opts to measure a biological asset under the fair value model on initial recognition it must carry the asset at fair value at each reporting date. Changes in fair value less costs to sell are recognised in profit or loss.

 

Where the company opts to measure agricultural produce harvested from the biological asset it is measured at fair value less costs to sell at the point of harvest. This measurement becomes the cost at the date the company applies Section 13 Inventories to the agricultural produce.

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). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) 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 (or cash-generating unit) 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 (or cash-generating unit) 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.

A HINGE & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
1
Accounting policies
(Continued)
- 6 -
1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

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.

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, 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 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.

A HINGE & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
1
Accounting policies
(Continued)
- 7 -
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
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
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.

1.13
Retirement benefits

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

1.14
Leases

Assets obtained under hire purchase contracts are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.

A HINGE & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
1
Accounting policies
(Continued)
- 8 -
1.15
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

 

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include:

 

The valuation of stock and growing crops.

3
Employees

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

2023
2022
Number
Number
Total
35
33
A HINGE & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
- 9 -
4
Tangible fixed assets
Freehold land
Implements and machinery
Computer and office equipment
Motor vehicles and tractors
Solar panels
Total
£
£
£
£
£
£
Cost
At 1 August 2022
7,313,708
2,376,750
49,985
1,800,344
54,850
11,595,637
Additions
52,146
313,821
675
194,660
-
0
561,302
Disposals
-
0
-
0
-
0
(130,652)
-
0
(130,652)
Transfers
946,010
(114,383)
1
3,397
-
0
835,025
At 31 July 2023
8,311,864
2,576,188
50,661
1,867,749
54,850
12,861,312
Depreciation and impairment
At 1 August 2022
1,951,438
1,559,597
43,846
1,028,798
21,940
4,605,619
Depreciation charged in the year
105,817
138,204
5,773
203,279
2,194
455,267
Eliminated in respect of disposals
-
0
-
0
-
0
(72,363)
-
0
(72,363)
Transfers
946,018
(114,400)
1
3,397
-
0
835,016
At 31 July 2023
3,003,273
1,583,401
49,620
1,163,111
24,134
5,823,539
Carrying amount
At 31 July 2023
5,308,591
992,787
1,041
704,638
30,716
7,037,773
At 31 July 2022
5,362,270
817,153
6,139
771,546
32,910
6,990,018
5
Investment property
2023
£
Fair value
At 1 August 2022 and 31 July 2023
4,561,309

The 2023 valuations were made by the directors, on an open market value for existing use basis.

6
Fixed asset investments
2023
2022
£
£
Other investments other than loans
9,419
12,620
A HINGE & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
6
Fixed asset investments
(Continued)
- 10 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 August 2022
12,620
Valuation changes
(3,201)
At 31 July 2023
9,419
Carrying amount
At 31 July 2023
9,419
At 31 July 2022
12,620
7
Stocks
2023
2022
£
£
Stocks
2,002,373
1,842,511
8
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
185,150
199,169
Corporation tax recoverable
66,767
-
0
Amounts owed by undertakings in which the company has a participating interest
-
0
131,642
Other debtors
99,792
158,157
Prepayments and accrued income
626,364
388,190
978,073
877,158
A HINGE & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
- 11 -
9
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans
11
19,200
15,842
Obligations under finance leases and hire purchase contracts
12
171,822
210,767
Trade creditors
552,357
359,220
Amounts owed to undertakings in which the company has a participating interest
48,314
-
0
Corporation tax
-
0
660,850
Other taxation and social security
31,668
15,284
Other creditors
42,526
-
0
Accruals and deferred income
491,974
310,108
1,357,861
1,572,071

Details of security provided:

 

The bank loans are secured by way of fixed charges over the assets of the company.

 

Finance leases and hire purchase contracts are secured against the asset to which they relate.

10
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
447,044
469,693
Obligations under finance leases and hire purchase contracts
90,320
195,702
537,364
665,395
Creditors which fall due after five years are as follows:
2023
2022
£
£
Payable by instalments
370,245
398,611
11
Loans and overdrafts
2023
2022
£
£
Bank loans
466,244
485,535
Payable within one year
19,200
15,842
Payable after one year
447,044
469,693
A HINGE & SONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
- 12 -
12
Finance lease and hire purchase contract obligations
2023
2022
Future minimum lease payments due under finance leases:
£
£
Within one year
205,042
210,767
In two to five years
57,100
195,702
262,142
406,469

Finance lease and hire purchase contract payments represent rentals payable by the company for certain items of plant and machinery. All leases and contracts are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

13
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2023
2022
Balances:
£
£
Accelerated capital allowances
442,098
410,752
Tax losses
(103,424)
(121,522)
Investment property
339,236
734,283
Short term timing differences
-
(10,242)
677,910
1,013,271
2023
Movements in the year:
£
Liability at 1 August 2022
1,013,271
Credit to profit or loss
(335,361)
Liability at 31 July 2023
677,910

 

14
Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £34,363 (2022: £152,677).

15
Related party transactions

The company owed £48,314 (2022: £131,642) to G Goodhew (Kent) Ltd, which is a company under common control with that of A Hinge & Son Limited. This loan is interest free and repayable on demand.

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