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REGISTERED NUMBER: 00437769 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2023

FOR

W.H.D. SEED GROWERS LIMITED

W.H.D. SEED GROWERS LIMITED (REGISTERED NUMBER: 00437769)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


W.H.D. SEED GROWERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2023







DIRECTORS: R F Monk
R D Dines
M G Robinson
R S McLeod
P G Gale





SECRETARY: R F Monk





REGISTERED OFFICE: 25 St Thomas Street
Winchester
Hampshire
SO23 9HJ





REGISTERED NUMBER: 00437769 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

W.H.D. SEED GROWERS LIMITED (REGISTERED NUMBER: 00437769)

BALANCE SHEET
30TH JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 57,531 81,133

CURRENT ASSETS
Cash at bank 31,767 9,404

CREDITORS
Amounts falling due within one year 5 1,380 1,380
NET CURRENT ASSETS 30,387 8,024
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,918

89,157

PROVISIONS FOR LIABILITIES 12,043 11,607
NET ASSETS 75,875 77,550

RESERVES
Income and expenditure account 75,875 77,550
75,875 77,550

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31st January 2024 and were signed on its behalf by:



R F Monk - Director


W.H.D. SEED GROWERS LIMITED (REGISTERED NUMBER: 00437769)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2023


1. STATUTORY INFORMATION

W.H.D. Seed Growers Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Investments
Fixed asset investments are measured at fair value through income and expenditure. The fair value was determined by reference to the net asset value price at the relevant year end date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

W.H.D. SEED GROWERS LIMITED (REGISTERED NUMBER: 00437769)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2023


4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1st July 2022 81,133
Additions 351
Disposals (32,372 )
Revaluations 8,419
At 30th June 2023 57,531
NET BOOK VALUE
At 30th June 2023 57,531
At 30th June 2022 81,133

Cost or valuation at 30th June 2023 is represented by:

Other
investments
£   
Valuation in 2016 50,262
Valuation in 2017 17,334
Valuation in 2018 5,540
Valuation in 2019 (6,929 )
Valuation in 2020 (11,855 )
Valuation in 2021 20,242
Valuation in 2022 (5,216 )
Valuation in 2023 (16,817 )
Cost 4,970
57,531

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 1,380 1,380

6. COMPANY STATUS

W H D Seed Growers Limited is a company limited by guarantee. In the event of the company being wound up each member is liable to contribute an amount not exceeding £1.