2022-11-012023-10-312023-10-31false09809952HM Organic Chickens 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HM Organic Chickens Limited

Registered Number
09809952
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

HM Organic Chickens Limited
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

H M Johnson

Registered Address

21a Newland
Lincoln
LN1 1XP

Place of Business

Aubourn Farm

Spalford Road

North Scarle

Lincolnshire

LN6 9HF


Registered Number

09809952 (England and Wales)
HM Organic Chickens Limited
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets554,81868,550
54,81868,550
Current assets
Stocks62,4856,481
Debtors752,21550,027
Cash at bank and on hand1836,014
54,88362,522
Creditors amounts falling due within one year8(35,391)(30,103)
Net current assets (liabilities)19,49232,419
Total assets less current liabilities74,310100,969
Creditors amounts falling due after one year9(21,181)(36,083)
Provisions for liabilities11(10,415)(13,025)
Net assets42,71451,861
Capital and reserves
Called up share capital11
Profit and loss account42,71351,860
Shareholders' funds42,71451,861
The financial statements were approved and authorised for issue by the Director on 24 May 2024, and are signed on its behalf by:
H M Johnson
Director
Registered Company No. 09809952
HM Organic Chickens Limited
Notes to the Financial Statements
for the year ended 31 October 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Office Equipment25
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 November 22133,0851,290134,375
At 31 October 23133,0851,290134,375
Depreciation and impairment
At 01 November 2264,96885765,825
Charge for year13,62310913,732
At 31 October 2378,59196679,557
Net book value
At 31 October 2354,49432454,818
At 31 October 2268,11743368,550
6.Stocks

2023

2022

££
Work in progress2,4856,481
Total2,4856,481
7.Debtors

2023

2022

££
Trade debtors / trade receivables12,1824,800
Other debtors40,03345,227
Total52,21550,027
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Taxation and social security14,81510,689
Finance lease and HP contracts15,15115,840
Other creditors3,820246
Accrued liabilities and deferred income1,6053,328
Total35,39130,103
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. The finance lease liabilities are secured on the assets to which they relate.
9.Creditors after one year

2023

2022

££
Other creditors21,18136,083
Total21,18136,083
10.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts21,18136,083
The finance lease liabilities are secured on the assets to which they relate.
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)10,41513,025
Total10,41513,025