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REGISTERED NUMBER: 06549421 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2023 to 30 November 2023

for

PartridgesUK Ltd

PartridgesUK Ltd (Registered number: 06549421)






Contents of the Financial Statements
for the Period 1 April 2023 to 30 November 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 5


PartridgesUK Ltd

Company Information
for the Period 1 April 2023 to 30 November 2023







DIRECTORS: Mr M J Partridge
Mrs A Partridge
Mr R S Partridge
Mr J K Partridge
Mrs L J Treadgold
Miss H Partridge





SECRETARY: Mrs A Partridge





REGISTERED OFFICE: Eagle Avenue
Magnetic Park
Desborough
Northamptonshire
NN14 2WD





REGISTERED NUMBER: 06549421 (England and Wales)





ACCOUNTANTS: CDA Accountancy
Unit 14/15 Hall Farm
Sywell Aerodrome
Sywell
Northamptonshire
NN6 0BN

PartridgesUK Ltd (Registered number: 06549421)

Abridged Balance Sheet
30 November 2023

30.11.23 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,106,049 3,870,132
5,106,049 3,870,132

CURRENT ASSETS
Stocks 2,500 2,500
Debtors 648,324 585,971
Cash at bank and in hand 1,579,469 1,143,374
2,230,293 1,731,845
CREDITORS
Amounts falling due within one year 1,458,176 1,240,342
NET CURRENT ASSETS 772,117 491,503
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,878,166

4,361,635

CREDITORS
Amounts falling due after more than
one year

6

(287,257

)

(452,935

)

PROVISIONS FOR LIABILITIES (398,525 ) (86,696 )
NET ASSETS 5,192,384 3,822,004

PartridgesUK Ltd (Registered number: 06549421)

Abridged Balance Sheet - continued
30 November 2023

30.11.23 31.3.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 8 7,000 7,000
Revaluation reserve 9 978,431 -
Retained earnings 4,206,953 3,815,004
SHAREHOLDERS' FUNDS 5,192,384 3,822,004

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 profit or loss 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.

PartridgesUK Ltd (Registered number: 06549421)

Abridged Balance Sheet - continued
30 November 2023


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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Balance Sheet for the period ended 30 November 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by:




Mr M J Partridge - Director Mrs A Partridge - Director




Mr R S Partridge - Director Mrs L J Treadgold - Director




Mr J K Partridge - Director


PartridgesUK Ltd (Registered number: 06549421)

Notes to the Financial Statements
for the Period 1 April 2023 to 30 November 2023

1. STATUTORY INFORMATION

PartridgesUK Ltd is a private company, limited by shares , 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of three years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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.


PartridgesUK Ltd (Registered number: 06549421)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 November 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 34 (2023 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023
and 30 November 2023 300,000
AMORTISATION
At 1 April 2023
and 30 November 2023 300,000
NET BOOK VALUE

At 30 November 2023 -
At 31 March 2023 -

PartridgesUK Ltd (Registered number: 06549421)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 November 2023

5. TANGIBLE FIXED ASSETS
Totals
£   
COST OR VALUATION
At 1 April 2023 4,737,576
Additions 16,945
Revaluations 1,304,576
At 30 November 2023 6,059,097
DEPRECIATION
At 1 April 2023 867,444
Charge for period 85,604
At 30 November 2023 953,048
NET BOOK VALUE
At 30 November 2023 5,106,049
At 31 March 2023 3,870,132

Cost or valuation at 30 November 2023 is represented by:

Totals
£   
Valuation in 2023 1,304,576
Cost 4,754,521
6,059,097

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

30.11.23 31.3.23
£    £   
Cost 3,373,451 -

Freehold land and buildings were valued on an open market basis on 30 November 2024 by the directors. .

PartridgesUK Ltd (Registered number: 06549421)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 November 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST OR VALUATION
At 1 April 2023
and 30 November 2023 198,810
DEPRECIATION
At 1 April 2023 95,230
Charge for period 17,263
At 30 November 2023 112,493
NET BOOK VALUE
At 30 November 2023 86,317
At 31 March 2023 103,580

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
FIVE YEARS
30.11.23 31.3.23
£    £   
Repayable by instalments
Bank loans more 5 yr by instal - 51,364

7. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.11.23 31.3.23
£    £   
Net obligations repayable:
Within one year 49,474 48,150
Between one and five years 25,445 55,149
74,919 103,299

PartridgesUK Ltd (Registered number: 06549421)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 November 2023

7. LEASING AGREEMENTS - continued

Non-cancellable operating leases
30.11.23 31.3.23
£    £   
Within one year 86,721 5,787
Between one and five years 134,558 10,099
221,279 15,886

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 31.3.23
value: £    £   
1,501 A Ordinary £1 1,501 1,501
1,500 B Ordinary £1 1,500 1,500
1,500 C Ordinary £1 1,500 1,500
833 D Ordinary £1 833 833
833 E Ordinary £1 833 833
833 F ordinary £1 833 833
7,000 7,000

9. RESERVES
Revaluatio
reserve
£   
Revaluation reserve 978,431

At 30 November 2023 978,431