REGISTERED NUMBER: 12699867 (England and Wales)

Topmoor Poultry Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

BJ Williams

RJ Williams

SA Williams

TD Williams

REGISTERED OFFICE:

Penrhos Farm

Lyonshall

Kington

Herefordshire

HR5 3LH

REGISTERED NUMBER:

12699867 (England and Wales)

ACCOUNTANTS:

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Income and Retained Earnings and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Topmoor Poultry Ltd for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Topmoor Poultry Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Topmoor Poultry Ltd and state those matters that we have agreed to state to the Board of Directors of Topmoor Poultry Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Topmoor Poultry Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Topmoor Poultry Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Topmoor Poultry Ltd. You consider that Topmoor Poultry Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Topmoor Poultry Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

1 April 2025

FIXED ASSETS

Tangible assets

4

8,104

9,004

CURRENT ASSETS

Debtors

5

463,509

104,944

Investments

6

20,000

20,000

Cash at bank

110,363

555,068

593,872

680,012

CREDITORS

Amounts falling due within one year

7

15,192

92,926

NET CURRENT ASSETS

578,680

587,086

TOTAL ASSETS LESS CURRENT LIABILITIES

586,784

596,090

PROVISIONS FOR LIABILITIES

8

1,525

1,719

NET ASSETS

585,259

594,371

CAPITAL AND RESERVES

Allotted, issued and fully

paid share capital

2,000

2,000

Retained earnings

583,259

592,371

SHAREHOLDERS' FUNDS

585,259

594,371

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2025 and were signed on its behalf by:

RJ Williams - Director

1.	STATUTORY INFORMATION

Topmoor Poultry 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.

The trade ceased during the prior year. The directors are actively seeking new opportunities.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

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

The average number of employees during the year was NIL (2023 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2024

and 31 December 2024

10,807

DEPRECIATION

At 1 January 2024

1,803

Charge for year

900

At 31 December 2024

2,703

NET BOOK VALUE

At 31 December 2024

8,104

At 31 December 2023

9,004

5.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

13,033

102,745

Other debtors

-

2,100

Corporation tax repayable

20

-

VAT

456

99

13,509

104,944

Amounts falling due after more than one year:

Other debtors

450,000

-

Aggregate amounts

463,509

104,944

6.	CURRENT ASSET INVESTMENTS

2024

2023

£

£

Unlisted investments

20,000

20,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

13,032

52,136

Corporation tax payable

-

38,140

Accruals and deferred income

2,160

2,650

15,192

92,926

8.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

Accelerated capital allowances

1,525

1,719

Deferred

tax

£

Balance at 1 January 2024

1,719

Credit to Statement of Income and Retained Earnings during year

(194

)

Balance at 31 December 2024

1,525

9.	RELATED PARTY DISCLOSURES

A loan of £450,000 was advanced during the year to a connected company. This is outstanding at the year end. No interest has been charged on this loan.