2023-09-012024-08-312024-08-31false13299206THE GROWER 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THE GROWER LTD

Registered Number
13299206
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

THE GROWER LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

KING, Chris Peter John
WILLIAMS, Inez Favel

Registered Address

Presingoll Farm
Penwinnick Road
St Agnes
TR5 0PB

Registered Number

13299206 (England and Wales)
THE GROWER LTD
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets390,91988,137
90,91988,137
Current assets
Stocks492,94562,260
Debtors8,70219,927
Cash at bank and on hand3,363526
105,01082,713
Creditors amounts falling due within one year5(173,380)(137,669)
Net current assets (liabilities)(68,370)(54,956)
Total assets less current liabilities22,54933,181
Net assets22,54933,181
Capital and reserves
Called up share capital100100
Profit and loss account22,44933,081
Shareholders' funds22,54933,181
The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2025, and are signed on its behalf by:
KING, Chris Peter John
Director
WILLIAMS, Inez Favel
Director

Registered Company No. 13299206
THE GROWER LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Fixtures and fittings10-
Vehicles20-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
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.Average number of employees

20242023
Average number of employees during the year52
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 September 2383,11624,898-1,813109,827
Additions10,558-15,810-26,368
At 31 August 2493,67424,89815,8101,813136,195
Depreciation and impairment
At 01 September 2315,7794,980-93121,690
Charge for year17,4794,98052360423,586
At 31 August 2433,2589,9605231,53545,276
Net book value
At 31 August 2460,41614,93815,28727890,919
At 31 August 2367,33719,918-88288,137
4.Stocks

2024

2023

££
Other stocks92,94562,260
Total92,94562,260
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables35,49824,518
Taxation and social security433371
Other creditors135,996111,447
Accrued liabilities and deferred income1,4531,333
Total173,380137,669
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. Included in creditors there is a sum of £25,590 that is secured over a floating charge with a negative pledge over the property or undertaking of the company.