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HM Organic Chickens Limited

Registered Number
09809952
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

HM Organic Chickens Limited
Company Information
for the year from 1 November 2023 to 31 October 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets343,83954,818
43,83954,818
Current assets
Stocks48,6552,485
Debtors561,58052,215
Cash at bank and on hand1,116183
71,35154,883
Creditors amounts falling due within one year6(29,887)(35,392)
Net current assets (liabilities)41,46419,491
Total assets less current liabilities85,30374,309
Creditors amounts falling due after one year7(10,590)(21,181)
Provisions for liabilities9(10,331)(10,415)
Net assets64,38242,713
Capital and reserves
Called up share capital11
Profit and loss account64,38142,712
Shareholders' funds64,38242,713
The financial statements were approved and authorised for issue by the Director on 21 February 2025, 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 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
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
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.
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 (%)
Plant and machinery25
Office Equipment15
Finance leases and hire purchase contracts
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.
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).
2.Average number of employees

20242023
Average number of employees during the year12
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 November 23133,0851,290134,375
At 31 October 24133,0851,290134,375
Depreciation and impairment
At 01 November 2378,59196679,557
Charge for year10,8988110,979
At 31 October 2489,4891,04790,536
Net book value
At 31 October 2443,59624343,839
At 31 October 2354,49432454,818
4.Stocks

2024

2023

££
Work in progress8,6552,485
Total8,6552,485
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables10,15212,182
Other debtors51,42840,033
Total61,58052,215
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security13,87114,815
Finance lease and HP contracts10,59015,151
Other creditors3,8203,820
Accrued liabilities and deferred income1,6061,606
Total29,88735,392
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.
7.Creditors: amounts due after one year

2024

2023

££
Other creditors10,59021,181
Total10,59021,181
The other creditors are finance lease liabilities which are secured on the assets to which they relate.
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts10,59021,181
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,33110,415
Total10,33110,415