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REGISTERED NUMBER: SC752455 (Scotland)















REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

J A HEWITT LIMITED

J A HEWITT LIMITED (REGISTERED NUMBER: SC752455)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2025










Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


J A HEWITT LIMITED

COMPANY INFORMATION
for the Year Ended 31 MARCH 2025







DIRECTORS: Mr G Hewitt
Mrs A Hewitt
Mr B Hewitt



REGISTERED OFFICE: Roadhead Farm
Quothquan
Biggar
Lanarkshire
ML12 6ND



REGISTERED NUMBER: SC752455 (Scotland)



ACCOUNTANTS: Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Fermanagh
BT74 7BT



BANKERS: Clydesdale Bank
135 Almada Street
Hamiton
ML3 0EX

J A HEWITT LIMITED (REGISTERED NUMBER: SC752455)

REPORT OF THE DIRECTORS
for the Year Ended 31 MARCH 2025


The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of the operation of a dairy farm.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Mr G Hewitt
Mrs A Hewitt

Other changes in directors holding office are as follows:

Mr B Hewitt - appointed 15 May 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr G Hewitt - Director


5 June 2025

J A HEWITT LIMITED (REGISTERED NUMBER: SC752455)

INCOME STATEMENT
for the Year Ended 31 MARCH 2025

Period
7.12.22
Year Ended to
31.3.25 31.3.24
Notes £    £   

TURNOVER 5,728,679 4,840,237

Cost of sales 3,310,759 2,589,975
GROSS PROFIT 2,417,920 2,250,262

Administrative expenses 2,042,051 1,655,224
375,869 595,038

Other operating income 213,446 169,540
OPERATING PROFIT 4 589,315 764,578


Interest payable and similar expenses 241,362 103,093
PROFIT BEFORE TAXATION 347,953 661,485

Tax on profit 251,757 240,407
PROFIT FOR THE FINANCIAL YEAR 96,196 421,078

J A HEWITT LIMITED (REGISTERED NUMBER: SC752455)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 6,354,558 2,816,331

CURRENT ASSETS
Stocks 1,460,197 1,380,947
Debtors 6 890,665 948,456
Cash at bank 250,416 -
2,601,278 2,329,403
CREDITORS
Amounts falling due within one year 7 3,331,497 2,933,565
NET CURRENT LIABILITIES (730,219 ) (604,162 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,624,339

2,212,169

CREDITORS
Amounts falling due after more than one
year

8

(4,729,320

)

(1,644,696

)

PROVISIONS FOR LIABILITIES 9 (376,745 ) (145,395 )
NET ASSETS 518,274 422,078

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 517,274 421,078
518,274 422,078

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

J A HEWITT LIMITED (REGISTERED NUMBER: SC752455)

BALANCE SHEET - continued
31 MARCH 2025


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

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2025 and were signed on its behalf by:





Mr G Hewitt - Director


J A HEWITT LIMITED (REGISTERED NUMBER: SC752455)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2025


1. STATUTORY INFORMATION

J A Hewitt Limited is a private company, limited by shares , registered in Scotland. 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% 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 year 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.

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.

J A HEWITT LIMITED (REGISTERED NUMBER: SC752455)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2025


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

Period
7.12.22
Year Ended to
31.3.25 31.3.24
£    £   
Directors' remuneration - -

4. OPERATING PROFIT

The operating profit is stated after charging:

Period
7.12.22
Year Ended to
31.3.25 31.3.24
£    £   
Depreciation - owned assets 309,550 497,000

J A HEWITT LIMITED (REGISTERED NUMBER: SC752455)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 April 2024 - 3,176,930 1,211 3,178,141
Additions 3,274,358 979,241 - 4,253,599
Disposals - (207,500 ) - (207,500 )
At 31 March 2025 3,274,358 3,948,671 1,211 7,224,240
DEPRECIATION
At 1 April 2024 - 361,628 182 361,810
Charge for year - 543,411 154 543,565
Eliminated on disposal - (35,693 ) - (35,693 )
At 31 March 2025 - 869,346 336 869,682
NET BOOK VALUE
At 31 March 2025 3,274,358 3,079,325 875 6,354,558
At 31 March 2024 - 2,815,302 1,029 2,816,331

The bank has fixed and floating charges over all the assets and undertakings of the company.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 April 2024 567,200
Additions 600,688
At 31 March 2025 1,167,888
DEPRECIATION
Charge for year 234,015
At 31 March 2025 234,015
NET BOOK VALUE
At 31 March 2025 933,873
At 31 March 2024 567,200

J A HEWITT LIMITED (REGISTERED NUMBER: SC752455)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2025


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 46,209 503,330
Other debtors 814,994 180,311
VAT 29,462 80,238
Prepayments and accrued income - 184,577
890,665 948,456

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 537,678 296,499
Hire purchase contracts 211,548 186,052
Trade creditors 260,312 577,358
Tax 20,407 95,012
Social security and other taxes 9,030 6,530
Other creditors 1,928,268 1,772,114
Directors' current accounts 364,254 -
3,331,497 2,933,565

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years 537,678 244,883
Bank loans - 2-5 years 1,567,227 702,887
Bank loans more 5 yr by instal 2,344,306 472,952
Hire purchase contracts 280,109 223,974
4,729,320 1,644,696

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,344,306 472,952

9. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 376,745 145,395

J A HEWITT LIMITED (REGISTERED NUMBER: SC752455)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 MARCH 2025


9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 145,395
Provided during year 231,350
Balance at 31 March 2025 376,745

10. RELATED PARTY DISCLOSURES

The company owes a balance of £1,788,901 to Roadhead Farm feeds Limited a company related to this company by way of being under common control.This balance is reflected in Other Creditors.