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REGISTERED NUMBER: 14022323 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Oats Royd Foods Limited

Oats Royd Foods Limited (Registered number: 14022323)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Oats Royd Foods Limited

Company Information
for the Year Ended 30 September 2024







Directors: Mr. M T Crowther
Mr. J W E Crowther
Mr J A Crowther





Registered office: Unit 10
Wadsworth Road
Kellythorpe Industrial Estate
Driffield
East Yorkshire
YO25 9DJ





Registered number: 14022323 (England and Wales)





Accountants: Ullyott Limited
6 George Street
Driffield
East Yorkshire
YO25 6RA

Oats Royd Foods Limited (Registered number: 14022323)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,278,923 342,776

CURRENT ASSETS
Debtors 5 629,393 536,927
Cash at bank 184,747 299,230
814,140 836,157
CREDITORS
Amounts falling due within one year 6 714,118 739,241
NET CURRENT ASSETS 100,022 96,916
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,378,945

439,692

CREDITORS
Amounts falling due after more than one
year

7

(656,650

)

(85,140

)

PROVISIONS FOR LIABILITIES 8 (128,650 ) (65,911 )
NET ASSETS 593,645 288,641

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 593,545 288,541
SHAREHOLDERS' FUNDS 593,645 288,641

Oats Royd Foods Limited (Registered number: 14022323)

Balance Sheet - continued
30 September 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 27 June 2025 and were signed on its behalf by:





Mr. J W E Crowther - Director


Oats Royd Foods Limited (Registered number: 14022323)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Oats Royd Foods Limited 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.

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.
Freehold property - No depreciation charged
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.

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.

Oats Royd Foods Limited (Registered number: 14022323)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 44 (2023 - 40 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 October 2023 - 374,803 374,803
Additions 764,322 210,733 975,055
At 30 September 2024 764,322 585,536 1,349,858
DEPRECIATION
At 1 October 2023 - 32,027 32,027
Charge for year - 38,908 38,908
At 30 September 2024 - 70,935 70,935
NET BOOK VALUE
At 30 September 2024 764,322 514,601 1,278,923
At 30 September 2023 - 342,776 342,776

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 523,015 489,216
VAT 106,378 47,711
629,393 536,927

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 382,360 659,458
Amounts owed to associates 83,921 -
Corporation tax 35,152 -
Social security and other taxes 98,978 35,834
Other creditors 112,232 42,549
Accruals and deferred income 1,475 1,400
714,118 739,241

Oats Royd Foods Limited (Registered number: 14022323)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Other loans 15,750 15,750
Directors' loan accounts 640,900 69,390
656,650 85,140

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 128,650 65,911

Deferred
tax
£   
Balance at 1 October 2023 65,911
Provided during year 62,739
Balance at 30 September 2024 128,650

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100