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Company registration number: 06900163







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


HIGHER HALL POULTRY LIMITED






































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HIGHER HALL POULTRY LIMITED
 


 
COMPANY INFORMATION


Directors
Mr S Worsnop 
Mrs S Worsnop 




Registered number
06900163



Registered office
3000a Parkway

Whiteley

Hampshire

PO15 7FX




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX




Bankers
HSBC
7 High Street

Whitchurch

Shropshire

SY13 1AW





 


HIGHER HALL POULTRY LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7

 


HIGHER HALL POULTRY LIMITED
REGISTERED NUMBER:06900163



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,168,080
1,259,715

  
1,168,080
1,259,715

Current assets
  

Debtors: amounts falling due within one year
 5 
546,399
662,781

Cash at bank and in hand
  
308,029
87,040

  
854,428
749,821

Creditors: amounts falling due within one year
 6 
(738,831)
(735,837)

Net current assets
  
 
 
115,597
 
 
13,984

Total assets less current liabilities
  
1,283,677
1,273,699

Creditors: amounts falling due after more than one year
 7 
(300,835)
(362,039)

Provisions for liabilities
  

Deferred tax
  
(48,034)
(63,772)

  
 
 
(48,034)
 
 
(63,772)

Net assets
  
934,808
847,888

Page 1

 


HIGHER HALL POULTRY LIMITED
REGISTERED NUMBER:06900163


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

2025
2024
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
934,708
847,788

  
934,808
847,888


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr S Worsnop
Director

Date: 29 July 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 


HIGHER HALL POULTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Higher Hall Poultry Limited is a private company limited by shares incorporated in England and Wales.  The trading address of the company is Higher Hall Farm, Bowling Bank, Wrexham, LL13 9RT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


HIGHER HALL POULTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line or reducing balance method..

Depreciation is provided on the following basis:

Freehold property
-
2%
Straight line
Plant and machinery
-
25%
Reducing balance
Fixtures and fittings
-
25%
Reducing balance
Computer equipment
-

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 


HIGHER HALL POULTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

Page 5

 


HIGHER HALL POULTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Freehold property
Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 April 2024
1,319,500
833,688
691,193
-
2,844,381


Additions
-
1,206
-
1,914
3,120



At 31 March 2025

1,319,500
834,894
691,193
1,914
2,847,501



Depreciation


At 1 April 2024
329,460
713,925
541,281
-
1,584,666


Charge for the year on owned assets
26,390
30,245
37,482
638
94,755



At 31 March 2025

355,850
744,170
578,763
638
1,679,421



Net book value



At 31 March 2025
963,650
90,724
112,430
1,276
1,168,080



At 31 March 2024
990,040
119,763
149,912
-
1,259,715
Page 6

 


HIGHER HALL POULTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Other debtors
47,834
168,508

Prepayments and accrued income
498,565
494,273

546,399
662,781



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
55,011
68,916

Trade creditors
117,194
101,263

Corporation tax
65,794
-

Other taxation and social security
2,736
1,751

Other creditors
152,838
164,881

Accruals and deferred income
345,258
399,026

738,831
735,837


Bank loans totalling £25,011 (2024 - £38,916) are secured against the company's assets by way of fixed and floating charges.


7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
230,835
292,039

Other loans
70,000
70,000

300,835
362,039


Bank loans totalling £200,835 (2024 - £229,539) are secured against the company's assets by way of fixed and floating charges.
Included within bank loans due in more than 1 year is £105,951 (2024: £134,893) which is due in more than 5 years.


8.


Related party transactions

At the year end, included within creditors due under one year were amounts due to directors amounting to £146,312 (2024 - £160,525). This loan is undated and interest free.

 
Page 7