Company registration number 02644132 (England and Wales)
COUNTY SALAD GROWERS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
COUNTY SALAD GROWERS LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
COUNTY SALAD GROWERS LIMITED
COMPANY INFORMATION
Directors
Mr M J Brankley
Mr I M Clough
Secretary
Mr I M Clough
Company number
02644132
Registered office
West Bank
Carlton
Goole
DN14 9PZ
Auditor
Smailes Goldie
Chartered Accountants
Statutory Auditor
Regents Court
Princess Street
Hull
HU2 8BA
COUNTY SALAD GROWERS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
107,986
132,380
Cash at bank and in hand
19,411
26,009
127,397
158,389
Creditors: amounts falling due within one year
5
(114,294)
(117,616)
Net current assets
13,103
40,773
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
13,101
40,771
Total equity
13,103
40,773

These 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 income statement has not been delivered.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 August 2025 and are signed on its behalf by:
Mr M J Brankley
Mr I M Clough
Director
Director
Company registration number 02644132 (England and Wales)
COUNTY SALAD GROWERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

County Salad Growers Limited is a private company limited by shares incorporated in England and Wales. The registered office is West Bank, Carlton, Goole, DN14 9PZ. The company registration number is 02644132.

1.1
Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The accounts have also been prepared on the going concern basis. The parent company is prepared to provide continued financial support as necessary.

 

The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

 

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

COUNTY SALAD GROWERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and equipment
£
Cost
At 1 January 2024 and 31 December 2024
10
Depreciation and impairment
At 1 January 2024 and 31 December 2024
10
Carrying amount
At 31 December 2024
-
0
At 31 December 2023
-
0
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
13,035
9,590
Other debtors
31,723
8,152
Intercompany
63,228
114,638
107,986
132,380
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
66,064
113,647
Corporation tax
-
0
1,744
Other creditors
48,230
2,225
114,294
117,616

 

COUNTY SALAD GROWERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
6
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
ordinary shares of £1 each
2
2
2
2
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

Senior Statutory Auditor:
Matthew Fox FCCA
Statutory Auditor:
Smailes Goldie
Date of audit report:
4 August 2025
8
Parent company

The ultimate parent company is Snaith Salad Growers Limited, registered in England and Wales under the Co-operative and Community Benefit Societies Act 2014. Its registered office is The Estate Office, West Bank, Carlton, Goole.

9
Related party transactions
Transactions with related parties

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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