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REGISTERED NUMBER: 04351709 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Woofferton Poultry Limited

Woofferton Poultry Limited (Registered number: 04351709)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Woofferton Poultry Limited

Company Information
for the Year Ended 31 March 2025







Directors: A R Young
Mrs S J Young





Registered office: Hill House Farm
Ross Road
Ledbury
Herefordshire
HR8 2LE





Registered number: 04351709 (England and Wales)





Accountants: Crowthers Chartered Accountants
1 Ripple Court
Brockeridge Park
Tewkesbury
Gloucestershire
GL20 6FG

Woofferton Poultry Limited (Registered number: 04351709)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 925,840 964,371
Investment property 6 350,000 340,000
1,275,840 1,304,371

CURRENT ASSETS
Inventories 94,396 23,144
Debtors 7 38,786 431,165
Cash at bank 222,598 256,349
355,780 710,658
CREDITORS
Amounts falling due within one year 8 62,350 674,896
NET CURRENT ASSETS 293,430 35,762
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,569,270

1,340,133

CREDITORS
Amounts falling due after more than one
year

9

(15,595

)

-

PROVISIONS FOR LIABILITIES - (17,891 )
NET ASSETS 1,553,675 1,322,242

CAPITAL AND RESERVES
Called up share capital 10 2 2
Fair value reserve 11 76,404 66,404
Retained earnings 1,477,269 1,255,836
SHAREHOLDERS' FUNDS 1,553,675 1,322,242

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.

Woofferton Poultry Limited (Registered number: 04351709)

Balance Sheet - continued
31 March 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2025 and were signed on its behalf by:





A R Young - Director


Woofferton Poultry Limited (Registered number: 04351709)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Woofferton Poultry 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the value of goods sold during the period net of VAT. Turnover is recognised when goods are physically delivered to the customer.

Goodwill
Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - Straight line over 25 years
Plant and machinery etc - Straight line over 15 years and Straight line over 10 years

Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property
Investment property is included at fair value.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.


Woofferton Poultry Limited (Registered number: 04351709)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 April 2024
and 31 March 2025 1
Amortisation
At 1 April 2024
and 31 March 2025 1
Net book value
At 31 March 2025 -
At 31 March 2024 -

Woofferton Poultry Limited (Registered number: 04351709)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 April 2024 1,134,708 651,274 1,785,982
Additions 35,128 - 35,128
At 31 March 2025 1,169,836 651,274 1,821,110
Depreciation
At 1 April 2024 293,177 528,434 821,611
Charge for year 46,793 26,866 73,659
At 31 March 2025 339,970 555,300 895,270
Net book value
At 31 March 2025 829,866 95,974 925,840
At 31 March 2024 841,531 122,840 964,371

6. INVESTMENT PROPERTY
Total
£   
Fair value
At 1 April 2024 340,000
Revaluations 10,000
At 31 March 2025 350,000
Net book value
At 31 March 2025 350,000
At 31 March 2024 340,000

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2021 29,944
Valuation in 2022 15,000
Valuation in 2024 30,000
Valuation in 2025 10,000
Cost 265,056
350,000

If investment property had not been revalued it would have been included at the following historical cost:

2025 2024
£    £   
Cost 265,056 265,056

Investment property was valued on an open market basis on 31 March 2025 by the directors .

Woofferton Poultry Limited (Registered number: 04351709)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 407,960
Other debtors 38,786 23,205
38,786 431,165

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 56,044 668,631
Taxation and social security 2,456 1,612
Other creditors 3,850 4,653
62,350 674,896

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other creditors 15,595 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
2 Ordinary £1 2 2

11. RESERVES
Fair
value
reserve
£   
At 1 April 2024 66,404
Transfer 10,000

At 31 March 2025 76,404