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REGISTERED NUMBER: 03727910 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HISTON PRODUCE CO LIMITED

HISTON PRODUCE CO LIMITED (REGISTERED NUMBER: 03727910)






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


HISTON PRODUCE CO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: M E Channell
J E Cundy
J E Dibden





SECRETARY: M E Channell





REGISTERED OFFICE: Units 6 Norman Way Industrial Estate
Norman Way
Over
Cambridge
CB24 5QE





REGISTERED NUMBER: 03727910 (England and Wales)





ACCOUNTANTS: Prentis & Co LLP
Chartered Accountants
115c Milton Road
Cambridge
CB4 1XE

HISTON PRODUCE CO LIMITED (REGISTERED NUMBER: 03727910)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 149,691 155,145

CURRENT ASSETS
Stocks 34,000 42,000
Debtors 5 186,977 165,277
Cash at bank and in hand 28,720 36,007
249,697 243,284
CREDITORS
Amounts falling due within one year 6 271,290 222,549
NET CURRENT (LIABILITIES)/ASSETS (21,593 ) 20,735
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,098

175,880

CREDITORS
Amounts falling due after more than one
year

7

(10,000

)

(20,000

)

PROVISIONS FOR LIABILITIES (10,484 ) (11,452 )
NET ASSETS 107,614 144,428

CAPITAL AND RESERVES
Called up share capital 2,019 2,019
Retained earnings 105,595 142,409
107,614 144,428

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.

HISTON PRODUCE CO LIMITED (REGISTERED NUMBER: 03727910)

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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:





M E Channell - Director


HISTON PRODUCE CO LIMITED (REGISTERED NUMBER: 03727910)

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

1. STATUTORY INFORMATION

Histon Produce Co 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.

The financial statements have been prepared on a going concern basis. This may not be appropriate because at 31 March 2025 the company's current liabilities exceeded its current assets by £21,593 and total liabilities of the company were £291,774. The company is reliant upon the continued support of its directors, bank and creditors, but there is no evidence to suggest that this will not continue and that further funds will not be provided as necessary to enable the company to continue as a going concern.

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.
Improvements to property - 15% on reducing balance
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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 Profit and Loss, 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.

HISTON PRODUCE CO LIMITED (REGISTERED NUMBER: 03727910)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 17 (2024 - 18 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 April 2024 102,371 22,376 157,871
Additions - - 8,000
Disposals - (1,916 ) (51,552 )
At 31 March 2025 102,371 20,460 114,319
DEPRECIATION
At 1 April 2024 - 15,408 113,997
Charge for year - 950 11,691
Eliminated on disposal - (1,281 ) (51,552 )
At 31 March 2025 - 15,077 74,136
NET BOOK VALUE
At 31 March 2025 102,371 5,383 40,183
At 31 March 2024 102,371 6,968 43,874

HISTON PRODUCE CO LIMITED (REGISTERED NUMBER: 03727910)

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

4. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 13,715 245,001 9,531 550,865
Additions - - 495 8,495
Disposals (4,138 ) (55,340 ) (1,693 ) (114,639 )
At 31 March 2025 9,577 189,661 8,333 444,721
DEPRECIATION
At 1 April 2024 11,783 245,001 9,531 395,720
Charge for year 508 - 165 13,314
Eliminated on disposal (4,138 ) (55,340 ) (1,693 ) (114,004 )
At 31 March 2025 8,153 189,661 8,003 295,030
NET BOOK VALUE
At 31 March 2025 1,424 - 330 149,691
At 31 March 2024 1,932 - - 155,145

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 177,865 155,915
VAT 3,232 1,732
Prepayments 5,880 7,630
186,977 165,277

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other loans 10,000 10,000
Trade creditors 169,637 153,521
Tax 37,959 45,709
Social security and other taxes 9,181 5,107
Other creditors 31,013 962
Directors' current accounts 6,000 -
Accrued expenses 7,500 7,250
271,290 222,549

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other loans - 1-2 years 10,000 10,000
Other loans - 2-5 years - 10,000
10,000 20,000

HISTON PRODUCE CO LIMITED (REGISTERED NUMBER: 03727910)

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

8. SECURED DEBTS

A fixed and floating charge is held over all assets by the company's bankers.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Dibden, by virtue of his 75% ownership of the issued voting share capital of the company .