REGISTERED NUMBER: 05645566 (England and Wales)

HESLINGTON FRESH FOODS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr K J Miller

Mrs S L Miller

REGISTERED OFFICE:

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

REGISTERED NUMBER:

05645566 (England and Wales)

ACCOUNTANTS:

UHY Calvert Smith

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

FIXED ASSETS

Intangible assets

4

6,000

7,500

Tangible assets

5

72,465

68,415

78,465

75,915

CURRENT ASSETS

Stocks

20,000

12,000

Debtors

181,402

180,791

Cash at bank and in hand

288,504

266,226

489,906

459,017

CREDITORS

Amounts falling due within one year

122,951

148,231

NET CURRENT ASSETS

366,955

310,786

TOTAL ASSETS LESS CURRENT LIABILITIES

445,420

386,701

PROVISIONS FOR LIABILITIES

17,319

16,306

NET ASSETS

428,101

370,395

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

428,001

370,295

SHAREHOLDERS' FUNDS

428,101

370,395

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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 10 September 2025 and were signed on its behalf by:

Mr K J Miller - Director

1.	STATUTORY INFORMATION

Heslington Fresh 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 represents amounts receivable by the company for the wholesale of fresh foods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 15% on reducing balance

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 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

9,000

AMORTISATION

At 1 April 2024

1,500

Amortisation for year

1,500

At 31 March 2025

3,000

NET BOOK VALUE

At 31 March 2025

6,000

At 31 March 2024

7,500

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

163,197

Additions

19,139

Disposals

(5,500

)

At 31 March 2025

176,836

DEPRECIATION

At 1 April 2024

94,782

Charge for year

14,561

Eliminated on disposal

(4,972

)

At 31 March 2025

104,371

NET BOOK VALUE

At 31 March 2025

72,465

At 31 March 2024

68,415

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

12,000

-

Between one and five years

72,000

-

In more than five years

6,000

-

90,000

-

7.	RELATED PARTY DISCLOSURES

Within creditors is an amount of £24,316 (2024: £20,157) due to the directors at the year end. This represented a loan to the company that is interest free and repayable on demand.