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Company Registration No. 13977333 (England and Wales)
Country Pumpkins Ltd Unaudited accounts for the year ended 31 August 2025
Country Pumpkins Ltd Unaudited accounts Contents
Page
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Country Pumpkins Ltd Company Information for the year ended 31 August 2025
Directors
Mark John Pearse Katie White
Company Number
13977333 (England and Wales)
Registered Office
Main Street Beckford Tewkesbury GL20 7AA England
Accountants
Next Level Accountants Limited 35 Goddard Way Tuffley Gloucester Gloucestershire GL4 0YA
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Country Pumpkins Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
53,105 
63,726 
Current assets
Debtors
380,000 
380,000 
Cash at bank and in hand
108,807 
23,881 
488,807 
403,881 
Creditors: amounts falling due within one year
(95,153)
(93,525)
Net current assets
393,654 
310,356 
Total assets less current liabilities
446,759 
374,082 
Creditors: amounts falling due after more than one year
(5,813)
(11,045)
Provisions for liabilities
Deferred tax
(864)
- 
Net assets
440,082 
363,037 
Capital and reserves
Called up share capital
400,000 
400,000 
Profit and loss account
40,082 
(36,963)
Shareholders' funds
440,082 
363,037 
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by
Katie White Director Company Registration No. 13977333
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Country Pumpkins Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Country Pumpkins Ltd is a private company, limited by shares, registered in England and Wales, registration number 13977333. The registered office is Main Street, Beckford, Tewkesbury, GL20 7AA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
12.5% Straight Line
Fixtures & fittings
12.5% Straight Line
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Country Pumpkins Ltd Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
52,967 
32,000 
84,967 
At 31 August 2025
52,967 
32,000 
84,967 
Depreciation
At 1 September 2024
13,241 
8,000 
21,241 
Charge for the year
6,621 
4,000 
10,621 
At 31 August 2025
19,862 
12,000 
31,862 
Net book value
At 31 August 2025
33,105 
20,000 
53,105 
At 31 August 2024
39,726 
24,000 
63,726 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
380,000 
380,000 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,606 
4,515 
Taxes and social security
8,138 
6,672 
Loans from directors
80,339 
81,288 
Accruals
1,070 
1,050 
95,153 
93,525 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
5,813 
11,045 
8
Average number of employees
During the year the average number of employees was 23 (2024: 25).
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