REGISTERED NUMBER: 07342412 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Wiltshire Farm Foods (Newcastle) Limited

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

R H Jones

A Jones

M H Jones

REGISTERED OFFICE:

34 Thinford Street

Metal Bridge

Sedgefield

DH6 5LD

REGISTERED NUMBER:

07342412 (England and Wales)

ACCOUNTANTS:

Thornton Accountancy Ltd

87 Station Road

Ashington

Northumberland

NE63 8RS

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wiltshire Farm Foods (Newcastle) Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Wiltshire Farm Foods (Newcastle) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wiltshire Farm Foods (Newcastle) Limited and state those matters that we have agreed to state to the Board of Directors of Wiltshire Farm Foods (Newcastle) Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Wiltshire Farm Foods (Newcastle) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wiltshire Farm Foods (Newcastle) Limited. You consider that Wiltshire Farm Foods (Newcastle) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Wiltshire Farm Foods (Newcastle) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thornton Accountancy Ltd

87 Station Road

Ashington

Northumberland

NE63 8RS

22 September 2025

FIXED ASSETS

Intangible assets

4

139,000

144,000

Tangible assets

5

51,585

63,385

190,585

207,385

CURRENT ASSETS

Stocks

6

46,490

26,548

Debtors

7

604,663

575,936

Cash at bank and in hand

3,858

4,341

655,011

606,825

CREDITORS

Amounts falling due within one year

8

290,807

220,709

NET CURRENT ASSETS

364,204

386,116

TOTAL ASSETS LESS CURRENT LIABILITIES

554,789

593,501

CREDITORS

Amounts falling due after more than one year

9

(103,185

)

(173,463

)

PROVISIONS FOR LIABILITIES

(12,044

)

(12,044

)

NET ASSETS

439,560

407,994

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

439,556

407,990

SHAREHOLDERS' FUNDS

439,560

407,994

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.

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 22 September 2025 and were signed on its behalf by:

R H Jones - Director

1.	STATUTORY INFORMATION

Wiltshire Farm Foods (Newcastle) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill is the difference between amounts paid on acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over estimated economic life of 42 Years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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 Income Statement, 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.

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 21 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

214,000

AMORTISATION

At 1 April 2024

70,000

Charge for year

5,000

At 31 March 2025

75,000

NET BOOK VALUE

At 31 March 2025

139,000

At 31 March 2024

144,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

2,940

5,453

177,425

10,439

196,257

DEPRECIATION

At 1 April 2024

2,880

5,213

115,031

9,748

132,872

Charge for year

9

36

11,368

387

11,800

At 31 March 2025

2,889

5,249

126,399

10,135

144,672

NET BOOK VALUE

At 31 March 2025

51

204

51,026

304

51,585

At 31 March 2024

60

240

62,394

691

63,385

6.

STOCKS

2025

2024

£

£

Stocks

46,490

26,548

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,739

3,625

Amounts owed by group undertakings

592,932

563,567

VAT

9,210

7,677

Prepayments

782

1,067

604,663

575,936

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

95,324

97,765

Hire purchase contracts

8,137

13,097

Trade creditors

108,315

75,334

Tax

15,721

20,601

Social security and other taxes

6,496

5,231

Other creditors

2,740

2,740

Pension

705

670

Directors' current accounts

4,513

3,688

Accrued expenses

48,856

1,583

290,807

220,709

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

99,253

161,393

Hire purchase contracts

3,932

12,070

103,185

173,463