REGISTERED NUMBER: 14007506 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

KIRKSTALL HOP CO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S A Holt

Ms L D Ardron

Mr M Epton

Mr R Tattersall

REGISTERED OFFICE:

423 Otley Road

Adel

Leeds

West Yorkshire

LS16 6AL

REGISTERED NUMBER:

14007506 (England and Wales)

ACCOUNTANTS:

Temporal Lennon & Company Limited

Chartered Accountants

Suite 1

1 The Crescent

Adel

Leeds

West Yorkshire

LS16 6AA

FIXED ASSETS

Intangible assets

4

13,194

17,361

Tangible assets

5

111,236

134,689

124,430

152,050

CURRENT ASSETS

Stocks

46,764

33,826

Debtors

6

181,022

168,228

Cash at bank and in hand

304,686

156,883

532,472

358,937

CREDITORS

Amounts falling due within one year

7

677,904

602,979

NET CURRENT LIABILITIES

(145,432

)

(244,042

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(21,002

)

(91,992

)

PROVISIONS FOR LIABILITIES

234

-

NET LIABILITIES

(21,236

)

(91,992

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(21,336

)

(92,092

)

(21,236

)

(91,992

)

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 26 September 2025 and were signed on its behalf by:

Mr S A Holt - Director

1.	STATUTORY INFORMATION

Kirkstall Hop Co Ltd 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.

The accounts have been prepared on a going concern basis which is dependent on the ongoing support of its creditors which the director considers will be available for the foreseeable future.

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, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of six 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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% 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 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.

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 42 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

25,001

AMORTISATION

At 1 April 2024

7,640

Amortisation for year

4,167

At 31 March 2025

11,807

NET BOOK VALUE

At 31 March 2025

13,194

At 31 March 2024

17,361

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

42,443

120,777

163,220

Additions

8,222

1,027

9,249

At 31 March 2025

50,665

121,804

172,469

DEPRECIATION

At 1 April 2024

7,110

21,421

28,531

Charge for year

10,939

21,763

32,702

At 31 March 2025

18,049

43,184

61,233

NET BOOK VALUE

At 31 March 2025

32,616

78,620

111,236

At 31 March 2024

35,333

99,356

134,689

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

12,914

3,601

Other debtors

168,108

138,996

181,022

142,597

Amounts falling due after more than one year:

Other debtors

-

25,631

Aggregate amounts

181,022

168,228

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

136,443

34,775

Taxation and social security

59,368

57,112

Other creditors

482,093

511,092

677,904

602,979

8.	LEASING AGREEMENTS

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

31.3.25

31.3.24

£

£

Between one and five years

346,973

32,500

In more than five years

-

386,136

346,973

418,636

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S A Holt.