REGISTERED NUMBER: 04476385 (England and Wales)

WINSTER FOODS (DERBYSHIRE) LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr P Stephenson

Mrs F L Lowe Booler

Mr S M Booler

SECRETARY:

Mr P Stephenson

REGISTERED OFFICE:

31 St John's

Worcester

Worcestershire

WR2 5AG

BUSINESS ADDRESS:

Unit 4

CSG Business Park

Pond Street

Chesterfield

S40 2LE

REGISTERED NUMBER:

04476385 (England and Wales)

ACCOUNTANTS:

Gardiner Fosh

Chartered Accountants

31 St John's

Worcester

Worcestershire

WR2 5AG

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 Winster Foods (Derbyshire) Ltd for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Winster Foods (Derbyshire) Ltd, 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 Winster Foods (Derbyshire) Ltd and state those matters that we have agreed to state to the Board of Directors of Winster Foods (Derbyshire) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Winster Foods (Derbyshire) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Winster Foods (Derbyshire) Ltd 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 Winster Foods (Derbyshire) Ltd. You consider that Winster Foods (Derbyshire) Ltd 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 Winster Foods (Derbyshire) Ltd. 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.

Gardiner Fosh

Chartered Accountants

31 St John's

Worcester

Worcestershire

WR2 5AG

29 September 2025

FIXED ASSETS

Tangible assets

4

127,650

139,569

CURRENT ASSETS

Stocks

206,944

196,862

Debtors

5

723,598

753,870

Cash at bank and in hand

458,157

296,779

1,388,699

1,247,511

CREDITORS

Amounts falling due within one year

6

857,245

839,699

NET CURRENT ASSETS

531,454

407,812

TOTAL ASSETS LESS CURRENT LIABILITIES

659,104

547,381

PROVISIONS FOR LIABILITIES

8

25,397

27,960

NET ASSETS

633,707

519,421

CAPITAL AND RESERVES

Called up share capital

40,000

40,000

Capital redemption reserve

10,000

10,000

Retained earnings

583,707

469,421

SHAREHOLDERS' FUNDS

633,707

519,421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 29 September 2025 and were signed on its behalf by:

Mr P Stephenson - Director

1.	STATUTORY INFORMATION

Winster Foods (Derbyshire) 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.

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.

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.

Plant and machinery

-

10% on cost and at varying rates on cost

Motor vehicles

-

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 40 (2023 - 42 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2024

323,407

9,500

332,907

Additions

-

18,500

18,500

At 31 December 2024

323,407

28,000

351,407

DEPRECIATION

At 1 January 2024

191,442

1,896

193,338

Charge for year

25,440

4,979

30,419

At 31 December 2024

216,882

6,875

223,757

NET BOOK VALUE

At 31 December 2024

106,525

21,125

127,650

At 31 December 2023

131,965

7,604

139,569

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

689,238

721,634

Other debtors

34,360

32,236

723,598

753,870

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

561,574

610,499

Taxation and social security

231,049

108,184

Other creditors

64,622

121,016

857,245

839,699

7.	LEASING AGREEMENTS

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

2024

2023

£

£

Within one year

144,552

176,032

Between one and five years

232,702

248,976

377,254

425,008

8.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

Accelerated capital allowances

25,397

27,960

Deferred

tax

£

Balance at 1 January 2024

27,960

Accelerated capital allowances

(2,563

)

Balance at 31 December 2024

25,397

9.	RELATED PARTY DISCLOSURES

Included within other creditors are amounts due to the directors totalling £9,101 (2023: £8,974), which are interest-free and are repayable on demand.