IRIS Accounts Production v25.3.0.601 00587736 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false Fair value model Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00587736 2024-03-31 00587736 2025-03-31 00587736 2024-04-01 2025-03-31 00587736 2023-03-31 00587736 2023-04-01 2024-03-31 00587736 2024-03-31 00587736 ns15:EnglandWales 2024-04-01 2025-03-31 00587736 ns14:PoundSterling 2024-04-01 2025-03-31 00587736 ns10:Director1 2024-04-01 2025-03-31 00587736 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00587736 ns10:SmallEntities 2024-04-01 2025-03-31 00587736 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 00587736 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 00587736 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 00587736 ns10:AbridgedAccounts 2024-04-01 2025-03-31 00587736 1 2024-04-01 2025-03-31 00587736 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 00587736 ns10:OrdinaryShareClass2 2024-04-01 2025-03-31 00587736 ns10:Director2 2024-04-01 2025-03-31 00587736 ns10:Director3 2024-04-01 2025-03-31 00587736 ns10:Director4 2024-04-01 2025-03-31 00587736 ns10:RegisteredOffice 2024-04-01 2025-03-31 00587736 ns5:CurrentFinancialInstruments 2025-03-31 00587736 ns5:CurrentFinancialInstruments 2024-03-31 00587736 ns5:ShareCapital 2025-03-31 00587736 ns5:ShareCapital 2024-03-31 00587736 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 00587736 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 00587736 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 00587736 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 00587736 ns5:LandBuildings ns5:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00587736 ns5:PlantMachinery 2024-04-01 2025-03-31 00587736 ns5:MotorVehicles 2024-04-01 2025-03-31 00587736 ns5:ComputerEquipment 2024-04-01 2025-03-31 00587736 ns10:OrdinaryShareClass1 2025-03-31 00587736 ns10:OrdinaryShareClass2 2025-03-31

REGISTERED NUMBER: 00587736 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

G.M. Hunter Limited

| G.M. Hunter Limited (Registered number: 00587736) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| G.M. Hunter Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | G Hunter

| L Hunter

| Mrs R Hunter

| Mrs S Wilson

| REGISTERED OFFICE: | Tilbrook Grange

| Catworth Road

| Tilbrook

| Huntingdon

| Cambridgeshire

| PE28 0JZ

| REGISTERED NUMBER: | 00587736 (England and Wales)

| ACCOUNTANTS: | Hardcastle Burton LLP

| Lake House

| Market Hill

| Royston

| Hertfordshire

| SG8 9JN

| G.M. Hunter Limited (Registered number: 00587736) |

Abridged Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 134,375 |  | 153,125 |  |

Tangible assets | 5 | 1,449,071 |  | 1,542,101 |  |

Investments | 6 | 164 |  | 164 |  |

Investment property | 7 | 960,000 |  | 951,293 |  |

Herd basis - biological assets | 8 | 106,000 |  | 78,850 |  |

2,649,610 |  | 2,725,533 |  |

CURRENT ASSETS

Stocks | 486,549 |  | 383,846 |  |

Debtors | 124,391 |  | 207,984 |  |

Cash at bank | 528,701 |  | 310,247 |  |

1,139,641 |  | 902,077 |  |

CREDITORS

Amounts falling due within one year | 559,673 |  | 472,817 |  |

NET CURRENT ASSETS | 579,968 |  | 429,260 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,229,578 |  | 3,154,793 |  |

PROVISIONS FOR LIABILITIES | 249,624 |  | 301,064 |  |

NET ASSETS | 2,979,954 |  | 2,853,729 |  |

CAPITAL AND RESERVES

Called up share | 9 | 1,000 |  | 1,000 |  |

Non-distributable reserves | 50,416 |  | 58,514 |  |

Retained earnings | 2,928,538 |  | 2,794,215 |  |

SHAREHOLDERS' FUNDS | 2,979,954 |  | 2,853,729 |  |

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.

| G.M. Hunter Limited (Registered number: 00587736) |

Abridged Balance Sheet - continued

31 March 2025

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 23 September 2025 and were signed on its behalf by:

G Hunter - Director

| G.M. Hunter Limited (Registered number: 00587736) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| G.M. Hunter 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 as modified by the revaluation of certain assets.

| 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.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 15% on reducing balance and 12.50% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| G.M. Hunter Limited (Registered number: 00587736) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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 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.

| Intangible fixed assets - goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 16 years.

| Biological assets

| Biological assets are recognised only when three recognition criteria have been fulfilled:

| - the entity has control over the asset as a result of past events;

| - it is probable that future economic benefits associated with the asset will flow to the entity; and

| - the fair value or cost of the asset can be measured reliably

| Where the company opts to measure a biological assets under the fair value model on initial recognition it must carry the asset at fair value at each reporting date. Changes in fair value less costs to sell are recognised in profit or loss.

| Where the company opts to measure agricultural produce harvested from the biological asset it is measured at fair value less costs to sell at the point of harvest. This measurement becomes the cost at the date the company applies Section 13 Inventories to the agricultural produce.

| Leases

| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

| G.M. Hunter Limited (Registered number: 00587736) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 300,000 |  |

| AMORTISATION

| At 1 April 2024 | 146,875 |  |

| Amortisation for year | 18,750 |  |

| At 31 March 2025 | 165,625 |  |

| NET BOOK VALUE

| At 31 March 2025 | 134,375 |  |

| At 31 March 2024 | 153,125 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 2,601,943 |  |

| Additions | 26,825 |  |

| Disposals | (111,357 | ) |

| At 31 March 2025 | 2,517,411 |  |

| DEPRECIATION

| At 1 April 2024 | 1,059,842 |  |

| Charge for year | 116,838 |  |

| Eliminated on disposal | (108,340 | ) |

| At 31 March 2025 | 1,068,340 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,449,071 |  |

| At 31 March 2024 | 1,542,101 |  |

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 164 |  |

| NET BOOK VALUE

| At 31 March 2025 | 164 |  |

| At 31 March 2024 | 164 |  |

| G.M. Hunter Limited (Registered number: 00587736) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 951,293 |  |

| Revaluations | 8,707 |  |

| At 31 March 2025 | 960,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 960,000 |  |

| At 31 March 2024 | 951,293 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2023 | 130,348 |  |

| Valuation in 2024 | (71,834 | ) |

| Valuation in 2025 | 8,707 |  |

| Cost | 892,779 |  |

960,000 |  |

8. | HERD BASIS - BIOLOGICAL ASSETS

| Herd

| basis -

| biological

| asset

£ |

| COST

| At 1 April 2024 | 78,850 |  |

| Disposals | (1,632 | ) |

| Exchange adjustments | 16,200 |  |

| Revaluations | 12,582 |  |

| At 31 March 2025 | 106,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 106,000 |  |

| At 31 March 2024 | 78,850 |  |

9. | CALLED UP SHARE

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 500 | Ordinary A | £1 | 500 |  | 500 |  |

| 500 | Ordinary B | £1 | 500 |  | 500 |  |

1,000 |  | 1,000 |  |