REGISTERED NUMBER: 08410349 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

FRED WINTER FARMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C B Winter

Mr F G L Winter

Mr T F J Winter

SECRETARY:

Mrs C A Winter

REGISTERED OFFICE:

3 Pegasus House

Pegasus Court

Olympus Avenue

Warwick

Warwickshire

CV34 6LW

REGISTERED NUMBER:

08410349 (England and Wales)

ACCOUNTANTS:

Pentlands Accountants and advisors Ltd

Chartered Certified Accountants

and Registered Auditors

3 & 4 Pegasus House

Pegasus Court

Olympus Avenue

Warwick

Warwickshire

CV34 6LW

FIXED ASSETS

Tangible assets

4

41,932

44,452

CURRENT ASSETS

Stocks

35,885

42,085

Debtors

5

187,196

183,147

Cash at bank

23,069

12,752

246,150

237,984

CREDITORS

Amounts falling due within one year

6

181,781

158,394

NET CURRENT ASSETS

64,369

79,590

TOTAL ASSETS LESS CURRENT LIABILITIES

106,301

124,042

CREDITORS

Amounts falling due after more than one year

7

4,271

15,385

NET ASSETS

102,030

108,657

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

101,930

108,557

SHAREHOLDERS' FUNDS

102,030

108,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 21 October 2025 and were signed on its behalf by:

Mr C B Winter - Director

1.	STATUTORY INFORMATION

Fred Winter Farms 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2024

84,472

8,490

208

93,170

Additions

7,879

-

-

7,879

At 31 January 2025

92,351

8,490

208

101,049

DEPRECIATION

At 1 February 2024

45,486

3,163

69

48,718

Charge for year

8,998

1,332

69

10,399

At 31 January 2025

54,484

4,495

138

59,117

NET BOOK VALUE

At 31 January 2025

37,867

3,995

70

41,932

At 31 January 2024

38,986

5,327

139

44,452

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 February 2024

and 31 January 2025

42,000

DEPRECIATION

At 1 February 2024

18,375

Charge for year

5,906

At 31 January 2025

24,281

NET BOOK VALUE

At 31 January 2025

17,719

At 31 January 2024

23,625

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,050

-

Amounts owed by group undertakings

186,146

183,147

187,196

183,147

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,000

6,000

Hire purchase contracts

4,389

7,333

Amounts owed to group undertakings

20,213

20,213

Taxation and social security

19,040

16,750

Other creditors

132,139

108,098

181,781

158,394

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

4,271

10,996

Hire purchase contracts

-

4,389

4,271

15,385

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Fred Winter Group Limited.