REGISTERED NUMBER: 00468727 (England and Wales)

INGLE'S DAWNDEW SALAD LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mr J K Ingle

Mrs S M Ingle

Mrs T J Webster

Registered office:

Fouldrey Avenue

POULTON-LE-FYLDE

FY6 7HE

Registered number:

00468727 (England and Wales)

Accountants:

Xeinadin

Dalton House

9 Dalton Square

LANCASTER

LA1 1WD

Fixed assets

Tangible assets

4

3,379,183

3,420,301

Current assets

Stocks

69,950

128,123

Debtors

5

205,799

485,709

Cash at bank and in hand

28,578

20,445

304,327

634,277

Creditors

Amounts falling due within one year

6

525,218

621,344

Net current (liabilities)/assets

(220,891

)

12,933

Total assets less current liabilities

3,158,292

3,433,234

Creditors

Amounts falling due after more than one year

7

(293,742

)

(295,349

)

Provisions for liabilities

(54,971

)

(112,727

)

Net assets

2,809,579

3,025,158

Capital and reserves

Called up share capital

6,200

6,200

Revaluation reserve

9

2,112,066

2,112,066

Retained earnings

691,313

906,892

2,809,579

3,025,158

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 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 27 October 2025 and were signed on its behalf by:

Mr J K Ingle - Director

Mrs S M Ingle - Director

Mrs T J Webster - Director

1.	Statutory information

Ingle's Dawndew Salad 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 and represents amounts receivable, for goods provided in the normal course of business, net of discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at a point in time when a performance obligation is satisfied by transferring a good to the customer.

Tangible fixed assets

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

Land and buildings

-

1% Straight line

Plant and machinery etc

-

25% Straight line, 25% Reducing balance, 20% Reducing balance and 10% Reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, 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 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.

3.	Employees and directors

The average number of employees during the year was 28 (2024 - 40 ) .

4.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 April 2024

3,020,136

3,162,655

6,182,791

Additions

-

37,748

37,748

At 31 March 2025

3,020,136

3,200,403

6,220,539

Depreciation

At 1 April 2024

164,284

2,598,206

2,762,490

Charge for year

16,088

62,778

78,866

At 31 March 2025

180,372

2,660,984

2,841,356

Net book value

At 31 March 2025

2,839,764

539,419

3,379,183

At 31 March 2024

2,855,852

564,449

3,420,301

On transition to FRS 102 on 1 January 2015 revalued property, measured at fair value of £3,003,333, was transferred at deemed cost.

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

191,638

465,507

Other debtors

14,161

20,202

205,799

485,709

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

149,930

225,025

Trade creditors

208,079

266,125

Taxation and social security

6,006

7,258

Other creditors

161,203

122,936

525,218

621,344

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

113,742

115,349

Other creditors

180,000

180,000

293,742

295,349

Other creditors includes £180,000 of preference shares. The preference shares do not entitle the holder to attend or vote at any meeting of the company. The preference shares carry a fixed rate dividend of 0.001% per annum but are not otherwise entitled to participate in any dividends declared by the company. The preference shares are redeemable on presentation by the holder. The preference shares rank ahead of all equity shares in a winding up or other return of capital up to an amount equal to the capital paid up on the preference shares but are not otherwise entitled to participate in such a distribution.

8.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

133,340

169,053

The bank loans are secured by a legal mortgage over the company land and buildings.

9.

Reserves

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

2,112,066