REGISTERED NUMBER: 03449423 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

A.W. Doel & Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C Doel

A S Doel

A M Doel

D S Doel

SECRETARY:

Mrs G J Doel

REGISTERED OFFICE:

Selves Farm House

Lacock

Chippenham

Wiltshire

SN15 2PN

REGISTERED NUMBER:

03449423 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Tangible assets

4

1,174,301

1,215,279

CURRENT ASSETS

Stocks

488,560

410,520

Debtors

5

147,928

129,444

Investments

6

5

5

Cash at bank

1,978

904

638,471

540,873

CREDITORS

Amounts falling due within one year

7

524,690

521,284

NET CURRENT ASSETS

113,781

19,589

TOTAL ASSETS LESS CURRENT LIABILITIES

1,288,082

1,234,868

CREDITORS

Amounts falling due after more than one year

8

(740,519

)

(806,184

)

PROVISIONS FOR LIABILITIES

(23,332

)

(4,267

)

NET ASSETS

524,231

424,417

CAPITAL AND RESERVES

Called up share capital

400,000

400,000

Retained earnings

124,231

24,417

SHAREHOLDERS' FUNDS

524,231

424,417

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 7 November 2025 and were signed on its behalf by:

A M Doel - Director

1.	STATUTORY INFORMATION

A.W. Doel & Sons 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 represents net invoiced sales of produce and income, excluding value added tax.

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.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

25% on cost, 20% on reducing balance, 15% on reducing balance and 2% on reducing balance

Stocks

Live and dead stock is stated at the lower of cost and net realisable value. The dairy herd is included under the herd basis regulations in the Taxes Act 1988 Sch5, which includes animals in the production herd at the initial cost of those animals originally introduced. Replacement animals are shown in the herd at this original cost and the cost over this amount is charged against the profit as cost of replacement.

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 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

94,190

2,007,644

2,101,834

Additions

-

63,370

63,370

Disposals

-

(54,900

)

(54,900

)

At 31 March 2025

94,190

2,016,114

2,110,304

DEPRECIATION

At 1 April 2024

-

886,555

886,555

Charge for year

-

69,212

69,212

Eliminated on disposal

-

(19,764

)

(19,764

)

At 31 March 2025

-

936,003

936,003

NET BOOK VALUE

At 31 March 2025

94,190

1,080,111

1,174,301

At 31 March 2024

94,190

1,121,089

1,215,279

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

Plant and

machinery

etc

£

COST

At 1 April 2024

166,520

Additions

59,800

Disposals

(54,900

)

At 31 March 2025

171,420

DEPRECIATION

At 1 April 2024

60,533

Charge for year

25,435

Eliminated on disposal

(19,764

)

At 31 March 2025

66,204

NET BOOK VALUE

At 31 March 2025

105,216

At 31 March 2024

105,987

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

105,051

87,575

Other debtors

42,877

41,869

147,928

129,444

6.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Investment

5

5

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

77,320

97,680

Trade creditors

242,926

239,165

Other creditors

204,444

184,439

524,690

521,284

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

740,519

806,184