Registration number: 00961607

Pride of Anglia Growers Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 8

Pride of Anglia Growers Limited

Company Information

Directors

R D Arundel E S Arundel B W Kerr

Registered office

Pegasus House Pegasus Road Elsham Wold Ind. Estate Elsham North Lincolnshire DN20 0SQ

Pride of Anglia Growers Limited

(Registration number: 00961607)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	34,424	32,452
Current assets
Stocks		526	-
Debtors	6	182,313	267,011
Cash at bank and in hand		131,198	4,048
		314,037	271,059
Creditors: Amounts falling due within one year	7	(215,977)	(16,893)
Net current assets		98,060	254,166
Total assets less current liabilities		132,484	286,618
Creditors: Amounts falling due after more than one year	7	(8,872)	(4,891)
Provisions for liabilities		(8,606)	(8,113)
Net assets		115,006	273,614
Capital and reserves
Called up share capital	9	35,715	35,715
Share premium reserve		79,291	79,291
Retained earnings		-	158,608
Shareholders' funds		115,006	273,614

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 December 2025 and signed on its behalf by:
 

......................................... R D Arundel Director

Pride of Anglia Growers Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 00961607.

The address of its registered office is:
Pegasus House
Pegasus Road
Elsham Wold Ind. Estate
Elsham
North Lincolnshire
DN20 0SQ

These financial statements cover the individual entity, Pride of Anglia Growers Limited.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 including Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

Going concern

The directors assess whether the use of going concern is appropriate i.e. whether there are any material uncertainities related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the company has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the company's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements. On 1st July, 2025, Pride of Anglia Growers Limited ceased to operate as a trading company following the transfer of the company's operations, including its assets and liabilities to Arundel Kerr Produce Limited, the parent company. The company became dormant from 1st July, 2025.

Audit report

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 8 December 2025 was Adam Millson ACA, who signed for and on behalf of Forrester Boyd Robson Limited.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the Company’s activities. Turnover is shown net of returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Pride of Anglia Growers Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line per annum
Motor vehicles	15% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website	33% straight line per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Pride of Anglia Growers Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the Company during the year, was 3 (2024 - 3).

Pride of Anglia Growers Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

4	Intangible assets

	Website  £	Total £
Cost or valuation
At 1 July 2024	1,500	1,500
Disposals	(1,500)	(1,500)
At 30 June 2025	-	-
Amortisation
At 1 July 2024	1,500	1,500
Amortisation eliminated on disposals	(1,500)	(1,500)
At 30 June 2025	-	-
Carrying amount
At 30 June 2025	-	-
At 30 June 2024	-	-

5	Tangible assets

	Office equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2024	4,405	40,464	44,869
Additions	925	23,000	23,925
Disposals	(4,405)	(15,964)	(20,369)
At 30 June 2025	925	47,500	48,425
Depreciation
At 1 July 2024	2,363	10,054	12,417
Charge for the year	455	8,181	8,636
Eliminated on disposal	(2,643)	(4,409)	(7,052)
At 30 June 2025	175	13,826	14,001
Carrying amount
At 30 June 2025	750	33,674	34,424
At 30 June 2024	2,042	30,410	32,452

Pride of Anglia Growers Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		107,111	15,964
Amounts owed by related parties		65,217	249,702
Prepayments and accrued income		3,692	-
Other debtors		6,293	1,345
		182,313	267,011

Details of non-current trade and other debtors

£2,164 (2024 -£Nil) of Prepayments is classified as non current.

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	204,677	-
Accruals and deferred income	3,850	3,750
Other creditors	7,450	13,143
	215,977	16,893