REGISTERED NUMBER: 11220098

MANOR FARM POULTRY LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

6,000

8,000

Tangible assets

5

1,877,510

2,073,508

1,883,510

2,081,508

CURRENT ASSETS

Stocks

268,883

278,201

Debtors

6

381,547

252,967

Cash at bank

324,543

338,053

974,973

869,221

CREDITORS

Amounts falling due within one year

7

686,956

775,075

NET CURRENT ASSETS

288,017

94,146

TOTAL ASSETS LESS CURRENT LIABILITIES

2,171,527

2,175,654

CREDITORS

Amounts falling due after more than one year

8

(1,198,640

)

(1,549,744

)

PROVISIONS FOR LIABILITIES

(248,935

)

(136,706

)

NET ASSETS

723,952

489,204

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

723,752

489,004

SHAREHOLDERS' FUNDS

723,952

489,204

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

J P Cowper - Director

Mrs T R Cowper - Director

J W Cowper - Director

G W Cowper - Director

1.	STATUTORY INFORMATION

Manor Farm Poultry Limited is a private company limited by shares. The company is registered in England under number 11220098 and the address of the registered office is Barclays Bank Chambers, Stratford upon Avon, Warwickshire, CV37 6AH. The company's place of business is Manor Farm, Crimscote, Stratford upon Avon, Warwickshire, CV37 8UE.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

10% on reducing balance

Plant and machinery etc

-

33% on cost, 15% on reducing balance, 10% on reducing balance, 4% on reducing balance and straight line over 20 years

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

20,000

AMORTISATION

At 1 April 2024

12,000

Amortisation for year

2,000

At 31 March 2025

14,000

NET BOOK VALUE

At 31 March 2025

6,000

At 31 March 2024

8,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

853,456

1,986,038

2,839,494

DEPRECIATION

At 1 April 2024

112,755

653,231

765,986

Charge for year

28,643

167,355

195,998

At 31 March 2025

141,398

820,586

961,984

NET BOOK VALUE

At 31 March 2025

712,058

1,165,452

1,877,510

At 31 March 2024

740,701

1,332,807

2,073,508

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

312,485

227,824

Other debtors

69,062

25,143

381,547

252,967

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

195,038

185,588

Trade creditors

347,614

357,499

Taxation and social security

65,777

-

Other creditors

78,527

231,988

686,956

775,075

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,198,640

1,399,744

Other creditors

-

150,000

1,198,640

1,549,744

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Lloyds Bank plc - variable rate loan

248,912

369,943

Lloyds Bank plc - fixed rate loan

133,468

252,510

382,380

622,453

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,393,678

1,585,332

Lloyds Bank plc holds a fixed and floating charge over the company and its assets.