Registration number: 12982914

Earthsong Seeds Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

Earthsong Seeds Limited

(Registration number: 12982914)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	1,664	-
Tangible assets	5	50,409	53,487
		52,073	53,487
Current assets
Stocks	6	15,020	14,088
Debtors	7	2,194	1,791
Cash at bank and in hand		5,176	1,816
		22,390	17,695
Creditors: Amounts falling due within one year	8	(405,983)	(321,254)
Net current liabilities		(383,593)	(303,559)
Net liabilities		(331,520)	(250,072)
Capital and reserves
Called up share capital	9	1	1
Retained earnings		(331,521)	(250,073)
Shareholders' deficit		(331,520)	(250,072)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 5 December 2025 and signed on its behalf by:
 

Ben Heron Director

Earthsong Seeds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
North Barn
Cameley
Temple Cloud
Bristol
BS39 5AH

These financial statements were authorised for issue by the Board on 5 December 2025.

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 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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 prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Going concern

The company has incurred a loss for the year of £81,448 (2024 – £90,484) and at the year-end had net liabilities of £331,520 (2024 – £250,072). The directors have prepared the financial statements on a going concern basis on the assumption of continued financial support through director-introduced capital. The directors have confirmed that they will continue to introduce sufficient capital to enable the company to meet its liabilities as they fall due for at least 12 months from the date of approval of these financial statements. Accordingly, the directors believe it is appropriate to prepare the financial statements on a going concern basis.

Earthsong Seeds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Key sources of estimation uncertainty

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

The estimates and assumptions which are considered to have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

Stock valuation
The group reviews its stock on a regular basis and where appropriate makes provisions for obsolete
stock. The carrying amount is £15,020 (2023 - £14,088).

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes.

Turnover is recognised at the point of sale.

Government grants

Government grants are recognised when it is reasonable to expect that the grants will be received
and that all related conditions will be met, usually on submission of a valid claim or payment.
Grants of a revenue nature are credited to income so as to match them with the expenditure to which
they relate.

Tangible assets

Tangible assets are stated in the Balance Sheet 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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	At variable rates on reducing balance
Buildings	4% on a straight line basis
Office equipment	15% on reducing balance

Intangible assets

Intangible assets are stated at cost less accumulated amortisation and impairment losses.

Earthsong Seeds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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	20% on a straight line basis

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.

Debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items. An appropiate cost absoprtion model has been used.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Earthsong Seeds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 2 (2024 - 2).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
Transfers	8,320	8,320
At 31 March 2025	8,320	8,320
Amortisation
Transfers	4,992	4,992
Amortisation charge	1,664	1,664
At 31 March 2025	6,656	6,656
Carrying amount
At 31 March 2025	1,664	1,664

Earthsong Seeds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Stocks

	2025 £	2024 £
Other inventories	15,020	14,088

7

Debtors

	2025 £	2024 £
Trade debtors	1,258	944
Other debtors	936	847
	2,194	1,791

8

Creditors

Due within one year	Note	2025 £	2024 £
Trade creditors		-	738
Amounts due to related parties		403,583	318,483
Accruals		2,400	2,033
		405,983	321,254