REGISTERED NUMBER: NI632867 (Northern Ireland)

HARPHALL POULTRY LTD

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

James Davison

REGISTERED OFFICE:

49a Deerpark Road

Glenarm

Ballymena

BT44 0DW

REGISTERED NUMBER:

NI632867 (Northern Ireland)

ACCOUNTANTS:

Cooper Parry Advisory Limited

36-38 Northland Row

Dungannon

Co. Tyrone

BT71 6AP

NON-CURRENT ASSETS

Tangible assets

5

780,964

CURRENT ASSETS

Receivables: amounts falling due within one year

6

30,958

Cash at bank

26,472

57,430

PAYABLES

Amounts falling due within one year

7

(310,962

)

NET CURRENT LIABILITIES

(253,532

)

TOTAL ASSETS LESS CURRENT LIABILITIES

527,432

PAYABLES

Amounts falling due after more than one year

8

(239,110

)

NET ASSETS

288,322

CAPITAL AND RESERVES

Called up share capital

200

Revaluation reserve

9

53,000

Retained earnings

235,122

288,322

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 director acknowledges his 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 director and authorised for issue on 3 October 2025 and were signed by:

James Davison - Director

1.	STATUTORY INFORMATION

Harphall Poultry Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Revenue

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

Property, plant and equipment

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL.

5.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 April 2024

638,125

415,415

1,053,540

Additions

115,000

24,290

139,290

At 31 March 2025

753,125

439,705

1,192,830

DEPRECIATION

At 1 April 2024

130,353

231,524

361,877

Charge for year

22,102

27,887

49,989

At 31 March 2025

152,455

259,411

411,866

NET BOOK VALUE

At 31 March 2025

600,670

180,294

780,964

At 31 March 2024

507,772

183,891

691,663

6.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

22,410

Other debtors

8,548

30,958

7.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

132,896

Hire purchase contracts

9,119

Trade payables

69,578

Taxation and social security

15,340

Other payables

84,029

310,962

8.

PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR

£

Bank loans

228,959

Hire purchase contracts

10,151

239,110

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

53,000