REGISTERED NUMBER: 00437769 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

FOR

W.H.D. SEED GROWERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R F Monk

R D Dines

M G Robinson

R S McLeod

P G Gale

SECRETARY:

R F Monk

REGISTERED OFFICE:

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

REGISTERED NUMBER:

00437769 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Investments

4

74,114

71,111

CURRENT ASSETS

Cash at bank

16,858

26,754

CREDITORS

Amounts falling due within one year

5

1,380

1,380

NET CURRENT ASSETS

15,478

25,374

TOTAL ASSETS LESS CURRENT LIABILITIES

89,592

96,485

PROVISIONS FOR LIABILITIES

12,373

15,438

NET ASSETS

77,219

81,047

RESERVES

Income and expenditure account

77,219

81,047

77,219

81,047

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 surplus or deficit 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 11th December 2025 and were signed on its behalf by:

R F Monk - Director

1.	STATUTORY INFORMATION

W.H.D. Seed Growers Limited is a private company, limited by guarantee , 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 as modified by the revaluation of certain assets.

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 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.

Investments

Fixed asset investments are measured at fair value through income and expenditure. The fair value was determined by reference to the net asset value price at the relevant year end date.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st July 2024

71,111

Revaluations

3,003

At 30th June 2025

74,114

NET BOOK VALUE

At 30th June 2025

74,114

At 30th June 2024

71,111

Cost or valuation at 30th June 2025 is represented by:

Other

investments

£

Valuation in 2016

50,262

Valuation in 2017

17,334

Valuation in 2018

5,540

Valuation in 2019

(6,929

)

Valuation in 2020

(11,855

)

Valuation in 2021

20,242

Valuation in 2022

(5,216

)

Valuation in 2023

(16,817

)

Valuation in 2024

13,580

Valuation in 2025

3,003

Cost

4,970

74,114

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

1,380

1,380

6.	COMPANY STATUS

W H D Seed Growers Limited is a company limited by guarantee. In the event of the company being wound up each member is liable to contribute an amount not exceeding £1.