REGISTERED NUMBER: 03413876 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Seven Oaks Salads Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Jackson

REGISTERED OFFICE:

222 Moss Lane

Hesketh Bank

Preston

Lancashire

PR4 6AE

REGISTERED NUMBER:

03413876 (England and Wales)

ACCOUNTANTS:

Kirkwood Wilson Limited

2a Swordfish Business Park

Swordfish Close

Higgins Lane

Burscough

Lancashire

L40 8JW

FIXED ASSETS

Tangible assets

4

1,942,761

1,880,382

CURRENT ASSETS

Stocks

110,590

110,113

Debtors

5

536,472

350,044

Cash at bank

189

189

647,251

460,346

CREDITORS

Amounts falling due within one year

6

853,817

593,910

NET CURRENT LIABILITIES

(206,566

)

(133,564

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,736,195

1,746,818

CREDITORS

Amounts falling due after more than one year

7

274,261

369,165

NET ASSETS

1,461,934

1,377,653

CAPITAL AND RESERVES

Called up share capital

8

102

102

Revaluation reserve

9

764,331

785,767

Retained earnings

697,501

591,784

SHAREHOLDERS' FUNDS

1,461,934

1,377,653

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 11 December 2025 and were signed by:

J Jackson - Director

1.	STATUTORY INFORMATION

Seven Oaks Salads Limited is a private company, limited by shares , 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

15% on reducing balance

Stocks

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

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

907,768

1,451,172

2,358,940

Additions

2,560

164,366

166,926

At 31 March 2025

910,328

1,615,538

2,525,866

DEPRECIATION

At 1 April 2024

584

477,974

478,558

Charge for year

6,891

97,656

104,547

At 31 March 2025

7,475

575,630

583,105

NET BOOK VALUE

At 31 March 2025

902,853

1,039,908

1,942,761

At 31 March 2024

907,184

973,198

1,880,382

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

910,328

1,615,538

2,525,866

If Freehold Property had not been revalued it would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

14,400

14,400

Freehold Property was valued on an open market basis on 31 March 2006 by the directors .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

46,250

DEPRECIATION

At 1 April 2024

23,093

Charge for year

5,789

At 31 March 2025

28,882

NET BOOK VALUE

At 31 March 2025

17,368

At 31 March 2024

23,157

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

284,058

203,130

Other debtors

252,414

146,914

536,472

350,044

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

243,239

301,363

Hire purchase contracts

19,437

8,597

Trade creditors

403,170

171,587

Taxation and social security

106,558

82,279

Other creditors

81,413

30,084

853,817

593,910

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

247,040

357,155

Hire purchase contracts

27,221

12,010

274,261

369,165

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary A

£1

100

100

1

Ordinary C

£1

1

1

1

Ordinary D

£1

1

1

102

102

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

785,767

Greenhouse revaluation

(21,436

)

At 31 March 2025

764,331