REGISTERED NUMBER: 07182999 (England and Wales)

HOCKERWOOD EGGS LIMITED

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

to

5

DIRECTORS:

I P Lynn

E M Lynn

REGISTERED OFFICE:

Hockerwood Park

Hockerwood Lane

Southwell

Nottinghamshire

NG25 0PZ

REGISTERED NUMBER:

07182999 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

14 London Road

Newark

Nottinghamshire

NG24 1TW

FIXED ASSETS

Property, plant and equipment

4

785,499

805,615

CURRENT ASSETS

Inventories

155,631

84,185

Debtors

5

53,351

80,211

Cash at bank

499,783

476,116

708,765

640,512

CREDITORS

Amounts falling due within one year

6

488,677

425,810

NET CURRENT ASSETS

220,088

214,702

TOTAL ASSETS LESS CURRENT LIABILITIES

1,005,587

1,020,317

CREDITORS

Amounts falling due after more than one year

7

(154,251

)

(223,081

)

PROVISIONS FOR LIABILITIES

(122,587

)

(129,520

)

NET ASSETS

728,749

667,716

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

728,649

667,616

SHAREHOLDERS' FUNDS

728,749

667,716

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

I P Lynn - Director

1.	STATUTORY INFORMATION

Hockerwood Eggs 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.

Revenue

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

Revenue comprises sales of produce. Revenue is recognised when the significant risks and rewards have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and that the costs incurred, or to be incurred, in respect of the transaction can be measured reliably.

Property, plant and equipment

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

Land and buildings

-

5% on cost and 3% on cost

Plant and machinery etc

-

10% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Inventories

Inventories 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 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.

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 5 (2024 - 4 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

357,323

1,288,433

1,645,756

Additions

28,246

23,907

52,153

At 31 March 2025

385,569

1,312,340

1,697,909

DEPRECIATION

At 1 April 2024

107,560

732,581

840,141

Charge for year

14,293

57,976

72,269

At 31 March 2025

121,853

790,557

912,410

NET BOOK VALUE

At 31 March 2025

263,716

521,783

785,499

At 31 March 2024

249,763

555,852

805,615

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

36,765

36,765

Other debtors

16,586

43,446

53,351

80,211

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

72,872

40,237

Hire purchase contracts

8,500

-

Trade creditors

49,452

35,176

Taxation and social security

73,334

69,398

Other creditors

284,519

280,999

488,677

425,810

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

137,151

182,181

Hire purchase contracts

17,100

40,900

154,251

223,081

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years

-

48,727

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

179,782

222,418

Hire purchase contracts

25,600

40,900

205,382

263,318

The bank loans are secured by fixed charges over the company's fixed assets.

Hire purchase agreements are secured by a fixed charge over the relevant asset.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100