REGISTERED NUMBER: 07084268 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BLACKDOWN GROWERS MARKETING LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S N Cox

D P Cox

R N Cox

D Cox

R Cox

S Calder

REGISTERED OFFICE:

North Fosse Farm

The Fosse Way

Leamington Spa

Warwickshire

CV31 1XQ

REGISTERED NUMBER:

07084268 (England and Wales)

BANKERS:

HSBC

PO Box 88

The Parade

Leamington Spa

Warwickshire

CV32 4BU

FIXED ASSETS

Tangible assets

4

339,565

271,527

Investments

5

150

102

339,715

271,629

CURRENT ASSETS

Debtors

1,777,122

1,684,921

Cash at bank

207,406

390,697

1,984,528

2,075,618

CREDITORS

Amounts falling due within one year

983,280

1,118,913

NET CURRENT ASSETS

1,001,248

956,705

TOTAL ASSETS LESS CURRENT LIABILITIES

1,340,963

1,228,334

CREDITORS

Amounts falling due after more than one year

(35,689

)

(21,240

)

PROVISIONS FOR LIABILITIES

(3,513

)

(4,684

)

NET ASSETS

1,301,761

1,202,410

CAPITAL AND RESERVES

Called up share capital

195

195

Capital redemption reserve

5

5

Retained earnings

1,301,561

1,202,210

SHAREHOLDERS' FUNDS

1,301,761

1,202,410

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 15 December 2025 and were signed on its behalf by:

S Calder - Director

1.	STATUTORY INFORMATION

Blackdown Growers Marketing 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.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period.

Turnover

Turnover comprises the value of sales (excluding value added tax) of goods provided in the normal course of the business.

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.

Freehold land

-

not provided

Plant & machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2023 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

355,250

Additions

85,138

At 31 December 2024

440,388

DEPRECIATION

At 1 January 2024

83,723

Charge for year

17,100

At 31 December 2024

100,823

NET BOOK VALUE

At 31 December 2024

339,565

At 31 December 2023

271,527

Fixed assets, included in the above, which are held under finance leases are as follows:

Totals

£

COST

Additions

85,138

At 31 December 2024

85,138

DEPRECIATION

Charge for year

12,416

At 31 December 2024

12,416

NET BOOK VALUE

At 31 December 2024

72,722

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2024

102

Additions

48

At 31 December 2024

150

NET BOOK VALUE

At 31 December 2024

150

At 31 December 2023

102

6.	PENSION COMMITMENTS

Pension commitments outstanding at the balance sheet date totalled £237 (2023 - £nil).

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

D P Cox

Balance outstanding at start of year

17,860

-

Amounts advanced

-

17,860

Amounts repaid

(17,860

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

17,860

R N Cox

Balance outstanding at start of year

13,842

-

Amounts advanced

-

13,842

Amounts repaid

(13,842

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

13,842

D Cox

Balance outstanding at start of year

18,792

-

Amounts advanced

-

18,792

Amounts repaid

(18,792

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

18,792