REGISTERED NUMBER: 05387411 (England and Wales)

BLACKER HALL FARM SHOP LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E J Garthwaite

J S Garthwaite

Mrs A M Garthwaite

SECRETARY:

Mrs A M Garthwaite

REGISTERED OFFICE:

Branch Road

Calder Grove

WAKEFIELD

West Yorkshire

WF4 3DN

REGISTERED NUMBER:

05387411 (England and Wales)

ACCOUNTANTS:

HAIGH HUDSON

Chartered Certified Accountants

New Connexion House

2 Marsh Lane

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8AE

FIXED ASSETS

Intangible assets

4

-

7,500

Tangible assets

5

1,681,627

1,620,374

1,681,627

1,627,874

CURRENT ASSETS

Stocks

208,763

147,075

Debtors

6

84,917

587,000

Cash at bank and in hand

233,247

206,103

526,927

940,178

CREDITORS

Amounts falling due within one year

7

499,700

944,321

NET CURRENT ASSETS/(LIABILITIES)

27,227

(4,143

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,708,854

1,623,731

CREDITORS

Amounts falling due after more than one year

8

(22,770

)

(53,718

)

PROVISIONS FOR LIABILITIES

(157,193

)

(139,250

)

NET ASSETS

1,528,891

1,430,763

CAPITAL AND RESERVES

Called up share capital

600

600

Retained earnings

1,528,291

1,430,163

SHAREHOLDERS' FUNDS

1,528,891

1,430,763

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 30 June 2025 and were signed on its behalf by:

E J Garthwaite - Director

1.	STATUTORY INFORMATION

Blacker Hall Farm Shop 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

4% on cost

Plant and Machinery

-

25% on cost

Motor Vehicles

-

25% on reducing balance

Computer Equipment

-

33% on cost

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.

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 140 (2024 - 130 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

150,000

AMORTISATION

At 1 April 2024

142,500

Charge for year

7,500

At 31 March 2025

150,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

7,500

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

Machinery

Vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

1,621,571

2,632,285

94,065

235,311

4,583,232

Additions

-

283,369

18,500

2,414

304,283

At 31 March 2025

1,621,571

2,915,654

112,565

237,725

4,887,515

DEPRECIATION

At 1 April 2024

652,610

2,021,957

54,540

233,751

2,962,858

Charge for year

38,759

188,230

14,505

1,536

243,030

At 31 March 2025

691,369

2,210,187

69,045

235,287

3,205,888

NET BOOK VALUE

At 31 March 2025

930,202

705,467

43,520

2,438

1,681,627

At 31 March 2024

968,961

610,328

39,525

1,560

1,620,374

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

62,210

8,997

Other debtors

22,707

578,003

84,917

587,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

36,668

362,002

Hire purchase contracts

43,133

44,026

Trade creditors

324,254

342,953

Taxation and social security

95,645

119,858

Other creditors

-

75,482

499,700

944,321

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

22,770

53,718