REGISTERED NUMBER: 07421317 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

STOKE FRUIT FARM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Wilson

Mrs R A M Wilson

S R Wilson

Mrs A M Petley

SECRETARY:

Mrs R A M Wilson

REGISTERED OFFICE:

77 Havant Street

Haying Island

Hampshire

PO11 0PT

REGISTERED NUMBER:

07421317 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

383,759

361,793

Investments

5

250

250

384,009

362,043

CURRENT ASSETS

Stocks

19,179

12,944

Debtors

6

363,488

272,059

Cash at bank and in hand

379,121

376,888

761,788

661,891

CREDITORS

Amounts falling due within one year

7

222,191

201,649

NET CURRENT ASSETS

539,597

460,242

TOTAL ASSETS LESS CURRENT LIABILITIES

923,606

822,285

CREDITORS

Amounts falling due after more than one year

8

(14,593

)

-

PROVISIONS FOR LIABILITIES

(51,258

)

(56,827

)

NET ASSETS

857,755

765,458

CAPITAL AND RESERVES

Called up share capital

15,000

15,000

Share premium

84,502

84,502

Retained earnings

758,253

665,956

SHAREHOLDERS' FUNDS

857,755

765,458

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd December 2025 and were signed on its behalf by:

S R Wilson - Director

1.	STATUTORY INFORMATION

Stoke Fruit Farm 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.

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

-

not provided

Plant and machinery etc

-

20% 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 Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

178,729

593,527

772,256

Additions

-

73,225

73,225

At 31st March 2025

178,729

666,752

845,481

DEPRECIATION

At 1st April 2024

-

410,463

410,463

Charge for year

-

51,259

51,259

At 31st March 2025

-

461,722

461,722

NET BOOK VALUE

At 31st March 2025

178,729

205,030

383,759

At 31st March 2024

178,729

183,064

361,793

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

Plant and

machinery

etc

£

COST

At 1st April 2024

47,851

Additions

67,000

At 31st March 2025

114,851

DEPRECIATION

At 1st April 2024

29,038

Charge for year

18,635

At 31st March 2025

47,673

NET BOOK VALUE

At 31st March 2025

67,178

At 31st March 2024

18,813

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st April 2024

and 31st March 2025

250

NET BOOK VALUE

At 31st March 2025

250

At 31st March 2024

250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

4,814

Other debtors

363,488

267,245

363,488

272,059

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

24,940

6,780

Trade creditors

12,378

3,639

Taxation and social security

21,362

60,875

Other creditors

163,511

130,355

222,191

201,649

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

14,593

-