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Company Registration No. 08820467 (England and Wales)
Singleton Seeds Limited Unaudited accounts for the year ended 31 March 2025
Singleton Seeds Limited Unaudited accounts Contents
Page
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Singleton Seeds Limited Company Information for the year ended 31 March 2025
Director
Graham Singleton
Secretary
Janet Singleton
Company Number
08820467 (England and Wales)
Registered Office
33 Garstang Road Bowgreave Garstang Preston Lancashire PR3 1YD
Accountants
Walling Accountants Unit 1B Hallidays Farm Bilsborrow Preston PR3 0RU
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Singleton Seeds Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
61,173 
61,378 
Current assets
Debtors
18,847 
13,986 
Cash at bank and in hand
24,822 
97,408 
43,669 
111,394 
Creditors: amounts falling due within one year
(121,658)
(200,889)
Net current liabilities
(77,989)
(89,495)
Total assets less current liabilities
(16,816)
(28,117)
Provisions for liabilities
Deferred tax
(10,470)
(8,365)
Net liabilities
(27,286)
(36,482)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(27,386)
(36,582)
Shareholders' funds
(27,286)
(36,482)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 December 2025 and were signed on its behalf by
Graham Singleton Director Company Registration No. 08820467
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Singleton Seeds Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Singleton Seeds Limited is a private company, limited by shares, registered in England and Wales, registration number 08820467. The registered office is 33 Garstang Road, Bowgreave Garstang, Preston, Lancashire, PR3 1YD. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
33.3% on Cost
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Singleton Seeds Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
16,936 
54,613 
1,752 
1,918 
75,219 
Additions
16,358 
- 
- 
- 
16,358 
At 31 March 2025
33,294 
54,613 
1,752 
1,918 
91,577 
Depreciation
At 1 April 2024
5,012 
6,827 
444 
1,558 
13,841 
Charge for the year
3,929 
11,947 
327 
360 
16,563 
At 31 March 2025
8,941 
18,774 
771 
1,918 
30,404 
Net book value
At 31 March 2025
24,353 
35,839 
981 
- 
61,173 
At 31 March 2024
11,924 
47,786 
1,308 
360 
61,378 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,631 
- 
Trade debtors
17,216 
13,986 
18,847 
13,986 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
3,835 
VAT
- 
1,148 
Trade creditors
21,582 
34,014 
Other creditors
502 
61,854 
Loans from directors
99,574 
100,038 
121,658 
200,889 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Graham Singleton
Director's current account
71,274 
- 
- 
71,274 
71,274 
- 
- 
71,274 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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