REGISTERED NUMBER: 10168816 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HENLEY FOOD AND DRINK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs J L Chesters

Mr A W Chesters

REGISTERED OFFICE:

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

REGISTERED NUMBER:

10168816 (England and Wales)

ACCOUNTANTS:

Richardson Jones

Chartered Accountants

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

FIXED ASSETS

Tangible assets

4

372

529

CURRENT ASSETS

Debtors

5

35,805

62,971

Cash at bank

382,024

330,661

417,829

393,632

CREDITORS

Amounts falling due within one year

6

27,208

26,577

NET CURRENT ASSETS

390,621

367,055

TOTAL ASSETS LESS CURRENT LIABILITIES

390,993

367,584

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

390,893

367,484

SHAREHOLDERS' FUNDS

390,993

367,584

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 23 December 2025 and were signed on its behalf by:

Mr A W Chesters - Director

Mrs J L Chesters - Director

1.	STATUTORY INFORMATION

Henley Food And Drink Ltd 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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

25% on cost

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

195

1,578

835

2,608

DEPRECIATION

At 1 April 2024

195

1,049

835

2,079

Charge for year

-

157

-

157

At 31 March 2025

195

1,206

835

2,236

NET BOOK VALUE

At 31 March 2025

-

372

-

372

At 31 March 2024

-

529

-

529

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by participating interests

11,540

30,559

Other debtors

60

92

Directors' current accounts

17,153

31,910

Prepayments and accrued income

7,052

410

35,805

62,971

Included within debtors is an amount of £11,540 (2024 : £30,559) owed by Mercatum LLP, a company in which Henley Food and Drink Ltd has participating interest.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,645

-

Tax

16,736

16,652

VAT

7,546

8,648

Accrued expenses

1,281

1,277

27,208

26,577

7.

RESERVES

Retained

earnings

£

At 1 April 2024

367,484

Profit for the year

52,909

Dividends

(29,500

)

At 31 March 2025

390,893

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr A W Chesters

Balance outstanding at start of year

31,910

-

Amounts advanced

17,153

31,910

Amounts repaid

(31,910

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,153

31,910

The loan outstanding at 31.3.25 was repaid by 31.12.25.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A W Chesters.