REGISTERED NUMBER: 04035343 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

PUMPKIN WHOLESALE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

DIRECTORS:

N Walsh

J Pumphrey

I D Demain

SECRETARY:

J Pumphrey

REGISTERED OFFICE:

Grove Farm

Milton Hill Road

Abingdon

Oxfordshire

OX14 4DP

REGISTERED NUMBER:

04035343 (England and Wales)

ACCOUNTANTS:

PJE Chartered Accountants

2 Oakfield Road

Clifton

Bristol

BS8 2AL

FIXED ASSETS

Tangible assets

4

28,367

30,151

CURRENT ASSETS

Stocks

140,000

110,000

Debtors

5

154,189

90,749

Cash at bank and in hand

37,753

68,033

331,942

268,782

CREDITORS

Amounts falling due within one year

6

305,990

231,428

NET CURRENT ASSETS

25,952

37,354

TOTAL ASSETS LESS CURRENT LIABILITIES

54,319

67,505

CREDITORS

Amounts falling due after more than one year

7

-

(11,785

)

PROVISIONS FOR LIABILITIES

(4,586

)

(5,032

)

NET ASSETS

49,733

50,688

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

49,633

50,588

SHAREHOLDERS' FUNDS

49,733

50,688

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 17 December 2025 and were signed on its behalf by:

J Pumphrey - Director

1.	STATUTORY INFORMATION

Pumpkin Wholesale 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% 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 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

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 18 (2024 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

618

17,337

17,926

2,578

38,459

Additions

-

-

-

2,036

2,036

At 30 April 2025

618

17,337

17,926

4,614

40,495

DEPRECIATION

At 1 May 2024

268

747

5,790

1,503

8,308

Charge for year

88

994

2,427

311

3,820

At 30 April 2025

356

1,741

8,217

1,814

12,128

NET BOOK VALUE

At 30 April 2025

262

15,596

9,709

2,800

28,367

At 30 April 2024

350

16,590

12,136

1,075

30,151

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

52,252

46,849

Other debtors

101,937

43,900

154,189

90,749

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

19,275

37,322

Trade creditors

214,677

97,924

Amounts owed to associates

14,827

5,763

Taxation and social security

10,139

19,649

Other creditors

47,072

70,770

305,990

231,428

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

-

11,785

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.4.25

30.4.24

£

£

Within one year

105,200

97,200

Between one and five years

466,000

266,000

In more than five years

195,600

68,800

766,800

432,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

1,000

Ordinary

£0.10

100

100

10.

RESERVES

Retained

earnings

£

At 1 May 2024

50,588

Profit for the year

23,045

Dividends

(24,000

)

At 30 April 2025

49,633

11.	RELATED PARTY DISCLOSURES

12.	ULTIMATE CONTROLLING PARTY

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pumpkin Wholesale Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Pumpkin Wholesale Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pumpkin Wholesale Limited and state those matters that we have agreed to state to the Board of Directors of Pumpkin Wholesale Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pumpkin Wholesale Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pumpkin Wholesale Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pumpkin Wholesale Limited. You consider that Pumpkin Wholesale Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pumpkin Wholesale Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

PJE Chartered Accountants

2 Oakfield Road

Clifton

Bristol

BS8 2AL

17 December 2025