Arbour Growers Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03322363 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Arbour Growers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Rees

M W Rees

C E Penman

R A Rees

G E Rees

C E Rees

REGISTERED OFFICE:

21 Gold Tops

Newport

Gwent

NP20 4PG

REGISTERED NUMBER:

03322363 (England and Wales)

ACCOUNTANTS:

Guilfoyle Sage LLP

21 Gold Tops

Newport

South Wales

NP20 4PG

FIXED ASSETS

Tangible assets

5

1,351,289

1,423,507

CURRENT ASSETS

Stocks

308,031

167,186

Debtors

6

1,408,455

39,699

Cash at bank

337,575

1,499,080

2,054,061

1,705,965

CREDITORS

Amounts falling due within one year

7

346,080

197,951

NET CURRENT ASSETS

1,707,981

1,508,014

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,059,270

2,931,521

PROVISIONS FOR LIABILITIES

131,906

142,035

NET ASSETS

2,927,364

2,789,486

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

2,927,264

2,789,386

SHAREHOLDERS' FUNDS

2,927,364

2,789,486

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

M W Rees - Director

C E Penman - Director

1.	STATUTORY INFORMATION

Arbour Growers Limited is a private company, limited by shares and is incorporated in England and Wales. The company's registered number is 03322363 and the address of its registered office is 21 Gold Tops, Newport, South Wales, NP20 4PG.

These financial statements are the company's separate financial statements, covering the year to 30 April 2025 and are presented in Sterling (£), the company's functional currency, rounded to the nearest pound.

The accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

2.	STATEMENT OF COMPLIANCE

The individual financial statements of Arbour Growers Limited have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Items of income are recognised in the financial statements, net of applicable VAT, when the risks and rewards of ownership have passed to the consumer.

Tangible fixed assets

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

Land and buildings

-

2% on cost and not provided

Plant and machinery etc

-

20% on cost, 15% on cost and 5% 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 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 May 2024

845,203

1,402,174

2,247,377

Additions

-

27,669

At 30 April 2025

845,203

1,429,843

2,275,046

DEPRECIATION

At 1 May 2024

13,781

810,089

823,870

Charge for year

635

99,252

99,887

At 30 April 2025

14,416

909,341

923,757

NET BOOK VALUE

At 30 April 2025

830,787

520,502

1,351,289

At 30 April 2024

831,422

592,085

1,423,507

The directors consider that there has not been a material change in value of freehold land and buildings since the date of purchase.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

-

3,865

Other debtors

1,408,455

35,834

1,408,455

39,699

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade creditors

314,929

154,354

Other creditors

31,151

43,597

346,080

197,951

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

70

Ordinary A

£1

70

30

Ordinary B

£1

30

100

9.	RELATED PARTY DISCLOSURES

The following are transactions and balances with those holding a participating interest:

The company hired poultry units at a cost of £34,000 (2024:£34,000) and purchased wheat and seeds at a cost of £35,836 (2024:£24,941) from a related party.

Also, the company incurred rental expenditure of £34,000 (2024:£34,000) on behalf of the individuals holding a participating interest.

At the year end, included in creditors is the sum of £2,769 (2024: £1,011) owed to key management personnel. Also, included in creditors is the sum of £1,379,558 (2024: £5,138) owed to entities under the common control of key management personnel.

There is no fixed repayment date on these loans and no interest has been charged.