Hill Top Farm Shop and Cafe Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13738711 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Hill Top Farm Shop and Cafe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J B Rule

REGISTERED OFFICE:

Hill Top Farm Shop and Cafe

St Bartholomews Way

Welby

Melton Mowbray

Leicestershire

LE14 3JP

REGISTERED NUMBER:

13738711 (England and Wales)

ACCOUNTANTS:

SRB Associates (Leicestershire) Limited

Pera Business Park

Nottingham Road

Melton Mowbray

Leicestershire

LE13 0PB

FIXED ASSETS

Tangible assets

4

35,873

22,000

CURRENT ASSETS

Stocks

5

21,359

15,000

Debtors

6

17,125

9,546

Cash at bank and in hand

167,349

104,250

205,833

128,796

CREDITORS

Amounts falling due within one year

7

119,819

150,786

NET CURRENT ASSETS/(LIABILITIES)

86,014

(21,990

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

121,887

10

PROVISIONS FOR LIABILITIES

8

7,074

-

NET ASSETS

114,813

10

CAPITAL AND RESERVES

Called up share capital

9

10

Retained earnings

114,803

-

SHAREHOLDERS' FUNDS

114,813

10

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6 January 2026 and were signed by:

J B Rule - Director

1.	STATUTORY INFORMATION

Hill Top Farm Shop and Cafe 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net sales of goods, excluding value added tax.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Plant & Equipment - 20% Reducing Balance Basis

Fixtures & Fixtures - 20% Reducing Balance Basis

Motor Vehicles - 25% Reducing Balance Basis

Computer equipment 33.33% Sraight Line Basis

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 36 (2024 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 September 2024

22,000

-

22,000

Additions

10,324

7,101

4,000

2,000

23,425

At 31 August 2025

32,324

7,101

4,000

2,000

45,425

DEPRECIATION

Charge for year

6,465

1,420

1,000

667

9,552

At 31 August 2025

6,465

1,420

1,000

667

9,552

NET BOOK VALUE

At 31 August 2025

25,859

5,681

3,000

1,333

35,873

At 31 August 2024

22,000

-

22,000

5.

STOCKS

31.8.25

31.8.24

£

Stocks

21,359

15,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

17,125

-

Other debtors

-

9,546

17,125

9,546

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade creditors

38,348

51,703

Taxation and social security

58,225

96,403

Other creditors

23,246

2,680

119,819

150,786

8.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

Deferred tax

7,074

-

Deferred

tax

£

Charge to Income Statement during year

7,074

Balance at 31 August 2025

7,074

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

10

Ordinary £1

1

10

10.	RELATED PARTY DISCLOSURES

Included in other creditors is an amount of £22,791 (2024: £Nil) due to Mr J B Rule. The amount due to the director is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J B Rule, the director of the company who owns 100% of the issued share capital.