IRIS Accounts Production v25.4.12.37 05031058 Board of Directors Board of Directors Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false A 1.00000 B 1.00000 C 1.00000 D 1.00000 4166 4166 4166 4166 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05031058 2024-09-30 05031058 2025-09-30 05031058 2024-10-01 2025-09-30 05031058 2023-09-30 05031058 2023-10-01 2024-09-30 05031058 2024-09-30 05031058 ns15:EnglandWales 2024-10-01 2025-09-30 05031058 ns14:PoundSterling 2024-10-01 2025-09-30 05031058 ns10:Director1 2024-10-01 2025-09-30 05031058 ns10:Director2 2024-10-01 2025-09-30 05031058 ns10:Director3 2024-10-01 2025-09-30 05031058 ns10:Director4 2024-10-01 2025-09-30 05031058 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05031058 ns10:SmallEntities 2024-10-01 2025-09-30 05031058 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05031058 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 05031058 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05031058 ns10:FullAccounts 2024-10-01 2025-09-30 05031058 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 05031058 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 05031058 ns10:OrdinaryShareClass4 2024-10-01 2025-09-30 05031058 ns10:OrdinaryShareClass5 2024-10-01 2025-09-30 05031058 42 ns10:Director2 2024-09-30 05031058 42 ns10:Director2 2023-10-01 2024-09-30 05031058 42 ns10:Director2 2024-10-01 2025-09-30 05031058 42 ns10:Director2 2024-09-30 05031058 ns10:CompanySecretary1 2024-10-01 2025-09-30 05031058 ns10:RegisteredOffice 2024-10-01 2025-09-30 05031058 ns5:CurrentFinancialInstruments 2025-09-30 05031058 ns5:CurrentFinancialInstruments 2024-09-30 05031058 ns5:Non-currentFinancialInstruments 2025-09-30 05031058 ns5:Non-currentFinancialInstruments 2024-09-30 05031058 ns5:ShareCapital 2025-09-30 05031058 ns5:ShareCapital 2024-09-30 05031058 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 05031058 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 05031058 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 05031058 ns5:PlantMachinery 2024-10-01 2025-09-30 05031058 ns5:FurnitureFittings 2024-10-01 2025-09-30 05031058 ns5:MotorVehicles 2024-10-01 2025-09-30 05031058 ns5:ComputerEquipment 2024-10-01 2025-09-30 05031058 ns5:PlantMachinery 2024-09-30 05031058 ns5:PlantMachinery 2025-09-30 05031058 ns5:PlantMachinery 2024-09-30 05031058 ns5:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 05031058 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 05031058 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 05031058 ns5:Secured 2025-09-30 05031058 ns5:Secured 2024-09-30 05031058 ns10:OrdinaryShareClass2 2025-09-30 05031058 ns10:OrdinaryShareClass3 2025-09-30 05031058 ns10:OrdinaryShareClass4 2025-09-30 05031058 ns10:OrdinaryShareClass5 2025-09-30 05031058 ns10:Director1 1 2024-09-30 05031058 ns10:Director1 1 2023-09-30 05031058 ns10:Director1 1 2024-10-01 2025-09-30 05031058 ns10:Director1 1 2023-10-01 2024-09-30 05031058 ns10:Director1 1 2025-09-30 05031058 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: 05031058 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CHERRYS COUNTRY HARDWARE LIMITED

CHERRYS COUNTRY HARDWARE LIMITED (REGISTERED NUMBER: 05031058) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CHERRYS COUNTRY HARDWARE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | P A Cherry

| A A Cherry

| C C Cherry

| E J Cherry

| SECRETARY: | A A Cherry

| REGISTERED OFFICE: | Main Street

| North Frodingham

| Driffield

| East Yorkshire

| YO25 8JU

| REGISTERED NUMBER: | 05031058 (England and Wales)

| ACCOUNTANTS: | Lloyd Dowson Limited

| Medina House

| 2 Station Avenue

| Bridlington

| East Yorkshire

| YO16 4LZ

CHERRYS COUNTRY HARDWARE LIMITED (REGISTERED NUMBER: 05031058) |

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 291,302 |  | 301,487 |  |

CURRENT ASSETS

Stocks | 553,809 |  | 499,618 |  |

Debtors | 5 | 163,496 |  | 217,157 |  |

Cash at bank and in hand | 49,291 |  | 30,492 |  |

766,596 |  | 747,267 |  |

CREDITORS

Amounts falling due within one year | 6 | 686,358 |  | 675,749 |  |

NET CURRENT ASSETS | 80,238 |  | 71,518 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 371,540 |  | 373,005 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (88,938 | ) | (133,866 | ) |

PROVISIONS FOR LIABILITIES | (66,020 | ) | (64,469 | ) |

NET ASSETS | 216,582 |  | 174,670 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100,100 |  | 100,100 |  |

Retained earnings | 116,482 |  | 74,570 |  |

SHAREHOLDERS' FUNDS | 216,582 |  | 174,670 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

CHERRYS COUNTRY HARDWARE LIMITED (REGISTERED NUMBER: 05031058) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 by the Board of Directors and authorised for issue on 27 February 2026 and were signed on its behalf by:

A A Cherry - Director | P A Cherry - Director

C C Cherry - Director | E J Cherry - Director

CHERRYS COUNTRY HARDWARE LIMITED (REGISTERED NUMBER: 05031058) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Cherrys Country Hardware 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 represents sales of machinery, fuel and farm equipment, and is recognised on the supply of goods.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 5% on reducing balance

| Hire equipment | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 15% 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 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.

CHERRYS COUNTRY HARDWARE LIMITED (REGISTERED NUMBER: 05031058) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to statement of income and retained earnings on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company has implemented an auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2024 - 15 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 823,406 |  |

| Additions | 46,255 |  |

| At 30 September 2025 | 869,661 |  |

| DEPRECIATION

| At 1 October 2024 | 521,919 |  |

| Charge for year | 56,440 |  |

| At 30 September 2025 | 578,359 |  |

| NET BOOK VALUE

| At 30 September 2025 | 291,302 |  |

| At 30 September 2024 | 301,487 |  |

| The net book value of tangible fixed assets includes £120,977 (2024 - £121,906) in respect of assets held under hire purchase contracts.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 144,936 |  | 192,758 |  |

| Other debtors | 18,560 |  | 24,399 |  |

163,496 |  | 217,157 |  |

CHERRYS COUNTRY HARDWARE LIMITED (REGISTERED NUMBER: 05031058) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 197,261 |  | 258,409 |  |

| Hire purchase contracts | 46,144 |  | 40,169 |  |

| Trade creditors | 307,179 |  | 342,533 |  |

| Taxation and social security | 92,162 |  | 18,775 |  |

| Other creditors | 43,612 |  | 15,863 |  |

686,358 |  | 675,749 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | - |  | 12,199 |  |

| Hire purchase contracts | 53,993 |  | 77,859 |  |

| Other creditors | 34,945 |  | 43,808 |  |

88,938 |  | 133,866 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank overdrafts | 186,188 |  | 236,791 |  |

| Bank loans | 11,073 |  | 33,817 |  |

| Hire purchase contracts | 100,137 |  | 118,028 |  |

297,398 |  | 388,636 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 30,030 | A | £1 | 30,030 |  | 30,030 |  |

| 30,030 | B | £1 | 30,030 |  | 30,030 |  |

| 20,020 | C | £1 | 20,020 |  | 20,020 |  |

| 20,020 | D | £1 | 20,020 |  | 20,020 |  |

100,100 |  | 100,100 |  |

CHERRYS COUNTRY HARDWARE LIMITED (REGISTERED NUMBER: 05031058) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| A A Cherry and P A Cherry

| Balance outstanding at start of year | 4,166 |  | - |  |

| Amounts advanced | - |  | 4,166 |  |

| Amounts repaid | (4,166 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 4,166 |  |