IRIS Accounts Production v25.4.0.155 04492884 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04492884 2024-06-30 04492884 2025-06-30 04492884 2024-07-01 2025-06-30 04492884 2023-06-30 04492884 2023-07-01 2024-06-30 04492884 2024-06-30 04492884 ns15:EnglandWales 2024-07-01 2025-06-30 04492884 ns14:PoundSterling 2024-07-01 2025-06-30 04492884 ns10:Director1 2024-07-01 2025-06-30 04492884 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04492884 ns10:SmallEntities 2024-07-01 2025-06-30 04492884 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04492884 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 04492884 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04492884 ns10:FullAccounts 2024-07-01 2025-06-30 04492884 1 2024-07-01 2025-06-30 04492884 ns10:Director2 2024-07-01 2025-06-30 04492884 ns10:Director3 2024-07-01 2025-06-30 04492884 ns10:Director4 2024-07-01 2025-06-30 04492884 ns10:CompanySecretary1 2024-07-01 2025-06-30 04492884 ns10:RegisteredOffice 2024-07-01 2025-06-30 04492884 ns5:CurrentFinancialInstruments 2025-06-30 04492884 ns5:CurrentFinancialInstruments 2024-06-30 04492884 ns5:ShareCapital 2025-06-30 04492884 ns5:ShareCapital 2024-06-30 04492884 ns5:RevaluationReserve 2025-06-30 04492884 ns5:RevaluationReserve 2024-06-30 04492884 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 04492884 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 04492884 ns5:NetGoodwill 2024-07-01 2025-06-30 04492884 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-07-01 2025-06-30 04492884 ns5:PlantMachinery 2024-07-01 2025-06-30 04492884 ns5:FurnitureFittings 2024-07-01 2025-06-30 04492884 ns5:MotorVehicles 2024-07-01 2025-06-30 04492884 ns5:ComputerEquipment 2024-07-01 2025-06-30 04492884 ns5:NetGoodwill 2024-06-30 04492884 ns5:NetGoodwill 2025-06-30 04492884 ns5:NetGoodwill 2024-06-30 04492884 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-06-30 04492884 ns5:PlantMachinery 2024-06-30 04492884 ns5:FurnitureFittings 2024-06-30 04492884 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-06-30 04492884 ns5:PlantMachinery 2025-06-30 04492884 ns5:FurnitureFittings 2025-06-30 04492884 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-06-30 04492884 ns5:PlantMachinery 2024-06-30 04492884 ns5:FurnitureFittings 2024-06-30 04492884 ns5:MotorVehicles 2024-06-30 04492884 ns5:ComputerEquipment 2024-06-30 04492884 ns5:MotorVehicles 2025-06-30 04492884 ns5:ComputerEquipment 2025-06-30 04492884 ns5:MotorVehicles 2024-06-30 04492884 ns5:ComputerEquipment 2024-06-30 04492884 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 04492884 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 04492884 ns5:DeferredTaxation 2024-06-30 04492884 ns5:DeferredTaxation 2025-06-30 04492884 ns5:RevaluationReserve 2024-06-30 04492884 ns10:Director1 1 2024-06-30 04492884 ns10:Director1 1 2023-06-30 04492884 ns10:Director1 1 2024-07-01 2025-06-30 04492884 ns10:Director1 1 2023-07-01 2024-06-30 04492884 ns10:Director1 1 2025-06-30 04492884 ns10:Director1 1 2024-06-30 04492884 ns10:Director3 3 2024-06-30 04492884 ns10:Director3 3 2023-06-30 04492884 ns10:Director3 3 2024-07-01 2025-06-30 04492884 ns10:Director3 3 2023-07-01 2024-06-30 04492884 ns10:Director3 3 2025-06-30 04492884 ns10:Director3 3 2024-06-30 04492884 ns10:Director4 4 2024-06-30 04492884 ns10:Director4 4 2023-06-30 04492884 ns10:Director4 4 2024-07-01 2025-06-30 04492884 ns10:Director4 4 2023-07-01 2024-06-30 04492884 ns10:Director4 4 2025-06-30 04492884 ns10:Director4 4 2024-06-30

REGISTERED NUMBER: 04492884 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| PREMIER SEED SERVICES LTD |

| PREMIER SEED SERVICES LTD (Registered number: 04492884) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| PREMIER SEED SERVICES LTD |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | Mr J A Stollery

| Mrs N M Stollery

| Mr A J Stollery

| Ms J A Eaves

| SECRETARY: | Mr J A Stollery

| REGISTERED OFFICE: | 60 Low Street

| Benhall

| Saxmundham

| Suffolk

| IP17 1JE

| REGISTERED NUMBER: | 04492884 (England and Wales)

| ACCOUNTANTS: | Turner & Ellerby

| Chartered Certified Accountants

| 5 Church Street

| Framlingham

| Woodbridge

| Suffolk

| IP13 9BQ

| PREMIER SEED SERVICES LTD (Registered number: 04492884) |

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,312,069 |  | 1,292,832 |  |

1,312,069 |  | 1,292,832 |  |

CURRENT ASSETS

Stocks | 120,531 |  | 100,000 |  |

Debtors | 6 | 242,168 |  | 138,314 |  |

Cash at bank and in hand | 260,425 |  | 349,645 |  |

623,124 |  | 587,959 |  |

CREDITORS

Amounts falling due within one year | 7 | 17,690 |  | 35,365 |  |

NET CURRENT ASSETS | 605,434 |  | 552,594 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,917,503 |  | 1,845,426 |  |

PROVISIONS FOR LIABILITIES | 8 | 221,339 |  | 211,387 |  |

NET ASSETS | 1,696,164 |  | 1,634,039 |  |

CAPITAL AND RESERVES

Called up share capital | 5 |  | 5 |  |

Revaluation reserve | 9 | 382,043 |  | 382,043 |  |

Retained earnings | 1,314,116 |  | 1,251,991 |  |

SHAREHOLDERS' FUNDS | 1,696,164 |  | 1,634,039 |  |

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

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

| PREMIER SEED SERVICES LTD (Registered number: 04492884) |

Balance Sheet - continued

30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 March 2026 and were signed on its behalf by:

Mr J A Stollery - Director

| PREMIER SEED SERVICES LTD (Registered number: 04492884) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| PREMIER SEED SERVICES 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the business, is being amortised evenly over its estimated useful life of 10 years and is written off to the profit and loss account.

| 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 | - | At varying rates

| Plant and machinery | - | 10% on reducing balance

| Seed plant machinery | - | 4% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Office & computer equipment | - | Straight line over 4 years

| Revaluation of Seed Plant Machinery

| In the year ended 30 June 2019 the directors' revalued Seed Plant Machinery and have recognized this equipment as a separate asset class. Depreciation is provided to write off the equipment at 4%. The directors' review the value of Seed Plant Machinery for any impairment on an annual basis. Any impairment to the assets classes fair value will be adjusted against reserves.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 11 (2024 - 12 ) .

| PREMIER SEED SERVICES LTD (Registered number: 04492884) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 50,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 50,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Seed

| Land and |  | Plant and |  | plant

| buildings |  | machinery |  | machinery

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 589,255 |  | 227,916 |  | 729,784 |  |

| Additions | - |  | 29,291 |  | 77,038 |  |

| Disposals | - |  | - |  | - |  |

| At 30 June 2025 | 589,255 |  | 257,207 |  | 806,822 |  |

| DEPRECIATION

| At 1 July 2024 | 141,970 |  | 84,284 |  | 142,804 |  |

| Charge for year | 20,570 |  | 17,292 |  | 26,561 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 30 June 2025 | 162,540 |  | 101,576 |  | 169,365 |  |

| NET BOOK VALUE

| At 30 June 2025 | 426,715 |  | 155,631 |  | 637,457 |  |

| At 30 June 2024 | 447,285 |  | 143,632 |  | 586,980 |  |

| PREMIER SEED SERVICES LTD (Registered number: 04492884) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS - continued

| Office & |

| Motor |  | computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 208,988 |  | 16,825 |  | 1,772,768 |  |

| Additions | - |  | 4,937 |  | 111,266 |  |

| Disposals | (5,400 | ) | - |  | (5,400 | ) |

| At 30 June 2025 | 203,588 |  | 21,762 |  | 1,878,634 |  |

| DEPRECIATION

| At 1 July 2024 | 100,154 |  | 10,724 |  | 479,936 |  |

| Charge for year | 21,324 |  | 4,070 |  | 89,817 |  |

| Eliminated on disposal | (3,188 | ) | - |  | (3,188 | ) |

| At 30 June 2025 | 118,290 |  | 14,794 |  | 566,565 |  |

| NET BOOK VALUE

| At 30 June 2025 | 85,298 |  | 6,968 |  | 1,312,069 |  |

| At 30 June 2024 | 108,834 |  | 6,101 |  | 1,292,832 |  |

| Cost or valuation at 30 June 2025 is represented by:

| Seed

| Land and |  | Plant and |  | plant

| buildings |  | machinery |  | machinery

£ | £ | £ |

| Valuation in 2019 | - |  | - |  | 374,989 |  |

| Cost | 589,255 |  | 257,207 |  | 431,833 |  |

589,255 |  | 257,207 |  | 806,822 |  |

| Office & |

| Motor |  | computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Valuation in 2019 | - |  | - |  | 374,989 |  |

| Cost | 203,588 |  | 21,762 |  | 1,503,645 |  |

203,588 |  | 21,762 |  | 1,878,634 |  |

| PREMIER SEED SERVICES LTD (Registered number: 04492884) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS - continued

| If Seed Plant Machinery had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 236,511 |  | 236,511 |  |

| Aggregate depreciation | 96,669 |  | 96,669 |  |

| Seed Plant Machinery was valued on an open market value basis on 30 June 2019 by the director Mr J Stollery, this value is still considered representative of current open market values as at 30 June 2025.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 7,089 |  | 1,440 |  |

| Unbilled sales contracts | 188,000 |  | 65,000 |  |

| Directors' current accounts | 9,189 |  | 3,780 |  |

| VAT | 33,491 |  | 66,757 |  |

| Prepayments | 4,399 |  | 1,337 |  |

242,168 |  | 138,314 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 4,127 |  | 4,566 |  |

| Tax | 1,877 |  | 15,442 |  |

| Social security and other taxes | 5,472 |  | 6,793 |  |

| Other creditors | 2,804 |  | 2,954 |  |

| Accrued expenses | 3,410 |  | 5,610 |  |

17,690 |  | 35,365 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 221,339 |  | 211,387 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 211,387 |  |

| Movement in year | 9,952 |  |

| Balance at 30 June 2025 | 221,339 |  |

| PREMIER SEED SERVICES LTD (Registered number: 04492884) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 July 2024

| and 30 June 2025 | 382,043 |  |

10. | DIRECTORS LOAN ACCOUNTS

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

2025 | 2024 |

£ | £ |

| Mr J A Stollery

| Balance outstanding at start of year | (1,720 | ) | (1,598 | ) |

| Amounts advanced | 909 |  | (122 | ) |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (811 | ) | (1,720 | ) |

| Mr A J Stollery

| Balance outstanding at start of year | 5,500 |  | 5,500 |  |

| Amounts advanced | - |  | 5,500 |  |

| Amounts repaid | (5,500 | ) | (5,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 5,500 |  |

| Ms J A Eaves

| Balance outstanding at start of year | - |  | (150 | ) |

| Amounts advanced | 10,000 |  | 150 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 10,000 |  | - |  |