Company registration number 00284448 (England and Wales)
SUTTONS CONSUMER PRODUCTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
SUTTONS CONSUMER PRODUCTS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
SUTTONS CONSUMER PRODUCTS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
10,914,029
10,914,029
Net current assets
10,914,029
10,914,029
Capital and reserves
Called up share capital
4
30,000
30,000
Profit and loss reserves
10,884,029
10,884,029
Total equity
10,914,029
10,914,029

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 March 2026 and are signed on its behalf by:
Mr I Burgess
Director
Company registration number 00284448 (England and Wales)
SUTTONS CONSUMER PRODUCTS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 September 2023
30,000
10,884,029
10,914,029
Year ended 31 August 2024:
Profit and total comprehensive income
-
-
0
-
0
Balance at 31 August 2024
30,000
10,884,029
10,914,029
Year ended 31 August 2025:
Profit and total comprehensive income
-
-
0
-
0
Balance at 31 August 2025
30,000
10,884,029
10,914,029
SUTTONS CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Suttons Consumer Products Limited is a private company limited by shares incorporated in England and Wales. The registered office is Thompson & Morgan, Poplar Lane, Copdock, Ipswich, IP8 3BU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of T&M Topco Limited. These consolidated financial statements are available from its registered office, Thompson & Morgan Poplar Lane, Copdock, Ipswich, United Kingdom, IP8 3BU.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

SUTTONS CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2
Employees

The company had no employees during 2025 (2024: nil).

3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
10,914,029
10,914,029

Amounts owed by group undertakings are interest free and repayable on demand.

4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 25p each
120,000
120,000
30,000
30,000

All shares have equal voting rights. There are no restrictions on dividends and the repayment of capital.

5
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

SUTTONS CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
5
Audit report information
(Continued)
- 5 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Mr John Griffiths
Statutory Auditor:
UHY Hacker Young
Date of audit report:
19 March 2026
6
Financial commitments, guarantees and contingent liabilities

The Company has provided a debenture to HSBC UK Bank plc that secures the bank's borrowings over the Company's assets. At 31 August 2024 there were no borrowings (202 4: £nil).

7
Parent company

The immediate parent company of Suttons Consumer Products Limited is Sutton Seeds Limited, incorporated in the United Kingdom. The ultimate parent company is T&M Topco Limited. T&M Topco Limited is the parent undertaking of the smallest and largest group which includes the company for which group financial statements are prepared. Copies of the group financial statements of T&M Topco Limited are available from the registered office; Thompson & Morgan, Poplar Lane, Copdock, Ipswich, United Kingdom, IP8 3BU.

There is no ultimate controlling party.

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