The Produce Hall Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11312998

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		25,762		43,493

			25,762		43,493
CURRENT ASSETS
Stocks	5	7,341		10,072
Debtors	6	576,649		462,292
Cash at bank and in hand		15,476		10,989

		599,466		483,353
Creditors: Amounts Falling Due Within One Year	7	(825,675 )		(769,736 )

NET CURRENT ASSETS (LIABILITIES)			(226,209 )		(286,383 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(200,447 )		(242,890 )

NET LIABILITIES			(200,447 )		(242,890 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(200,448 )		(242,891 )

SHAREHOLDERS' FUNDS			(200,447)		(242,890)

Page 1

Page 2

The Produce Hall Company Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Steven Pilling

Director

28/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Produce Hall Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11312998 . The registered office is The Vicarage 31 Great King Street, Macclesfield, Cheshire, SK11 6PL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% per annum of cost
Fixtures & Fittings	25% per annum of cost
Computer Equipment	25% per annum of cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 3

Page 4

The Produce Hall Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	25	35

	26	36

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	251,557	107,584	35,475	394,616
Additions	-	1,492	-	1,492

As at 31 July 2025	251,557	109,076	35,475	396,108

Depreciation
As at 1 August 2024	245,904	82,325	22,894	351,123
Provided during the period	4,123	10,782	4,318	19,223

As at 31 July 2025	250,027	93,107	27,212	370,346

Net Book Value
As at 31 July 2025	1,530	15,969	8,263	25,762

As at 1 August 2024	5,653	25,259	12,581	43,493

Page 4

Page 5

The Produce Hall Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Stocks

	2025	2024
	£	£
Finished goods	7,341	10,072

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	240	22,327
Prepayments and accrued income	38,735	27,974
Other debtors	1	1
Amounts owed by group undertakings	251,048	24,591
Amounts owed by other participating interests	286,625	387,399

	576,649	462,292

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	128,433	127,139
VAT	197,773	254,365
Other creditors	6,718	454
Accruals and deferred income	410,705	387,571
Amounts owed to group undertakings	31,835	-
Amounts owed to other participating interests	50,211	207

	825,675	769,736

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Transactions

The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 "the Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transaction with wholly owned subsidiaries within the group.

10. Ultimate Controlling Party

The company's ultimate controlling party is Steven Pilling by virtue of his ownership of 100% of the issued share capital in the ultimate holding company.

Page 5