Company registration number 06468345 (England and Wales)
COUNTRY HARVEST LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
COUNTRY HARVEST LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
COUNTRY HARVEST LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
2,044,254
2,044,254
Current assets
-
-
Creditors: amounts falling due within one year
4
(1,646,610)
(1,615,230)
Net current liabilities
(1,646,610)
(1,615,230)
Total assets less current liabilities
397,644
429,024
Creditors: amounts falling due after more than one year
5
(181,361)
(199,927)
Net assets
216,283
229,097
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
216,281
229,095
Total equity
216,283
229,097

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 1 May 2026 and are signed on its behalf by:
Mr M W Clark
Mrs G V Penn
Director
Director
Company registration number 06468345 (England and Wales)
COUNTRY HARVEST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Country Harvest Limited is a private company limited by shares incorporated in England and Wales. The registered office is New Road, Ingleton, Carnforth, LA6 3PE.

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.

The financial statements present information about the company as an individual undertaking and not its group. The company and its subsidiary undertakings comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
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.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

COUNTRY HARVEST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred taxation is provided at appropriate rates on all timing differences using the liability method only to the extent that, in the opinion of the directors there is a reasonable probability that a liability or asset will crystallise in the foreseeable future.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
3
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
2,044,254
2,044,254
4
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
16,764
15,674
Amounts owed to group undertakings
206,829
177,125
Other creditors
1,423,017
1,422,431
1,646,610
1,615,230
5
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
181,361
199,927

The bank loan and overdraft liability of £16,764 (2025: £15,674) disclosed under creditors falling due within one year and £181,361 (2025: £199,927) disclosed under creditors falling due after more than one year are secured by a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

COUNTRY HARVEST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
6
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

The following amounts were outstanding at the reporting end date:

2026
2025
Amounts due to related parties
£
£
Entities over which the entity has control, joint control or significant influence
206,829
177,125
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