REGISTERED NUMBER: 04908580 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

H V WRIGHT & SON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A V Wright

Mrs J Wright

M Wright

H S Wright

SECRETARY:

Mrs J Wright

REGISTERED OFFICE:

Yew Tree Farm

Haughton

Tarporley

Cheshire

CW6 9RJ

REGISTERED NUMBER:

04908580 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,815,725

3,486,445

3,815,725

3,486,445

CURRENT ASSETS

Stocks

826,275

1,003,261

Debtors

6

648,217

585,419

1,474,492

1,588,680

CREDITORS

Amounts falling due within one year

7

2,958,746

2,993,939

NET CURRENT LIABILITIES

(1,484,254

)

(1,405,259

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,331,471

2,081,186

CREDITORS

Amounts falling due after more than one year

8

(874,917

)

(1,021,996

)

PROVISIONS FOR LIABILITIES

(408,409

)

(368,957

)

NET ASSETS

1,048,145

690,233

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,048,045

690,133

1,048,145

690,233

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

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

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 10th February 2026 and were signed on its behalf by:

A V Wright - Director

1.	STATUTORY INFORMATION

H V Wright & Son 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Entitlements are being amortised evenly over their estimated useful life of four years.

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.

Plant and machinery etc

-

15% on reducing balance and in accordance with the property

STOCKS

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

FINANCIAL INSTRUMENTS

FINANCIAL ASSETS

Trade, group and other debtors

Trade, group and other debtors (including accrued income) which are receivable within one year and which do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses.

A provision for impairment of trade debtors is established where there is objective evidence that the amounts due will not be collected according to the original terms of the contract. Impairment losses are recognised in profit or loss for the excess of the carrying value of the trade debtor over the present value of the future cash flows discounted using the original effective interest rate. Subsequent reversals of an impairment loss that objectively relate to an event occurring after the impairment loss was recognised, are recognised immediately in profit or loss.

FINANCIAL LIABILITIES

Trade, group and other creditors

Trade, group and other creditors (including accruals) payable within one year that do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being transaction price less any amounts settled.

Derecognition of financial assets and liabilities

A financial asset is only derecognised when the contractual rights to cash flows expire or are settled, or substantially all the risks and rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. A financial liability (or part thereof) is derecognised when the obligation specified in the contract is discharged, cancelled or expires.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st October 2024

and 30th September 2025

26,584

AMORTISATION

At 1st October 2024

and 30th September 2025

26,584

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

5,618,724

Additions

937,634

Disposals

(345,735

)

At 30th September 2025

6,210,623

DEPRECIATION

At 1st October 2024

2,132,279

Charge for year

379,327

Eliminated on disposal

(116,708

)

At 30th September 2025

2,394,898

NET BOOK VALUE

At 30th September 2025

3,815,725

At 30th September 2024

3,486,445

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st October 2024

1,580,847

Additions

436,070

Disposals

(156,700

)

Transfer to ownership

(125,000

)

At 30th September 2025

1,735,217

DEPRECIATION

At 1st October 2024

502,735

Charge for year

201,310

Eliminated on disposal

(49,840

)

Transfer to ownership

(59,749

)

At 30th September 2025

594,456

NET BOOK VALUE

At 30th September 2025

1,140,761

At 30th September 2024

1,078,112

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

619,431

514,095

Other debtors

28,786

71,324

648,217

585,419

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

886,722

863,628

Hire purchase contracts

295,138

307,587

Trade creditors

1,110,856

1,098,222

Taxation and social security

81,708

16,152

Other creditors

584,322

708,350

2,958,746

2,993,939

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

379,123

447,079

Hire purchase contracts

495,794

574,917

874,917

1,021,996

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

113,903

142,530

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

454,615

530,940

The loans are secured by a fixed charge over the land and property owned by the directors.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.9.25

30.9.24

£

£

A V Wright

Balance outstanding at start of year

(49,416

)

(78,306

)

Amounts advanced

79,727

122,060

Amounts repaid

(57,604

)

(93,170

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(27,293

)

(49,416

)

Mrs J Wright

Balance outstanding at start of year

(78,420

)

(105,046

)

Amounts advanced

78,016

121,004

Amounts repaid

(57,604

)

(94,378

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(58,008

)

(78,420

)

M Wright

Balance outstanding at start of year

(258,283

)

(291,217

)

Amounts advanced

100,051

127,290

Amounts repaid

(59,728

)

(94,356

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(217,960

)

(258,283

)

H S Wright

Balance outstanding at start of year

(293,504

)

(316,945

)

Amounts advanced

67,916

105,797

Amounts repaid

(47,728

)

(82,356

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(273,316

)

(293,504

)

11.	RELATED PARTY DISCLOSURES

Transactions with related parties

During the year, a rent paid for agricultural land of £152,840 (2024: £305,680) was paid to the partnership of H V Wright and Son.

During the year, produce was purchased from the partnership totalling £250,000 (2024: £Nil).

All of the directors are also partners in the partnership H V Wright and Son.