SUSSEX HIGH WEALD DAIRY LTD


Directors	Mark Jolyon Hardy
	Sarah Jane Hardy


Registered Address	Tremains Farm Treemans Road
	Horsted Keynes
	Haywards Heath
	RH17 7EA


Registered Number	10141953 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		58,113		64,570
Tangible assets	4		254,980		235,117
			313,093		299,687
Current assets
Stocks	5	178,253		181,117
Debtors		191,861		169,698
Cash at bank and on hand		871,162		879,635
		1,241,276		1,230,450
Creditors amounts falling due within one year	6	(214,315)		(254,780)
Net current assets (liabilities)			1,026,961		975,670
Total assets less current liabilities			1,340,054		1,275,357
Creditors amounts falling due after one year	7		(333,778)		(389,231)
Provisions for liabilities	8		(21,023)		(12,874)
Net assets			985,253		873,252
Capital and reserves
Profit and loss account			985,253		873,252
Shareholders' funds			985,253		873,252

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 May 2026, and are signed on its behalf by:

Mark Jolyon Hardy
Director
Registered Company No. 10141953

SUSSEX HIGH WEALD DAIRY LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in Sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable from the sale of goods, net of discounts and value added taxes.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	17		17

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 September 24	150,000	150,000
At 31 August 25	150,000	150,000
Amortisation and impairment
At 01 September 24	85,430	85,430
Charge for year	6,457	6,457
At 31 August 25	91,887	91,887
Net book value
At 31 August 25	58,113	58,113
At 31 August 24	64,570	64,570

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 September 24	212,213	271,095	50,572	9,857	24,748	568,485
Additions	-	67,041	-	-	-	67,041
At 31 August 25	212,213	338,136	50,572	9,857	24,748	635,526
Depreciation and impairment
At 01 September 24	99,417	174,758	40,947	6,498	11,748	333,368
Charge for year	12,733	25,917	5,170	758	2,600	47,178
At 31 August 25	112,150	200,675	46,117	7,256	14,348	380,546
Net book value
At 31 August 25	100,063	137,461	4,455	2,601	10,400	254,980
At 31 August 24	112,796	96,337	9,625	3,359	13,000	235,117

5.	Stocks

	2025	2024
	£	£
Finished goods	178,253	181,117
Total	178,253	181,117

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	135,692	128,197
Taxation and social security	39,458	69,493
Other creditors	813	988
Accrued liabilities and deferred income	38,352	56,102
Total	214,315	254,780


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	10,323
Amounts owed to related parties	333,778	378,908
Total	333,778	389,231

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	21,023	12,874
Total	21,023	12,874