Herbert & Son (Farmers) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00612993 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025

FOR

HERBERT & SON (FARMERS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J J Ward

T R Ward

REGISTERED OFFICE:

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

REGISTERED NUMBER:

00612993 (England and Wales)

ACCOUNTANTS:

Wheelers

Chartered Accountants & Tax Consultants

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

CURRENT ASSETS

Stocks

-

63,873

Debtors

4

280,172

159,372

Cash at bank

551

7,107

280,723

230,352

CREDITORS

Amounts falling due within one year

5

14,638

31,362

NET CURRENT ASSETS

266,085

198,990

TOTAL ASSETS LESS CURRENT
LIABILITIES

266,085

198,990

CAPITAL AND RESERVES

Called up share capital

1,834

Capital redemption reserve

3,666

Retained earnings

260,585

193,490

266,085

198,990

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

J J Ward - Director

1.	STATUTORY INFORMATION

Herbert & Son (Farmers) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The directors believe that the company is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

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

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

29.9.24

£

Trade debtors

-

2,459

Amounts owed by group undertakings

429

-

Other debtors

271,500

139,343

VAT

499

257

Deferred tax asset

7,500

Prepayments and accrued income

244

9,813

280,172

159,372

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.9.25

29.9.24

£

Trade creditors

-

6,905

Corporation tax payable

71

Other creditors

145

Directors' current accounts

433

533

Accruals and deferred income

13,989

23,708

14,638

31,362