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Registered number: 07259366
Halzephron Herb Farm Limited
ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
Prepared By:
Staffer Mayled & Co Ltd
46-48
Station Road
Cardiff
CF14 5LU
Halzephron Herb Farm Limited
ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
DIRECTORS
Silke Anni Roskilly
Toby Roskilly
SECRETARY
Silke Anni Roskilly
REGISTERED OFFICE
46-48 Staton Road
Llanishen
Cardiff
CF14 5LU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07259366
ACCOUNTANTS
Staffer Mayled & Co Ltd
46-48
Station Road
Cardiff
CF14 5LU
Halzephron Herb Farm Limited
ACCOUNTS
FOR THEYEARENDED31/08/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Halzephron Herb Farm Limited
BALANCE SHEET AT 31/08/2025
20252024
Notes££
FIXED ASSETS
Tangible assets318,367645
CURRENT ASSETS
Stock7,9306,950
Debtors510,00115,338
Cash at bank and in hand6,9061,155
24,83723,443
CREDITORS: Amounts falling due within one year616,53212,799
NET CURRENT ASSETS8,30510,644
TOTAL ASSETS LESS CURRENT LIABILITIES26,67211,289
CREDITORS: Amounts falling due after more than one year714,462-
PROVISIONS FOR LIABILITIES AND CHARGES93,585207
NET ASSETS8,62511,082
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account8,52510,982
SHAREHOLDERS' FUNDS8,62511,082
For the year ending 31/08/2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 29/05/2026 and signed on their behalf by
.............................
Silke Anni Roskilly
Director
Halzephron Herb Farm Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 10%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
The goodwill relates to the purchase of the company's ongoing trade. The goodwill is calculated in relation to turnover during the initial eight years of ownership.
The carrying value each year is based on the actual sales made to date, and adjusted for anticipated change in future revenue over the life of the agreement.
The unpaid goodwill is treated as deferred consideration.
Halzephron Herb Farm Limited
2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/09/2024166,641166,641
At 31/08/2025166,641166,641
Depreciation
At 01/09/2024166,641166,641
At 31/08/2025166,641166,641
Net Book Amounts
At 31/08/2025--
3. TANGIBLE FIXED ASSETS
Plant and
MachineryEquipmentTotal
£££
Cost
At 01/09/20242,4301,1823,612
Additions19,760-19,760
At 31/08/202522,1901,18223,372
Depreciation
At 01/09/20241,7851,1822,967
For the year2,038-2,038
At 31/08/20253,8231,1825,005
Net Book Amounts
At 31/08/202518,367-18,367
At 31/08/2024645-645
4. STOCK 20252024
££
Stock comprises:
Stock7,9306,950
7,9306,950
Halzephron Herb Farm Limited
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors3,9787,275
VAT4,323563
Other debtors1,7007,500
10,00115,338
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
PAYE control739502
Directors current account77
Bank Loan2,7006,300
Hire purchase6,285-
Trade creditors4,8402,980
Accruals1,9613,010
16,53212,799
A loan of £18,000 was taken with Clydesbank 30/05/2020. Repayments of £300 per month began June 2021
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Hire purchase >1yr14,462-
14,462-
In June 2025 the company entered into a Hire Purchase agreement, monthly payment are£566.89 which includes an insurance element of £43.14. The repayment period is 48 months.
8. EMPLOYEES
20252024
No.No.
Average number of employees11
Halzephron Herb Farm Limited
9. PROVISIONS FOR LIABILITIES 20252024
££
Pensions9584
Deferred taxation3,490123
3,585207
10. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary of £1 each100100
100100
11. RELATED PARTY TRANSACTIONS
Roskilly's Ltd (Company Associated by common shareholders). During the current year and previous year, the company had transactions with Roskilly's Limited which were all on commercial terms. At the balance sheet date an amount of £1,700 (2024: £7,500) was due from Roskilly's Limited.
T and S Roskilly (Directors of the Company). During the current and previous year a loan account existed between the company and T and S Roskilly. At the balance sheet date, the amount due from Halzephron Herb Farm Ltd to T and S Roskilly was £7 (2024: £7). T and S Roskilly invoiced the company £14,500 (2024: £22,500) in the year in relation to management services.