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Company registration number: 05470573
Arthur Haigh Limited
Unaudited filleted financial statements
31 March 2026
THE BARKER PARTNERSHIP
Chartered Accountants
Thirsk
Arthur Haigh Limited
Contents
Directors and other information
Accountants report
Balance sheet
Notes to the financial statements
Arthur Haigh Limited
Directors and other information

| Directors | Mr D B Haigh
|  | Mrs D Haigh
|  | Mrs H J Haigh
| Company number | 05470573
| Registered office | Unit G
|  | Dalton Airfield Industrial Estate
|  | Dalton
|  | Thirsk, North Yorkshire
|  | YO7 3HE
| Accountants | The Barker Partnership
|  | 17 Central Buildings
|  | Market Place
|  | Thirsk
|  | North Yorkshire
|  | YO7 1HD

Arthur Haigh Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Arthur Haigh Limited
Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Arthur Haigh Limited for the year ended 31 March 2026 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Arthur Haigh Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Arthur Haigh Limited and state those matters that we have agreed to state to the board of directors of Arthur Haigh Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arthur Haigh Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Arthur Haigh Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Arthur Haigh Limited. You consider that Arthur Haigh Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Arthur Haigh Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
The Barker Partnership
Chartered Accountants
17 Central Buildings
Market Place
Thirsk
North Yorkshire
YO7 1HD
2 June 2026
Arthur Haigh Limited
Balance sheet
31 March 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | - |  |  |  | - |  |
Tangible assets |  | 6 | 100,219 |  |  |  | 98,618 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 100,219 |  |  |  | 98,618
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 42,320 |  |  |  | 40,037 |  |
Debtors |  | 7 | 155,789 |  |  |  | 141,300 |  |
Cash at bank and in hand |  |  | 76,471 |  |  |  | 97,740 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 274,580 |  |  |  | 279,077 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 164,663) |  |  |  | ( 146,662) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 109,917 |  |  |  | 132,415
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 210,136 |  |  |  | 231,033
Provisions for liabilities |  |  |  |  | ( 13,032) |  |  |  | ( 12,085)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 197,104 |  |  |  | 218,948
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 300 |  |  |  | 300
Profit and loss account |  |  |  |  | 196,804 |  |  |  | 218,648
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 197,104 |  |  |  | 218,948
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 02 June 2026 , and are signed on behalf of the board by:
Mr D B Haigh
Director
Company registration number: 05470573
Arthur Haigh Limited
Notes to the financial statements
Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit G, Dalton Airfield Industrial Estate, Dalton, Thirsk, North Yorkshire, YO7 3HE.
The principal activity of the company is the production, retail and wholesale of meat and poultry products.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods suppliedand services rendered, net of discounts and Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in thereporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured atthe amounts of tax expected to pay or recover using the tax rates and laws that have been enacted orsubstantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved taxlosses and other deferred tax assets are recognised to the extent that it is probable that they will berecovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax ismeasured using the tax rates and laws that have been enacted or substantively enacted by thereporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 20 years.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold properties | - | 5 % | straight line
| Plant and machinery | - | 20 % | reducing balance
| Motor vehicles | - | 20 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which therelated service is provided. Prepaid contributions are recognised as an asset to the extent that theprepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2025: 7 ).
5. Intangible assets

|  | Goodwill | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 April 2025 and 31 March 2026 | 150,000 | 150,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 April 2025 and 31 March 2026 | 150,000 | 150,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 March 2026 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 March 2025 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |

6. Tangible assets

|  | Short leasehold property | Plant and machinery | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 April 2025 | 40,537 | 188,989 | 110,445 | 339,971 |  |  |
| Additions | - | - | 29,700 | 29,700 |  |  |
| Disposals | - | ( 39,936) | ( 11,995) | ( 51,931) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 March 2026 | 40,537 | 149,053 | 128,150 | 317,740 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2025 | 28,108 | 156,715 | 56,530 | 241,353 |  |  |
| Charge for the year | 2,027 | 6,365 | 9,359 | 17,751 |  |  |
| Disposals | - | ( 39,184) | ( 2,399) | ( 41,583) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 March 2026 | 30,135 | 123,896 | 63,490 | 217,521 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2026 | 10,402 | 25,157 | 64,660 | 100,219 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 March 2025 | 12,429 | 32,274 | 53,915 | 98,618 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

7. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Trade debtors |  | 136,627 | 127,962
| Other debtors |  | 19,162 | 13,338
|  |  | _______ | _______
|  |  | 155,789 | 141,300
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Trade creditors |  | 71,974 | 56,202
| Corporation tax |  | 12,257 | 15,664
| Social security and other taxes |  | - | 2,869
| Other creditors |  | 80,432 | 71,927
|  |  | _______ | _______
|  |  | 164,663 | 146,662
|  |  | _______ | _______

9. Related party transactions
During the year each of the Directors provided the company with interest free unsecured loans, which have no fixed repayment terms. The amount owed to the directors and included in creditors was £75,582 (2025 - £67,277).