Arthur Haigh Limited 31/03/2026 iXBRL

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).