Registration number: 04389743

Northern Game Feeds Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Northern Game Feeds Limited

Company Information

Directors

Mr R Panton Mr S Burnhill

Registered office

Lotherton Park Farm Copley Lane Aberford Leeds West Yorkshire LS25 3ED

Northern Game Feeds Limited

(Registration number: 04389743)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	224,522	177,775
		224,522	177,775
Current assets
Stocks	6	75,770	53,860
Debtors	7	2,242,982	2,472,593
Cash at bank and in hand		288,887	294,079
		2,607,639	2,820,532
Creditors: Amounts falling due within one year	8	(551,655)	(720,931)
Net current assets		2,055,984	2,099,601
Net assets		2,280,506	2,277,376
Capital and reserves
Called up share capital		450	450
Capital redemption reserve		550	550
Retained earnings		2,279,506	2,276,376
Shareholders' funds		2,280,506	2,277,376

For the financial year ending 31 January 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 27 May 2026 and signed on its behalf by:
 

......................................... Mr R Panton Director

Northern Game Feeds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Lotherton Park Farm
Copley Lane
Aberford
Leeds
West Yorkshire
LS25 3ED

These financial statements were authorised for issue by the Board on 27 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Northern Game Feeds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Property Improvements	10% Straight line
Office Equipment	33% Straight line
Motor Vehicles	20% Straight line
Land	Not depreciated
Plant and Machinery	20% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Northern Game Feeds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 4).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	16,794	12,813

Northern Game Feeds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5	Tangible assets

	Land £	Short leasehold land and buildings £	Fixtures and fittings £	Motor vehicles  £	Other tangible assets  £	Total £
Cost or valuation
At 1 February 2025	100,000	27,833	2,746	112,616	7,500	250,695
Additions	-	-	-	63,541	-	63,541
At 31 January 2026	100,000	27,833	2,746	176,157	7,500	314,236
Depreciation
At 1 February 2025	-	27,833	2,746	41,841	500	72,920
Charge for the year	-	-	-	15,294	1,500	16,794
At 31 January 2026	-	27,833	2,746	57,135	2,000	89,714
Carrying amount
At 31 January 2026	100,000	-	-	119,022	5,500	224,522
At 31 January 2025	100,000	-	-	70,775	7,000	177,775

6

Stocks

	2026 £	2025 £
Other inventories	75,770	53,860

7

Debtors

Current	Note	2026 £	2025 £
Trade debtors		1,273,339	1,228,496
Amounts owed by related parties		926,803	1,183,804
Prepayments		9,864	8,300
Other debtors		32,976	51,993
		2,242,982	2,472,593

8

Creditors

Northern Game Feeds Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	-	91,901
Trade creditors		336,357	267,540
Amounts owed to group undertakings and undertakings in which the company has a participating interest		40,760	79,760
Taxation and social security		134,723	121,887
Accruals and deferred income		16,340	149,732
Other creditors		23,475	10,111
		551,655	720,931

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	-	91,901

10	Parent and ultimate parent undertaking

The company's immediate parent is NGF Holdings Limited, incorporated in England & Wales.

 The ultimate parent is RTP Yorkshire Limited, incorporated in England & Wales.