1 October 2024 false No description of principal activity Taxfiler 2024.6 05056419business:PrivateLimitedCompanyLtd2024-10-012025-09-30 050564192024-09-30 050564192024-10-012025-09-30 05056419business:AuditExemptWithAccountantsReport2024-10-012025-09-30 05056419business:FilletedAccounts2024-10-012025-09-30 050564192025-09-30 05056419business:Director12024-10-012025-09-30 05056419business:Director22024-10-012025-09-30 05056419business:CompanySecretary12024-10-012025-09-30 05056419business:RegisteredOffice2024-10-012025-09-30 050564192024-09-30 05056419core:WithinOneYear2025-09-30 05056419core:WithinOneYear2024-09-30 05056419core:AfterOneYear2025-09-30 05056419core:AfterOneYear2024-09-30 05056419core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 05056419core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 05056419core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 05056419core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 05056419core:PreviouslyStatedAmount2025-09-30 05056419core:PreviouslyStatedAmount2024-09-30 05056419business:SmallEntities2024-10-012025-09-30 05056419countries:EnglandWales2024-10-012025-09-30 05056419core:LandBuildings2024-10-012025-09-30 05056419core:PlantMachinery2024-10-012025-09-30 05056419core:MotorVehicles2024-10-012025-09-30 05056419core:Goodwill2024-09-30 05056419core:Goodwill2025-09-30 05056419core:Goodwill2024-10-012025-09-30 05056419core:LandBuildings2024-09-30 05056419core:PlantMachinery2024-09-30 05056419core:MotorVehicles2024-09-30 05056419core:LandBuildings2025-09-30 05056419core:PlantMachinery2025-09-30 05056419core:MotorVehicles2025-09-30 05056419core:WithinOneYear2024-10-012025-09-30 05056419core:AfterOneYear2024-10-012025-09-30 05056419business:OrdinaryShareClass12024-10-012025-09-30 05056419business:OrdinaryShareClass12023-10-012024-09-30 05056419business:Director112024-10-012025-09-30 05056419business:Director112024-09-30 05056419business:Director112025-09-30 050564192023-10-012024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 05056419 (England and Wales)
THE HANDMADE SCOTCH EGG COMPANY LIMITED Unaudited accounts for the year ended 30 September 2025
THE HANDMADE SCOTCH EGG COMPANY LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
THE HANDMADE SCOTCH EGG COMPANY LIMITED Company Information for the year ended 30 September 2025
Directors
N Chambers P Chambers
Secretary
P Chambers
Company Number
05056419 (England and Wales)
Registered Office
THE NEST LITTLE VERZONS FARM HEREFORD ROAD LEDBURY HR8 2PZ ENGLAND
Accountants
EK Accounting & Tax Services Limited Fusion At Magna Business Centre, Unit 23 Magna Way Rotherham S60 1FE
- 3 -
THE HANDMADE SCOTCH EGG COMPANY LIMITED Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
- 
4,000 
Tangible assets
5
628,641 
685,205 
628,641 
689,205 
Current assets
Inventories
60,133 
69,299 
Debtors
6
194,157 
170,172 
Cash at bank and in hand
44,811 
53,015 
299,101 
292,486 
Creditors: amounts falling due within one year
7
(308,118)
(314,840)
Net current liabilities
(9,017)
(22,354)
Total assets less current liabilities
619,624 
666,851 
Creditors: amounts falling due after more than one year
8
(187,388)
(267,971)
Net assets
432,236 
398,880 
Capital and reserves
Called up share capital
9
100 
100 
Profit and loss account
432,136 
398,780 
Shareholders' funds
432,236 
398,880 
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by
N Chambers Director Company Registration No. 05056419
- 4 -
THE HANDMADE SCOTCH EGG COMPANY LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
THE HANDMADE SCOTCH EGG COMPANY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05056419. The registered office is THE NEST LITTLE VERZONS FARM, HEREFORD ROAD, LEDBURY, HR8 2PZ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Plant & machinery
20 - 50% reducing balance
Motor vehicles
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
40,000 
At 30 September 2025
40,000 
Amortisation
At 1 October 2024
36,000 
Charge for the year
4,000 
At 30 September 2025
40,000 
Net book value
At 30 September 2025
- 
At 30 September 2024
4,000 
- 5 -
THE HANDMADE SCOTCH EGG COMPANY LIMITED Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
576,970 
388,546 
136,294 
1,101,810 
Additions
- 
5,198 
35,957 
41,155 
Disposals
- 
- 
(67,500)
(67,500)
At 30 September 2025
576,970 
393,744 
104,751 
1,075,465 
Depreciation
At 1 October 2024
95,537 
292,174 
28,894 
416,605 
Charge for the year
9,479 
26,040 
12,600 
48,119 
On disposals
- 
- 
(17,900)
(17,900)
At 30 September 2025
105,016 
318,214 
23,594 
446,824 
Net book value
At 30 September 2025
471,954 
75,530 
81,157 
628,641 
At 30 September 2024
481,433 
96,372 
107,400 
685,205 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
753 
Trade debtors
141,421 
140,124 
Accrued income and prepayments
- 
4,000 
Other debtors
52,736 
25,295 
194,157 
170,172 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,168 
- 
Obligations under finance leases and hire purchase contracts
77,275 
90,663 
Trade creditors
184,459 
192,297 
Taxes and social security
33,986 
22,991 
Other creditors
3,730 
6,389 
Accruals
2,500 
2,500 
308,118 
314,840 
The bank overdraft is secured by a floating charge over the company's assets together with a personal guarantee by the directors which is limited to £35,000 (2024: £35,000).
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
187,388 
267,971 
Bank loans are secured on the freehold property of the company.
- 6 -
THE HANDMADE SCOTCH EGG COMPANY LIMITED Notes to the Accounts for the year ended 30 September 2025
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
N Chambers
Director
25,295 
27,441 
- 
52,736 
25,295 
27,441 
- 
52,736 
11
Average number of employees
During the year the average number of employees was 65 (2024: 65).
- 7 -