IRIS Accounts Production v26.1.10.61 11762030 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11762030 2025-03-31 11762030 2026-03-31 11762030 2025-04-01 2026-03-31 11762030 2023-09-30 11762030 2023-10-01 2025-03-31 11762030 2025-03-31 11762030 ns15:EnglandWales 2025-04-01 2026-03-31 11762030 ns14:PoundSterling 2025-04-01 2026-03-31 11762030 ns10:Director1 2025-04-01 2026-03-31 11762030 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11762030 ns10:SmallEntities 2025-04-01 2026-03-31 11762030 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11762030 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 11762030 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11762030 ns10:FullAccounts 2025-04-01 2026-03-31 11762030 1 2025-04-01 2026-03-31 11762030 ns10:Director2 2025-04-01 2026-03-31 11762030 ns10:RegisteredOffice 2025-04-01 2026-03-31 11762030 ns5:CurrentFinancialInstruments 2026-03-31 11762030 ns5:CurrentFinancialInstruments 2025-03-31 11762030 ns5:Non-currentFinancialInstruments 2026-03-31 11762030 ns5:Non-currentFinancialInstruments 2025-03-31 11762030 ns5:ShareCapital 2026-03-31 11762030 ns5:ShareCapital 2025-03-31 11762030 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 11762030 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 11762030 ns5:NetGoodwill 2025-04-01 2026-03-31 11762030 ns5:NetGoodwill 2025-03-31 11762030 ns5:NetGoodwill 2026-03-31 11762030 ns5:NetGoodwill 2025-03-31 11762030 ns5:LeaseholdImprovements 2025-03-31 11762030 ns5:PlantMachinery 2025-03-31 11762030 ns5:FurnitureFittings 2025-03-31 11762030 ns5:LeaseholdImprovements 2025-04-01 2026-03-31 11762030 ns5:PlantMachinery 2025-04-01 2026-03-31 11762030 ns5:FurnitureFittings 2025-04-01 2026-03-31 11762030 ns5:LeaseholdImprovements 2026-03-31 11762030 ns5:PlantMachinery 2026-03-31 11762030 ns5:FurnitureFittings 2026-03-31 11762030 ns5:LeaseholdImprovements 2025-03-31 11762030 ns5:PlantMachinery 2025-03-31 11762030 ns5:FurnitureFittings 2025-03-31 11762030 ns5:MotorVehicles 2025-03-31 11762030 ns5:ComputerEquipment 2025-03-31 11762030 ns5:MotorVehicles 2025-04-01 2026-03-31 11762030 ns5:ComputerEquipment 2025-04-01 2026-03-31 11762030 ns5:MotorVehicles 2026-03-31 11762030 ns5:ComputerEquipment 2026-03-31 11762030 ns5:MotorVehicles 2025-03-31 11762030 ns5:ComputerEquipment 2025-03-31 11762030 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-31 11762030 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-04-01 2026-03-31 11762030 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2026-03-31 11762030 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-31 11762030 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 11762030 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 11762030 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-03-31 11762030 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-31 11762030 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2026-03-31 11762030 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 11762030 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2026-03-31 11762030 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-03-31 11762030 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2026-03-31 11762030 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-03-31 11762030 ns5:HirePurchaseContracts 2026-03-31 11762030 ns5:HirePurchaseContracts 2025-03-31 11762030 ns5:WithinOneYear 2026-03-31 11762030 ns5:WithinOneYear 2025-03-31 11762030 ns5:BetweenOneFiveYears 2026-03-31 11762030 ns5:BetweenOneFiveYears 2025-03-31 11762030 ns5:AllPeriods 2026-03-31 11762030 ns5:AllPeriods 2025-03-31 11762030 ns5:Secured 2026-03-31 11762030 ns5:Secured 2025-03-31 11762030 ns5:DeferredTaxation 2025-03-31 11762030 ns5:DeferredTaxation 2025-04-01 2026-03-31 11762030 ns5:DeferredTaxation 2026-03-31 11762030 ns10:Director1 1 2025-03-31 11762030 ns10:Director1 1 2023-09-30 11762030 ns10:Director1 1 2025-04-01 2026-03-31 11762030 ns10:Director1 1 2023-10-01 2025-03-31 11762030 ns10:Director1 1 2026-03-31 11762030 ns10:Director1 1 2025-03-31 11762030 2 ns10:Director2 2025-03-31 11762030 2 ns10:Director2 2023-09-30 11762030 2 ns10:Director2 2025-04-01 2026-03-31 11762030 2 ns10:Director2 2023-10-01 2025-03-31 11762030 2 ns10:Director2 2026-03-31 11762030 2 ns10:Director2 2025-03-31

REGISTERED NUMBER: 11762030 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Oliver Perry Ltd |

| Oliver Perry Ltd (Registered number: 11762030) |

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Oliver Perry Ltd |

Company Information

for the year ended 31 March 2026

| DIRECTORS: | Mrs E R Hickmott

| O J Perry

| REGISTERED OFFICE: | Shanty Farm

| Moss Lane

| Byley

| Middlewich

| Cheshire

| CW10 9NG

| REGISTERED NUMBER: | 11762030 (England and Wales)

| ACCOUNTANTS: | Banks Sheridan

| Datum House

| Electra Way

| Crewe

| Cheshire

| CW1 6ZF

| Oliver Perry Ltd (Registered number: 11762030) |

Statement of Financial Position

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 360,264 |  | 247,118 |  |

360,264 |  | 247,118 |  |

CURRENT ASSETS

Stocks | 7 | 95,844 |  | 68,042 |  |

Debtors: amounts falling due within one year | 8 | 738,520 |  | 490,995 |  |

Cash at bank and in hand | 95,774 |  | 39,055 |  |

930,138 |  | 598,092 |  |

CREDITORS

Amounts falling due within one year | 9 | (1,017,075 | ) | (660,024 | ) |

NET CURRENT LIABILITIES | (86,937 | ) | (61,932 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 273,327 |  | 185,186 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (121,743 | ) | (82,412 | ) |

PROVISIONS FOR LIABILITIES | 14 | (63,159 | ) | (54,224 | ) |

NET ASSETS | 88,425 |  | 48,550 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 78,425 |  | 38,550 |  |

SHAREHOLDERS' FUNDS | 88,425 |  | 48,550 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Oliver Perry Ltd (Registered number: 11762030) |

Statement of Financial Position - continued

31 March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

O J Perry - Director

| Oliver Perry Ltd (Registered number: 11762030) |

Notes to the Financial Statements

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| Oliver Perry Ltd ('The Company') are a wholesaler of fruit and vegetables.

| The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business is Moss Lane, Cranage, Cheshire, CW10 9NG and address of the registered office is Shanty Farm, Moss Lane Byley, Middlewich, Cheshire, CW10 9NG. The registered number can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Summary of significant accounting policies

| The principal accounting policies applied in the preparation of these financial statements are set out below.

| These policies have been consistently applied to all years presented, unless otherwise stated.

| Basis of preparation

| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

| Going concern

| No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the directors, other than those relating to the economy, in general and the hospitality sector, in particular.

| Notwithstanding any uncertainties, including the net current liability position shown in the balance sheet, the directors consider it appropriate to prepare the financial statements on the going concern basis.

| Revenue recognition

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

| Income is recognised when goods and services have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, has been amortised evenly over its useful life of five years.

| Oliver Perry Ltd (Registered number: 11762030) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

3. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided at the following annual rates so as to write off their cost less residual amounts over their estimated useful economic lives. Assets are also reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the assets carrying amount exceeds its recoverable amount.

| Improvements to leasehold |  | - Straight line over remainder of lease |  |

| Plant and machinery |  | - 5% on cost and 20% on cost |  |

| Fixtures and fittings |  | - 25% on reducing balance |  |

| Motor vehicles |  | - 25% on reducing balance |  |

| Computer equipment |  | - 33.33% on cost |  |

| The residual values and useful lives of assets are reviewed and adjusted if appropriate at each statement of financial position date.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value).

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the end of the financial period.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial period.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Oliver Perry Ltd (Registered number: 11762030) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

3. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Impairment of assets

| Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 24 (2025 - 16 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 1,000 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 1,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

| Oliver Perry Ltd (Registered number: 11762030) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

6. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 April 2025 | 19,569 |  | 66,718 |  | 19,031 |  |

| Additions | - |  | 31,780 |  | 1,818 |  |

| Disposals | - |  | - |  | - |  |

| At 31 March 2026 | 19,569 |  | 98,498 |  | 20,849 |  |

| DEPRECIATION

| At 1 April 2025 | 16,075 |  | 12,597 |  | 11,302 |  |

| Charge for year | 3,494 |  | 9,011 |  | 2,263 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 March 2026 | 19,569 |  | 21,608 |  | 13,565 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  | 76,890 |  | 7,284 |  |

| At 31 March 2025 | 3,494 |  | 54,121 |  | 7,729 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 295,316 |  | 8,061 |  | 408,695 |  |

| Additions | 174,957 |  | 3,594 |  | 212,149 |  |

| Disposals | (31,287 | ) | - |  | (31,287 | ) |

| At 31 March 2026 | 438,986 |  | 11,655 |  | 589,557 |  |

| DEPRECIATION

| At 1 April 2025 | 116,940 |  | 4,663 |  | 161,577 |  |

| Charge for year | 64,745 |  | 2,398 |  | 81,911 |  |

| Eliminated on disposal | (14,195 | ) | - |  | (14,195 | ) |

| At 31 March 2026 | 167,490 |  | 7,061 |  | 229,293 |  |

| NET BOOK VALUE

| At 31 March 2026 | 271,496 |  | 4,594 |  | 360,264 |  |

| At 31 March 2025 | 178,376 |  | 3,398 |  | 247,118 |  |

| Oliver Perry Ltd (Registered number: 11762030) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

6. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 April 2025 | 204,284 |  |

| Additions | 129,675 |  |

| Transfer to ownership | (116,780 | ) |

| At 31 March 2026 | 217,179 |  |

| DEPRECIATION

| At 1 April 2025 | 79,395 |  |

| Charge for year | 44,602 |  |

| Transfer to ownership | (77,818 | ) |

| At 31 March 2026 | 46,179 |  |

| NET BOOK VALUE

| At 31 March 2026 | 171,000 |  |

| At 31 March 2025 | 124,889 |  |

7. | STOCKS

2026 | 2025 |

£ | £ |

| Stocks | 95,844 |  | 68,042 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 676,415 |  | 399,686 |  |

| Other debtors | 62,105 |  | 91,309 |  |

738,520 |  | 490,995 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts (see note 11) | 4,290 |  | 5,255 |  |

| Hire purchase contracts (see note 12) | 53,234 |  | 31,148 |  |

| Trade creditors | 566,688 |  | 380,195 |  |

| Taxation and social security | 69,422 |  | 21,300 |  |

| Other creditors | 323,441 |  | 222,126 |  |

1,017,075 |  | 660,024 |  |

| Oliver Perry Ltd (Registered number: 11762030) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans (see note 11) | 19,663 |  | 24,085 |  |

| Hire purchase contracts (see note 12) | 102,080 |  | 58,327 |  |

121,743 |  | 82,412 |  |

11. | LOANS

| An analysis of the maturity of loans is given below:

2026 | 2025 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 4,290 |  | 5,255 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 4,290 |  | 5,255 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 15,373 |  | 18,830 |  |

12. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2026 | 2025 |

£ | £ |

| Net obligations repayable:

| Within one year | 53,234 |  | 31,148 |  |

| Between one and five years | 102,080 |  | 58,327 |  |

155,314 |  | 89,475 |  |

| Non-cancellable |

| operating leases |

2026 | 2025 |

£ | £ |

| Within one year | 6,481 |  | 7,246 |  |

| Between one and five years | 11,332 |  | - |  |

17,813 |  | 7,246 |  |

| Oliver Perry Ltd (Registered number: 11762030) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

13. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 155,314 |  | 89,475 |  |

| Invoice financing | 295,253 |  | 211,641 |  |

450,567 |  | 301,116 |  |

| The hire purchase contracts are secured over the assets to which they relate.

| Invoice financing liabilities are secured over trade debts of the company.

14. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 63,159 |  | 54,224 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 54,224 |  |

| Charge to Income Statement during year | 8,935 |  |

| Balance at 31 March 2026 | 63,159 |  |

15. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

2026 | 2025 |

£ | £ |

| O J Perry

| Balance outstanding at start of year | 49,126 |  | - |  |

| Amounts advanced | 105,256 |  | 49,126 |  |

| Amounts repaid | (148,343 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 6,039 |  | 49,126 |  |

| Mrs E R Hickmott

| Balance outstanding at start of year | 6,390 |  | - |  |

| Amounts advanced | 40,013 |  | 6,390 |  |

| Amounts repaid | (40,111 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 6,292 |  | 6,390 |  |

| Oliver Perry Ltd (Registered number: 11762030) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

15. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| During the period interest receivable of £37 (2025: £271) has been charged in respect of the director's loans.

| At 31 March 2026 an amount of £12,331 is owed from the directors and this is included within other debtors: amounts falling due within one year.

| At 31 March 2025 an amount of £55,516 was owed from the directors and this is included within other debtors: amounts falling due within one year.