Seed Brothers (East Anglia) Limited 31/03/2026 iXBRL

Company registration number: 01768267

SEED BROTHERS (EAST ANGLIA) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

SEED BROTHERS (EAST ANGLIA) LIMITED

Contents

Directors report

Accountant's report

Statement of financial position

Notes to the financial statements

SEED BROTHERS (EAST ANGLIA) LIMITED

Directors report

Year ended 31 March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026.

Directors

The directors who served the company during the year were as follows:

Mr A J Seed

Mr J Balme

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 06 July 2026 and signed on behalf of the board by:

Mr J Balme

Director

SEED BROTHERS (EAST ANGLIA) LIMITED

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Seed Brothers (East Anglia) Limited

Year ended 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

R M F Pola FCA

Jenemi Associates Limited

Ecotech Business Park

27G Turbine Way

Swaffham

Norfolk

PE37 7XD

6 July 2026

SEED BROTHERS (EAST ANGLIA) LIMITED

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	6	312,510		327,094
		_______		_______
			312,510		327,094

Current assets
Stocks		185,297		177,479
Debtors	7	570,326		533,593
Cash at bank and in hand		207,186		167,533
		_______		_______
		962,809		878,605
Creditors: amounts falling due
within one year	8	( 603,656)		( 598,140)
		_______		_______
Net current assets			359,153		280,465
			_______		_______
Total assets less current liabilities			671,663		607,559

Creditors: amounts falling due
after more than one year	9		( 99,372)		( 62,561)

Provisions for liabilities	10		( 59,377)		( 62,148)

			_______		_______
Net assets			512,914		482,850
			_______		_______

Capital and reserves
Called up share capital	12		100		100
Capital redemption reserve			49		49
Profit and loss account			512,765		482,701
			_______		_______
Shareholders funds			512,914		482,850
			_______		_______

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 income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 06 July 2026 , and are signed on behalf of the board by:

Mr J Balme

Director

Company registration number: 01768267

SEED BROTHERS (EAST ANGLIA) LIMITED

Notes to the financial statements

Year ended 31 March 2026

1. 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'.

2. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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 supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting 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 at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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:


Plant and machinery	-	15 %	reducing balance
Motor vehicles	-	25 %	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.

3. Turnover

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

4. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible assets	80,321	77,014
	_______	_______

5. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	134,959	140,377
	_______	_______

Deferred tax:
Origination and reversal of timing differences	( 2,771)	2,936
	_______	_______
Tax on profit	132,188	143,313
	_______	_______

6. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2025	77,051	722,552	799,603
Additions	32,244	33,493	65,737
	_______	_______	_______
At 31 March 2026	109,295	756,045	865,340
	_______	_______	_______
Depreciation
At 1 April 2025	44,566	427,943	472,509
Charge for the year	5,389	74,932	80,321
	_______	_______	_______
At 31 March 2026	49,955	502,875	552,830
	_______	_______	_______
Carrying amount
At 31 March 2026	59,340	253,170	312,510
	_______	_______	_______
At 31 March 2025	32,485	294,609	327,094
	_______	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	570,326	533,593
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	271,838	277,704
Corporation tax	134,959	140,377
Social security and other taxes	67,435	76,947
Other creditors	129,424	103,112
	_______	_______
	603,656	598,140
	_______	_______

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	99,372	62,561
	_______	_______

10. Provisions

	Deferred tax (note 11)	Total
	£	£
At 1 April 2025	62,148	62,148
Additions	( 2,771)	( 2,771)
	_______	_______
At 31 March 2026	59,377	59,377
	_______	_______

11. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 10)	59,377	62,148
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	59,377	62,148
	_______	_______

12. Called up share capital

Authorised share capital

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______
Issued, called up and fully paid
	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______