Company Registration No. 08901211 (England and Wales)
Windmill Hill Fruits Limited
Unaudited financial statements
for the year ended 31 March 2026
Pages for filing with the registrar
Windmill Hill Fruits Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 9
Windmill Hill Fruits Limited
Statement of financial position
As at 31 March 2026
1
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
6,107
Tangible assets
4
4,187,319
4,128,111
Investments
5
1
-
0
4,187,320
4,134,218
Current assets
Stocks
6
446,929
468,191
Debtors
7
1,293,110
249,151
Cash at bank and in hand
8,145
3,695
1,748,184
721,037
Creditors: amounts falling due within one year
8
(651,570)
(255,014)
Net current assets
1,096,614
466,023
Total assets less current liabilities
5,283,934
4,600,241
Creditors: amounts falling due after more than one year
9
(495,702)
-
0
Provisions for liabilities
(64,693)
(42,561)
Net assets
4,723,539
4,557,680
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
4,723,439
4,557,580
Total equity
4,723,539
4,557,680

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

Windmill Hill Fruits Limited
Statement of financial position (continued)
As at 31 March 2026
2
The financial statements were approved by the board of directors and authorised for issue on 13 July 2026 and are signed on its behalf by:
Christine Snell
Director
Company Registration No. 08901211
Windmill Hill Fruits Limited
Notes to the financial statements
For the year ended 31 March 2026
3
1
Accounting policies
Company information

Windmill Hill Fruits Limited is a private company limited by shares incorporated in England and Wales. The registered office is Windmill Hill, Harewood End, Hereford, HR2 8JS.

1.1
Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 ("FRS 102") “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) issued by the Financial Reporting Council.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The company recognises revenue from the following major sources:

- Cold storage and marketing of fruit

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website costs
Straight line over 3 years
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Windmill Hill Fruits Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies (continued)
4

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation
Plant and equipment
33% straight line
Fixtures and fittings
10% straight line
Solar panels
Straight line over 10 - 20 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Borrowing costs related to fixed assets

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.8
Stocks

Stocks are stated at the lower of cost and net realisable value. Costs include materials, direct labour and production overheads appropriate to the relevant stage of production. Net realisable value is based on estimated selling price less all further costs to completion and all relevant selling and distribution costs. Provision is made for obsolete, slow moving or defective items where appropriate.

Windmill Hill Fruits Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies (continued)
5
1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Windmill Hill Fruits Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies (continued)
6
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.14
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

1.15
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
13
12
Windmill Hill Fruits Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
2
Employees (continued)
7

The directors do not receive any remuneration in respect of their services to the company.

3
Intangible fixed assets
Website costs
£
Cost
At 1 April 2025 and 31 March 2026
21,425
Amortisation and impairment
At 1 April 2025
15,318
Amortisation charged for the year
6,107
At 31 March 2026
21,425
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
6,107
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Solar panels
Total
£
£
£
£
£
Cost
At 1 April 2025
3,779,899
503,260
23,305
172,337
4,478,801
Additions
-
0
152,342
-
0
-
0
152,342
Disposals
-
0
(8,200)
-
0
-
0
(8,200)
At 31 March 2026
3,779,899
647,402
23,305
172,337
4,622,943
Depreciation and impairment
At 1 April 2025
-
0
300,084
18,802
31,804
350,690
Depreciation charged in the year
-
0
84,730
2,272
6,132
93,134
Eliminated in respect of disposals
-
0
(8,200)
-
0
-
0
(8,200)
At 31 March 2026
-
0
376,614
21,074
37,936
435,624
Carrying amount
At 31 March 2026
3,779,899
270,788
2,231
134,401
4,187,319
At 31 March 2025
3,779,899
203,176
4,503
140,533
4,128,111
Windmill Hill Fruits Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
8
5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
1
-
0
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2025
-
Additions
1
At 31 March 2026
1
Carrying amount
At 31 March 2026
1
At 31 March 2025
-
6
Stocks
2026
2025
£
£
Frozen produce
446,929
468,191
7
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
457,733
130,513
Corporation tax recoverable
5,869
-
0
Amounts due from related parties
801,985
57,550
Other debtors
27,523
61,088
1,293,110
249,151
Windmill Hill Fruits Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
9
8
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
189,506
8,379
Other borrowings
44,200
32,278
Trade creditors
319,212
82,387
Corporation tax
-
0
40,540
Other taxation and social security
6,991
7,062
Government grants
53,507
47,263
Other creditors
3,246
-
0
Accruals and deferred income
34,908
37,105
651,570
255,014

The directors have entered into a personal guarantee on outstanding bank overdrafts and loans, which are secured by way of charge over the assets of the company.

9
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
495,702
-
0
10
Related party transactions

The directors are also partners in a partnership. During the year sales of £228,274 (2025: £10,882) and purchases and other recharges of £6,530,856 (2025: £5,949,060) were made to/from the partnership. At the end of the year £2,246 was due to (2025: £57,550 owed from) the partnership.

The company has not disclosed transactions entered into between wholly owned group companies within the wholly owned group of which Windmill Hill Fruits Limited is the parent company in line with FRS 102, paragraph 33.1A.

11
Ultimate controlling party

The ultimate controlling parties are the directors.

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