Abbey Pack Eggs Limited - Filleted accounts

Registered number

01265623

Abbey Pack Eggs Limited

Filleted Accounts

31 October 2025

Abbey Pack Eggs Limited
Registered number:		01265623
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		421,449			436,134

Current assets
Debtors	4	52,531			52,838
Cash at bank and in hand		19,345			5,615
		71,876			58,453

Creditors: amounts falling due within one year	5	(26,619)			(22,734)

Net current assets			45,257			35,719

Total assets less current liabilities			466,706			471,853


Provisions for liabilities			(3,741)			(5,633)


Net assets			462,965			466,220

Capital and reserves
Called up share capital			100			100
Profit and loss account			462,865			466,120

Shareholders' funds			462,965			466,220

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A ABBEY
Director
Approved by the board on 19 June 2026

Abbey Pack Eggs Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			not depreciated
	Plant and machinery			over 5 years
	Motor Vehicles			over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	406,485		241,921		14,410		662,816
	Disposals	-		(51,750)		-		(51,750)
	At 31 October 2025	406,485		190,171		14,410		611,066

	Depreciation
	At 1 November 2024	-		213,715		12,967		226,682
	Charge for the year	-		3,471		361		3,832
	On disposals	-		(40,897)		-		(40,897)
	At 31 October 2025	-		176,289		13,328		189,617

	Net book value
	At 31 October 2025	406,485		13,882		1,082		421,449
	At 31 October 2024	406,485		28,206		1,443		436,134


4	Debtors					2025		2024
£							£

	Trade debtors					23,112		23,112
	Other debtors					29,419		29,726
						52,531		52,838


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					17,380		17,380
	Taxation and social security costs					8,157		3,996
	Other creditors					1,082		1,358
						26,619		22,734


6	Other information

	Abbey Pack Eggs Limited is a private company limited by shares and incorporated in England. Its registered office is:
	233 Wigan Road
	Ashton in Makerfield
	Wigan
	WN4 9SK