IRIS Accounts Production v26.1.10.61 05737491 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Ordinary 1.00000 B Ordinary Non Voting 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05737491 2025-03-31 05737491 2026-03-31 05737491 2025-04-01 2026-03-31 05737491 2024-03-31 05737491 2024-04-01 2025-03-31 05737491 2025-03-31 05737491 ns15:EnglandWales 2025-04-01 2026-03-31 05737491 ns14:PoundSterling 2025-04-01 2026-03-31 05737491 ns10:Director1 2025-04-01 2026-03-31 05737491 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05737491 ns10:SmallEntities 2025-04-01 2026-03-31 05737491 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05737491 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 05737491 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05737491 ns10:AbridgedAccounts 2025-04-01 2026-03-31 05737491 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 05737491 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 05737491 ns10:Director2 2025-04-01 2026-03-31 05737491 ns10:CompanySecretary1 2025-04-01 2026-03-31 05737491 ns10:RegisteredOffice 2025-04-01 2026-03-31 05737491 ns5:CurrentFinancialInstruments 2026-03-31 05737491 ns5:CurrentFinancialInstruments 2025-03-31 05737491 ns5:Non-currentFinancialInstruments 2026-03-31 05737491 ns5:Non-currentFinancialInstruments 2025-03-31 05737491 ns5:ShareCapital 2026-03-31 05737491 ns5:ShareCapital 2025-03-31 05737491 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 05737491 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 05737491 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 05737491 ns5:ComputerSoftware 2025-04-01 2026-03-31 05737491 ns5:PlantMachinery 2025-04-01 2026-03-31 05737491 ns5:MotorVehicles 2025-04-01 2026-03-31 05737491 ns5:ComputerEquipment 2025-04-01 2026-03-31 05737491 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-03-31 05737491 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2025-03-31 05737491 ns5:LeasedAssetsHeldAsLessee 2025-03-31 05737491 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-04-01 2026-03-31 05737491 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2025-04-01 2026-03-31 05737491 ns5:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 05737491 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2026-03-31 05737491 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2026-03-31 05737491 ns5:LeasedAssetsHeldAsLessee 2026-03-31 05737491 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-03-31 05737491 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2025-03-31 05737491 ns5:LeasedAssetsHeldAsLessee 2025-03-31 05737491 ns10:OrdinaryShareClass1 2026-03-31 05737491 ns10:OrdinaryShareClass2 2026-03-31

REGISTERED NUMBER: 05737491 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| J.H. HUTCHINSON & SON LIMITED |

| J.H. HUTCHINSON & SON LIMITED (Registered number: 05737491) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| J.H. HUTCHINSON & SON LIMITED |

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | Mr Joseph Derek Hutchinson

| Mr Jonathan Mark Hutchinson

| SECRETARY: | Mr Jonathan Mark Hutchinson

| REGISTERED OFFICE: | Wilks Farm

| Lealholm

| Whitby

| North Yorkshire

| YO21 2AA

| REGISTERED NUMBER: | 05737491 (England and Wales)

| ACCOUNTANTS: | Hallgarth Accountants Ltd

| 2 Hallgarth

| Pickering

| North Yorkshire

| YO18 7AW

| J.H. HUTCHINSON & SON LIMITED (Registered number: 05737491) |

Abridged Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,243,460 |  | 1,932,382 |  |

Investments | 5 | 212,785 |  | 200,174 |  |

2,456,245 |  | 2,132,556 |  |

CURRENT ASSETS

Stocks | 902,154 |  | 861,929 |  |

Debtors | 158,730 |  | 121,818 |  |

Cash at bank | 47,654 |  | 46,930 |  |

1,108,538 |  | 1,030,677 |  |

CREDITORS

Amounts falling due within one year | 533,224 |  | 498,353 |  |

NET CURRENT ASSETS | 575,314 |  | 532,324 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,031,559 |  | 2,664,880 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (540,396 | ) | (448,950 | ) |

PROVISIONS FOR LIABILITIES | (283,887 | ) | (233,515 | ) |

NET ASSETS | 2,207,276 |  | 1,982,415 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 102 |  | 102 |  |

Retained earnings | 2,207,174 |  | 1,982,313 |  |

SHAREHOLDERS' FUNDS | 2,207,276 |  | 1,982,415 |  |

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.

| J.H. HUTCHINSON & SON LIMITED (Registered number: 05737491) |

Abridged Balance Sheet - 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

Mr Jonathan Mark Hutchinson - Director

| J.H. HUTCHINSON & SON LIMITED (Registered number: 05737491) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| J.H. HUTCHINSON & SON LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Entitlement has been fully amortised in the current year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 10% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Tractors | - | 20% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Biological assets within stock, comprising of cattle, are valued under the deemed cost model in accordance with Section 34 of FRS102.

| Growing crops are valued at deemed cost in accordance with Section 34 of FRS 102.

| 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 balance sheet date.

| J.H. HUTCHINSON & SON LIMITED (Registered number: 05737491) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2025 - 12 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2025 | 3,026,863 |  |

| Additions | 522,555 |  |

| Disposals | (72,385 | ) |

| At 31 March 2026 | 3,477,033 |  |

| DEPRECIATION

| At 1 April 2025 | 1,094,481 |  |

| Charge for year | 187,383 |  |

| Eliminated on disposal | (48,291 | ) |

| At 31 March 2026 | 1,233,573 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2,243,460 |  |

| At 31 March 2025 | 1,932,382 |  |

| J.H. HUTCHINSON & SON LIMITED (Registered number: 05737491) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS - continued

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

| Plant and |

| machinery |  | Tractors |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 98,220 |  | 221,250 |  | 319,470 |  |

| Additions | 37,000 |  | 199,500 |  | 236,500 |  |

| At 31 March 2026 | 135,220 |  | 420,750 |  | 555,970 |  |

| DEPRECIATION

| At 1 April 2025 | 27,351 |  | 120,865 |  | 148,216 |  |

| Charge for year | 10,133 |  | 55,979 |  | 66,112 |  |

| At 31 March 2026 | 37,484 |  | 176,844 |  | 214,328 |  |

| NET BOOK VALUE

| At 31 March 2026 | 97,736 |  | 243,906 |  | 341,642 |  |

| At 31 March 2025 | 70,869 |  | 100,385 |  | 171,254 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 April 2025 | 200,174 |  |

| Additions | 17,506 |  |

| Disposals | (4,895 | ) |

| At 31 March 2026 | 212,785 |  |

| NET BOOK VALUE

| At 31 March 2026 | 212,785 |  |

| At 31 March 2025 | 200,174 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 31.3.26 |  | 31.3.25

£ | £ |

| Repayable by instalments

| Bank loans more 5 yr by instal | 188,517 |  | 160,330 |  |

| J.H. HUTCHINSON & SON LIMITED (Registered number: 05737491) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 2 | B Ordinary Non Voting | £1 | 2 |  | 2 |  |

102 |  | 102 |  |