REGISTERED NUMBER: 05737491 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

J.H. HUTCHINSON & SON LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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