REGISTERED NUMBER: 09982351 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Country Haylage Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R L Giles

REGISTERED OFFICE:

Scouts Barn

Oxhouse Lane

Failand

Bristol

BS8 3SL

REGISTERED NUMBER:

09982351 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

291,763

285,222

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

5

702,833

765,757

Cash at bank

6,404

45

719,237

775,802

CREDITORS

Amounts falling due within one year

6

821,350

897,342

NET CURRENT LIABILITIES

(102,113

)

(121,540

)

TOTAL ASSETS LESS CURRENT LIABILITIES

189,650

163,682

CREDITORS

Amounts falling due after more than one year

7

(15,316

)

(18,880

)

PROVISIONS FOR LIABILITIES

(41,071

)

(61,811

)

NET ASSETS

133,263

82,991

CAPITAL AND RESERVES

Called up share capital

87

87

Retained earnings

133,176

82,904

133,263

82,991

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 director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 7 August 2026 and were signed by:

R L Giles - Director

1.	STATUTORY INFORMATION

Country Haylage Ltd 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.

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.

Land & Buildings

-

4% on straight line basis

Plant and machinery

-

25% on reducing balance basis

Fixtures and fittings

-

25% on reducing balance basis

Motor vehicles

-

25% on reducing balance basis

Computer equipment

-

25% on reducing balance basis

Stocks

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

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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Land &

Plant and

and

Buildings

machinery

fittings

£

£

£

COST

At 1 April 2025

65,530

401,103

-

Additions

14,086

37,024

1,440

Disposals

-

(86,167

)

-

At 31 March 2026

79,616

351,960

1,440

DEPRECIATION

At 1 April 2025

1,485

213,630

-

Charge for year

3,185

37,677

360

Eliminated on disposal

-

(24,739

)

-

At 31 March 2026

4,670

226,568

360

NET BOOK VALUE

At 31 March 2026

74,946

125,392

1,080

At 31 March 2025

64,045

187,473

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

45,205

11,163

523,001

Additions

69,638

4,699

126,887

Disposals

-

-

(86,167

)

At 31 March 2026

114,843

15,862

563,721

DEPRECIATION

At 1 April 2025

17,681

4,983

237,779

Charge for year

14,976

2,720

58,918

Eliminated on disposal

-

-

(24,739

)

At 31 March 2026

32,657

7,703

271,958

NET BOOK VALUE

At 31 March 2026

82,186

8,159

291,763

At 31 March 2025

27,524

6,180

285,222

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

Motor

vehicles

£

COST

Additions

69,638

At 31 March 2026

69,638

DEPRECIATION

Charge for year

4,657

At 31 March 2026

4,657

NET BOOK VALUE

At 31 March 2026

64,981

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

433,256

290,063

Amounts owed by associates

219,966

219,906

Other debtors

49,611

255,788

702,833

765,757

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

190,918

378,229

Hire purchase contracts

43,097

49,078

Trade creditors

542,796

364,861

Tax

36,207

21,001

Social security and other taxes

-

29,700

Other creditors

-

6,124

Directors' loan accounts

3,834

40,850

Accruals and deferred income

4,498

7,499

821,350

897,342

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

1,775

Hire purchase contracts

15,316

17,105

15,316

18,880

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is amount due from B G Farming LLP in the sum of £15,746 (£255,732). The company is a designated member of B G Farming LLP. The amount in above was repaid in full in the forthcoming accounting period.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is R L Giles.

The ultimate controlling party is R L Giles.