REGISTERED NUMBER: 04351709 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Woofferton Poultry Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

A R Young

Mrs S J Young

Registered office:

Hill House Farm

Ross Road

Ledbury

Herefordshire

HR8 2LE

Registered number:

04351709 (England and Wales)

Accountants:

Crowthers Chartered Accountants

1 Ripple Court

Brockeridge Park

Tewkesbury

Gloucestershire

GL20 6FG

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

923,969

925,840

Investment property

6

350,000

350,000

1,273,969

1,275,840

CURRENT ASSETS

Inventories

22,197

94,396

Debtors

7

448,873

38,786

Cash at bank

589,540

222,598

1,060,610

355,780

CREDITORS

Amounts falling due within one year

8

420,552

62,350

NET CURRENT ASSETS

640,058

293,430

TOTAL ASSETS LESS CURRENT LIABILITIES

1,914,027

1,569,270

CREDITORS

Amounts falling due after more than one year

9

(11,696

)

(15,595

)

PROVISIONS FOR LIABILITIES

(24,859

)

-

NET ASSETS

1,877,472

1,553,675

CAPITAL AND RESERVES

Called up share capital

10

2

2

Fair value reserve

11

76,404

76,404

Retained earnings

1,801,066

1,477,269

SHAREHOLDERS' FUNDS

1,877,472

1,553,675

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.

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 8 July 2026 and were signed on its behalf by:

A R Young - Director

1.	STATUTORY INFORMATION

Woofferton Poultry 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of goods sold during the period net of VAT. Turnover is recognised when goods are physically delivered to the customer.

Goodwill

Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

Straight line over 25 years

Plant and machinery etc

-

Straight line over 15 years and Straight line over 10 years

Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property

Investment property is included at fair value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

1

Amortisation

At 1 April 2025

and 31 March 2026

1

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 April 2025

1,169,836

651,274

1,821,110

Additions

68,517

3,265

71,782

At 31 March 2026

1,238,353

654,539

1,892,892

Depreciation

At 1 April 2025

339,970

555,300

895,270

Charge for year

49,534

24,119

73,653

At 31 March 2026

389,504

579,419

968,923

Net book value

At 31 March 2026

848,849

75,120

923,969

At 31 March 2025

829,866

95,974

925,840

6.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2025

and 31 March 2026

350,000

Net book value

At 31 March 2026

350,000

At 31 March 2025

350,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2021

29,944

Valuation in 2022

15,000

Valuation in 2024

30,000

Valuation in 2025

10,000

Cost

265,056

350,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

265,056

265,056

Investment property was valued on an open market basis on 31 March 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

436,414

-

Other debtors

12,459

38,786

448,873

38,786

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

385,935

56,044

Taxation and social security

31,909

2,456

Other creditors

2,708

3,850

420,552

62,350

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

11,696

15,595

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

11.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

76,404