REGISTERED NUMBER: 13467349 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 November 2025

for

Tunnard Straw Ltd

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

7

Director:

F Tunnard

Registered office:

The Holmes

Holmes Road

Kirton Holme

Boston

Lincolnshire

PE20 1SP

Registered number:

13467349 (England and Wales)

Accountants:

Moore Thompson

27 Market Place

Market Deeping

Peterborough

Cambridgeshire

PE6 8EA

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tunnard Straw Ltd for the year ended 28 November 2025 which comprise the Income statement, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Tunnard Straw Ltd in accordance with the terms of our engagement letter dated 9 February 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Tunnard Straw Ltd and state those matters that we have agreed to state to the director of Tunnard Straw Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tunnard Straw Ltd and its director for our work or for this report.

It is your duty to ensure that Tunnard Straw Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Tunnard Straw Ltd. You consider that Tunnard Straw Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tunnard Straw Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

27 Market Place

Market Deeping

Peterborough

Cambridgeshire

PE6 8EA

28 August 2026

Fixed assets

Tangible assets

5

453,374

915,774

Current assets

Stocks

223,341

553,610

Debtors

6

61,321

137,511

Cash at bank

18,111

554

302,773

691,675

Creditors

Amounts falling due within one year

7

331,027

851,912

Net current liabilities

(28,254

)

(160,237

)

Total assets less current liabilities

425,120

755,537

Creditors

Amounts falling due after more than one year

8

-

(143,747

)

Provisions for liabilities

(90,075

)

(136,431

)

Net assets

335,045

475,359

Capital and reserves

Called up share capital

10

100

100

Retained earnings

334,945

475,259

Shareholders' funds

335,045

475,359

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 November 2025 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 28 August 2026 and were signed by:

F Tunnard - Director

1.	Statutory information

Tunnard Straw 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.

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

Due to a change in the company's year end, the current financial statements cover a period of 12 months, whereas, the comparative figures cover a period of 17 months. Therefore, the comparative figures may not be entirely comparable.

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% Straight line

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

5.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 29 November 2024

1,129,050

15,600

1,087

1,145,737

Additions

7,509

-

2,372

9,881

Disposals

(429,000

)

-

-

(429,000

)

At 28 November 2025

707,559

15,600

3,459

726,618

Depreciation

At 29 November 2024

226,982

2,725

256

229,963

Charge for year

165,520

3,219

539

169,278

Eliminated on disposal

(125,997

)

-

-

(125,997

)

At 28 November 2025

266,505

5,944

795

273,244

Net book value

At 28 November 2025

441,054

9,656

2,664

453,374

At 28 November 2024

902,068

12,875

831

915,774

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

44,416

59,512

Amounts owed by related parties

7,000

2,421

Other debtors

9,905

75,578

61,321

137,511

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts

227,067

539,071

Trade creditors

13,225

70,184

Amounts owed to related parties

57,400

57,400

Taxation and social security

928

-

Other creditors

32,407

185,257

331,027

851,912

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

-

143,747

9.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase within 1 year

227,067

539,071

Hire purchase more than 1 year

-

143,747

227,067

682,818

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

11.	Related party disclosures

As at 28 November 2025, Tunnard Straw Ltd was owed an amount totalling £1,500 (2024: £1,421) from Tunagri Ltd.

As at 28 November 2025, Tunnard Straw Ltd was owed an amount totalling £5,500 (2024: £1,000) from Tunnard Ltd.

As at 28 November 2025, Tunnard Straw Ltd owed an amount totalling £57,400 (2024: £57,400) to Tunnard Farms Ltd.

12.	Exceptional items

The exceptional item relates to the destruction of a piece of machinery as a result of a fire. The total loss recognised as an exceptional item is £99,896.