BK Growers Ltd - Filleted accounts

Registered number

01281811

BK Growers Ltd

Filleted Accounts

31 January 2026

BK Growers Ltd
Registered number:		01281811
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		218,489			246,169

Current assets
Stocks		69,032			69,032
Debtors	4	19,997			9,321
Cash at bank and in hand		416,955			311,537
		505,984			389,890

Creditors: amounts falling due within one year	5	(99,826)			(61,814)

Net current assets			406,158			328,076

Total assets less current liabilities			624,647			574,245


Provisions for liabilities			(39,040)			(44,151)


Net assets			585,607			530,094

Capital and reserves
Called up share capital			116			116
Profit and loss account			585,491			529,978

Shareholders' funds			585,607			530,094

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Alan Wilcock
Director
Approved by the board on 13 February 2026

BK Growers Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Buildings			5% on cost
	Plant and machinery			10% on reducing balance
	Motor vehicles			25% on reducing balance
	Computer Equipment			33% on cost
	Fixtures & Fittings			15% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.











	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					19		19


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	90,807		503,100		86,180		680,087
	At 31 January 2026	90,807		503,100		86,180		680,087

	Depreciation
	At 1 February 2025	89,790		277,113		67,015		433,918
	Charge for the year	102		22,787		4,791		27,680
	At 31 January 2026	89,892		299,900		71,806		461,598

	Net book value
	At 31 January 2026	915		203,200		14,374		218,489
	At 31 January 2025	1,017		225,987		19,165		246,169


4	Debtors					2026		2025
£							£

	Other debtors					19,997		9,321







5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					4,997		14,989
	Trade creditors					37,974		684
	Taxation and social security costs					55,105		44,292
	Other creditors					1,750		1,849
						99,826		61,814


6	Other information

	BK Growers Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Linton Common
	Linton
	Wetherby
	LS22 4JD