REGISTERED NUMBER: 06751941 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TUTTS CLUMP CIDER LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T G Wale

L C Wale

SECRETARY:

REGISTERED OFFICE:

Travellers Rest Farm

Hungerford Lane

Bradfield

Reading

Berks

RG7 6JH

REGISTERED NUMBER:

06751941 (England and Wales)

ACCOUNTANTS:

C B Heslop And Company Limited

Chartered Accountants

1 High Street

Thatcham

Berks

RG19 3JG

FIXED ASSETS

Intangible assets

4

49

1,149

Tangible assets

5

10,998

14,959

11,047

16,108

CURRENT ASSETS

Stocks

200,000

200,000

Debtors

6

10,654

7,756

Cash at bank and in hand

627

41,531

211,281

249,287

CREDITORS

Amounts falling due within one year

7

102,848

135,119

NET CURRENT ASSETS

108,433

114,168

TOTAL ASSETS LESS CURRENT LIABILITIES

119,480

130,276

CREDITORS

Amounts falling due after more than one year

8

(42,829

)

(51,252

)

PROVISIONS FOR LIABILITIES

10

(2,090

)

(2,842

)

NET ASSETS

74,561

76,182

CAPITAL AND RESERVES

Called up share capital

11

17,953

17,809

Share premium

12

259,415

253,559

Retained earnings

12

(202,807

)

(195,186

)

SHAREHOLDERS' FUNDS

74,561

76,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 2 September 2026 and were signed on its behalf by:

T G Wale - Director

1.	STATUTORY INFORMATION

Tutts Clump Cider 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

Improvements to property

-

Straight line over 7 years

Plant and machinery

-

20% on reducing balance

Office equipment

-

25% on cost

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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

11,000

AMORTISATION

At 1 January 2025

9,851

Charge for year

1,100

At 31 December 2025

10,951

NET BOOK VALUE

At 31 December 2025

49

At 31 December 2024

1,149

Goodwill is in respect of the acquisition of the cider business in 2016.

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Office

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

41,553

88,844

233

130,630

DEPRECIATION

At 1 January 2025

40,341

75,097

233

115,671

Charge for year

1,212

2,749

-

3,961

At 31 December 2025

41,553

77,846

233

119,632

NET BOOK VALUE

At 31 December 2025

-

10,998

-

10,998

At 31 December 2024

1,212

13,747

-

14,959

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

4,908

4,307

Amounts owed by group undertakings

5,226

3,449

Other debtors

520

-

10,654

7,756

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

26,793

19,666

Taxation and social security

-

1,940

Other creditors

76,055

113,513

102,848

135,119

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

26,044

Other creditors

42,829

25,208

42,829

51,252

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Between one and five years

-

11,398

In creating its new production facility, the company took on commitments for hire agreements for new plant and equipment. The directors are pleased to report that the hire agreements have all been paid off.

10.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

2,090

2,842

Deferred

tax

£

Balance at 1 January 2025

2,842

Provided during year

(752

)

Balance at 31 December 2025

2,090

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

17,953

Ordinary

£1

17,953

17,809

144 Ordinary shares of £1 each were allotted as fully paid at a premium of £40.67 per share during the year.

12.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 January 2025

(195,186

)

253,559

58,373

Deficit for the year

(7,621

)

(7,621

)

Cash share issue

-

5,856

5,856

At 31 December 2025

(202,807

)

259,415

56,608

13.	RELATED PARTY DISCLOSURES

Included within debtors is an amount of £5,226 (2024: £3,449 ) due to Tim Wale Limited.

Tim Wale Limited is a company controlled by the directors and charges have been made purely to reflect the recharging of cost.

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Tim Wale, by virtue of his controlling interest in the shares.