REGISTERED NUMBER: 11134456 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

IEC POULTRY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

K Wilson

REGISTERED OFFICE:

IEC House

Old Springs Farm

Market Drayton

Shropshire

TF9 2PG

REGISTERED NUMBER:

11134456 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

FIXED ASSETS

Tangible assets

5

693,141

696,789

CURRENT ASSETS

Stocks

78,735

-

Debtors

6

1,787,541

586,550

Cash at bank

309,987

804,091

2,176,263

1,390,641

CREDITORS

Amounts falling due within one year

7

2,026,152

1,341,511

NET CURRENT ASSETS

150,111

49,130

TOTAL ASSETS LESS CURRENT LIABILITIES

843,252

745,919

PROVISIONS FOR LIABILITIES

40,364

27,736

NET ASSETS

802,888

718,183

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

802,788

718,083

802,888

718,183

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 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:

K Wilson - Director

1.	STATUTORY INFORMATION

IEC Poultry 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.	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.

The financial statements are for the individual entity only.

The accounts have been prepared on a going concern basis.

The financial statements are presented in Sterling (£), rounded to the nearest £1.

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.

Freehold Property - 6.25% straight line

Plant and machinery - 15% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 33% on cost

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

624,900

133,563

20,000

4,130

782,593

Additions

-

56,864

2,500

5,680

65,044

At 31 December 2025

624,900

190,427

22,500

9,810

847,637

DEPRECIATION

At 1 January 2025

39,056

41,868

1,250

3,630

85,804

Charge for year

39,057

22,284

5,312

2,039

68,692

At 31 December 2025

78,113

64,152

6,562

5,669

154,496

NET BOOK VALUE

At 31 December 2025

546,787

126,275

15,938

4,141

693,141

At 31 December 2024

585,844

91,695

18,750

500

696,789

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

192,519

49,225

Other debtors

1,421,754

144,609

Directors' loan accounts

-

100

VAT

148,227

39,345

Prepayments and Accrued Income

25,041

353,271

1,787,541

586,550

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

696,605

32,515

Tax

27,762

30,776

Other creditors

793,635

1,032,504

Accruals and deferred income

508,150

245,716

2,026,152

1,341,511

8.	RELATED PARTY DISCLOSURES

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.

Included within other creditors are amounts due to companies in which the directors have a material interest totalling £793,635 (2025: £1,032,503). There are no terms as to repayments in respect of the amounts and they are repayable on demand.

Included within other debtors are amounts due from companies in which the directors have a material interest totalling £1,421,654 (2025: £144,607). There are no terms as to repayments in respect of the amounts and they are repayable on demand.

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 Balance Sheet. 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 IEC Poultry Ltd for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 IEC Poultry Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of IEC Poultry Ltd and state those matters that we have agreed to state to the director of IEC Poultry 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 IEC Poultry Ltd and its director for our work or for this report.

It is your duty to ensure that IEC Poultry 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 profit of IEC Poultry Ltd. You consider that IEC Poultry 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 IEC Poultry 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.

D.R.E. & Co. Limited

Chartered Accountants

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

1 September 2026