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Company Registration No. 06767723 (England and Wales)
Heart of the Country Ltd Unaudited accounts for the year ended 31 December 2025
Heart of the Country Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Heart of the Country Ltd Company Information for the year ended 31 December 2025
Directors
Ben Stubbs Toby Stubbs Simon Stubbs Lesley Stubbs
Company Number
06767723 (England and Wales)
Registered Office
Home Farm Old London Road Swinfen Lichfield WS14 9QR UK
- 3 -
Heart of the Country Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
208,224 
219,183 
Tangible assets
5
710 
4,203 
208,934 
223,386 
Current assets
Inventories
146,749 
175,281 
Debtors
6
266,860 
179,776 
Cash at bank and in hand
340,814 
513,484 
754,423 
868,541 
Creditors: amounts falling due within one year
7
(169,143)
(296,270)
Net current assets
585,280 
572,271 
Net assets
794,214 
795,657 
Capital and reserves
Called up share capital
8
200 
200 
Profit and loss account
794,014 
795,457 
Shareholders' funds
794,214 
795,657 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by
Ben Stubbs Director Company Registration No. 06767723
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Heart of the Country Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Heart of the Country Ltd is a private company, limited by shares, registered in England and Wales, registration number 06767723. The registered office is Home Farm, Old London Road, Swinfen, Lichfield, WS14 9QR, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: 25% reducing balance. Goodwill 5% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. 5% reducing balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2025
498,000 
At 31 December 2025
498,000 
Amortisation
At 1 January 2025
278,817 
Charge for the year
10,959 
At 31 December 2025
289,776 
Net book value
At 31 December 2025
208,224 
At 31 December 2024
219,183 
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Heart of the Country Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
14,554 
20,700 
4,041 
39,295 
Disposals
- 
(20,700)
- 
(20,700)
At 31 December 2025
14,554 
- 
4,041 
18,595 
Depreciation
At 1 January 2025
14,178 
17,445 
3,469 
35,092 
Charge for the year
95 
3,255 
143 
3,493 
On disposals
- 
(20,700)
- 
(20,700)
At 31 December 2025
14,273 
- 
3,612 
17,885 
Net book value
At 31 December 2025
281 
- 
429 
710 
At 31 December 2024
376 
3,255 
572 
4,203 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
151,140 
80,561 
Accrued income and prepayments
6,946 
13,534 
Other debtors
39,668 
17,068 
197,754 
111,163 
Amounts falling due after more than one year
Other debtors
69,106 
68,613 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
33,314 
35,392 
Trade creditors
17,017 
133,412 
Taxes and social security
4,799 
13,738 
Other creditors
133 
133 
Accruals
113,880 
113,595 
169,143 
296,270 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
9
Transactions with related parties
Pear Tree Creperie debtor £67857 Heart of the Country (Holdings Ltd) debtor £756
- 6 -
Heart of the Country Ltd Notes to the Accounts for the year ended 31 December 2025
10
Controlling party
Heart of the Country Holdings Ltd. Home Farm. WS14 9QR
11
Average number of employees
During the year the average number of employees was 10 (2024: 10).
- 7 -