| REGISTERED NUMBER: |
| P H Clark (High Burnham) Limited |
| Unaudited Financial Statements For The Year Ended 31 March 2026 |
| REGISTERED NUMBER: |
| P H Clark (High Burnham) Limited |
| Unaudited Financial Statements For The Year Ended 31 March 2026 |
| P H Clark (High Burnham) Limited (Registered number: 10931878) |
| Contents of the Financial Statements |
| For The Year Ended 31 March 2026 |
| Page |
| Company Information | 1 |
| Abridged Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| P H Clark (High Burnham) Limited |
| Company Information |
| For The Year Ended 31 March 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Sidings Court |
| Lakeside |
| Doncaster |
| South Yorkshire |
| DN4 5NU |
| P H Clark (High Burnham) Limited (Registered number: 10931878) |
| Abridged Balance Sheet |
| 31 March 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 7 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Share premium |
| Revaluation reserve | 9 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| P H Clark (High Burnham) Limited (Registered number: 10931878) |
| Notes to the Financial Statements |
| For The Year Ended 31 March 2026 |
| 1. | STATUTORY INFORMATION |
| P H Clark (High Burnham) Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoiced sales of goods, services and subsidies, excluding value added tax. |
| Tangible fixed assets |
| Land and buildings | - |
| Plant and machinery | - |
| Fixtures, fittings and equipment | - |
| Motor vehicles | - |
| Stocks |
| Stock has been professionally valued by DDM Agriculture (Bawtry) Limited at the cost of the growing crops and produce inclusive of consumables and overheads as appropriate. |
| 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 |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates two defined contribution pension schemes. Contributions payable to the company's pension schemes are charged to profit or loss in the period to which they relate. |
| Grants |
| Grants are recognised in the period to which they have an entitlement. |
| P H Clark (High Burnham) Limited (Registered number: 10931878) |
| Notes to the Financial Statements - continued |
| For The Year Ended 31 March 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Investments |
| Fixed asset investments are included in the financial statements at cost or valuation and gross investment income is included on a receivable basis. Realised and unrealised gains and losses on investments and fixed assets are disclosed separately in the accounts. Any gains or losses are shown in the income statement. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Totals |
| £ |
| COST |
| At 1 April 2025 |
| Additions |
| Disposals | ( |
) |
| At 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| 5. | FIXED ASSET INVESTMENTS |
| Information on investments other than loans is as follows: |
| Totals |
| £ |
| COST OR VALUATION |
| At 1 April 2025 | 511,256 |
| Additions | 4,251 |
| Disposals | (3,383 | ) |
| Revaluations | 65,880 |
| At 31 March 2026 | 578,004 |
| NET BOOK VALUE |
| At 31 March 2026 | 578,004 |
| At 31 March 2025 | 511,256 |
| Cost or valuation at 31 March 2026 is represented by: |
| Totals |
| £ |
| Valuation in 2026 | 578,004 |
| P H Clark (High Burnham) Limited (Registered number: 10931878) |
| Notes to the Financial Statements - continued |
| For The Year Ended 31 March 2026 |
| 6. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts | 76,125 | 35,500 |
| The hire purchase contracts are secured on the assets to which they relate. |
| 7. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax |
| Capital allowances | 169,645 | 159,815 |
| Other timing differences | 2,375 | 4,375 |
| Tax losses | (65,350 | ) | (43,870 | ) |
| 106,670 | 120,320 |
| Deferred |
| tax |
| £ |
| Balance at 1 April 2025 |
| Provided during year | ( |
) |
| Balance at 31 March 2026 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary | £1 | 8,000,003 | 8,000,003 |
| 9. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 April 2025 |
| Investments | 65,880 |
| At 31 March 2026 |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| No interest has been charged on the overdrawn balance (2025 - £114). The loan was repaid after the year end. |