REGISTERED NUMBER: 00286651 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

HARTRIDGES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C S Hartridge

Mr E T Hartridge

SECRETARY:

Mr C S Hartridge

REGISTERED OFFICE:

The Maltings

Hambledon

Waterlooville

PO7 4AE

REGISTERED NUMBER:

00286651 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Tangible assets

4

1,062,763

1,044,363

CURRENT ASSETS

Stocks

285,869

304,087

Debtors

5

351,484

358,278

Cash at bank

710,640

654,061

1,347,993

1,316,426

CREDITORS

Amounts falling due within one year

6

507,608

510,885

NET CURRENT ASSETS

840,385

805,541

TOTAL ASSETS LESS CURRENT LIABILITIES

1,903,148

1,849,904

CREDITORS

Amounts falling due after more than one year

7

(64,347

)

(152,795

)

PROVISIONS FOR LIABILITIES

(257,708

)

(252,618

)

NET ASSETS

1,581,093

1,444,491

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Revaluation reserve

9

186,750

211,875

Capital redemption reserve

1,000

1,000

Retained earnings

1,391,343

1,229,616

1,581,093

1,444,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

Mr E T Hartridge - Director

1.	STATUTORY INFORMATION

Hartridges Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office can be found on the Company Information page.

The presentational currency of the financial statements is Pound Sterling (£) which is rounded to the nearest Pound (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the amount derived from ordinary activities, stated after discounts, value added tax and any other sales taxes, where applicable. Turnover is the value of goods provided to customers during the year.

Turnover is recognised on sale of goods when goods are delivered to customers and the title, risks and rewards of ownership have transferred to them.

Turnover is derived from the provision of soft drinks.

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

-

2% and 10% on cost

Plant and machinery

-

20% on cost and Straight line over 15 years

Motor vehicles

-

20% on cost

Plant and machinery is initially recognised at cost and subsequently measured at valuation.

Revaluations are made with sufficient regularity to ensure that the carrying amount of the revalued fixed asset does not differ materially from that which would be determined using fair value at the balance sheet date. The revaluation gain or loss is taken directly to the revaluation reserve in equity and is reported as other comprehensive income. Gains are only recognised in profit and loss to the extent that they reverse a revaluation decrease of the same asset that was previously recognised in profit or loss.

Losses on revaluation are recognised in the revaluation reserve to the extent of a credit balance on the revaluation reserve. Any remaining loss is taken to the profit and loss account.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial instruments are classified by the directors as basic or advanced following the conditions in FRS102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 February 2025

8,000

2,644,519

2,652,519

Additions

-

115,631

115,631

At 31 January 2026

8,000

2,760,150

2,768,150

DEPRECIATION

At 1 February 2025

2,559

1,605,597

1,608,156

Charge for year

160

97,071

97,231

At 31 January 2026

2,719

1,702,668

1,705,387

NET BOOK VALUE

At 31 January 2026

5,281

1,057,482

1,062,763

At 31 January 2025

5,441

1,038,922

1,044,363

If plant and machinery had not been revalued they would have been included at the following:

Historical Cost

£2,260,150

(2025 £2,144,518)

Aggregate depreciation

£1,451,667

(2025 £1,338,100)

Value of plant and machinery

£808,483

(2025 £756,417)

Plant and machinery was valued on an open market basis on 31 January 2026 by the directors.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

240,526

247,791

Amounts owed by group undertakings

57,812

57,812

Other debtors

53,146

52,675

351,484

358,278

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

69,166

74,071

Hire purchase contracts (see note 8)

54,521

38,860

Trade creditors

230,151

319,206

Taxation and social security

148,694

73,671

Other creditors

5,076

5,077

507,608

510,885

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

69,166

Hire purchase contracts (see note 8)

64,347

83,629

64,347

152,795

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

54,521

38,860

Between one and five years

64,347

83,629

118,868

122,489

Non-cancellable

operating leases

2026

2025

£

£

Within one year

28,000

28,000

Between one and five years

112,000

112,000

In more than five years

164,000

192,000

304,000

332,000

9.

RESERVES

Revaluatio

reserve

£

At 1 February 2025

211,875

Transfer between reserves

(25,125

)

At 31 January 2026

186,750

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr C S Hartridge

Balance outstanding at start of year

4,521

9,039

Amounts advanced

10,742

10,482

Amounts repaid

(9,625

)

(15,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,638

4,521

Mr E T Hartridge

Balance outstanding at start of year

10,726

12,819

Amounts advanced

3,710

12,907

Amounts repaid

(9,890

)

(15,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,546

10,726

During the year, the company made advances to both directors as above. No interest has been charged on this balance. The loans were repaid after the year end.