REGISTERED NUMBER: 04429943 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SANDHUTTON GROWERS LIMITED

TRADING AS

HERBS UNLIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T R Bosomworth

Mr R H Bosomworth

Mr P R L Dodd

Mrs A J Dodd

Mr J C Wilkinson

REGISTERED OFFICE:

Busby Stoop Road

Sandhutton

Thirsk

North Yorkshire

YO7 4RN

REGISTERED NUMBER:

04429943 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

616,931

571,191

616,931

571,191

CURRENT ASSETS

Inventories

137,404

133,018

Debtors

6

774,967

821,931

Cash at bank and in hand

749,789

607,437

1,662,160

1,562,386

CREDITORS

Amounts falling due within one year

7

800,924

696,974

NET CURRENT ASSETS

861,236

865,412

TOTAL ASSETS LESS CURRENT LIABILITIES

1,478,167

1,436,603

CREDITORS

Amounts falling due after more than one year

8

(120,014

)

(181,207

)

PROVISIONS FOR LIABILITIES

(110,949

)

(89,616

)

NET ASSETS

1,247,204

1,165,780

CAPITAL AND RESERVES

Called up share capital

2,000

2,075

Capital redemption reserve

75

-

Retained earnings

1,245,129

1,163,705

SHAREHOLDERS' FUNDS

1,247,204

1,165,780

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 18 September 2026 and were signed on its behalf by:

Mr P R L Dodd - Director

Mr T R Bosomworth - Director

1.	STATUTORY INFORMATION

Sandhutton Growers Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The directors have considered the financial resources and commitments of the company and have concluded that there are sufficient resources in place to continue operating for the foreseeable future. The directors therefore consider it appropriate to continue to prepare the accounts on the going concern basis.

Significant judgements and estimates

In preparing the financial statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

Critical judgements in applying the company's policies

The management consider that no significant judgements have had to be made in preparing these financial statements.

Critical accounting estimates and assumptions

The directors do not consider that any other accounting estimates and assumptions used in the preparation of these financial statements have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Revenue

Revenue represents goods and services supplied, excluding value added tax. Revenue is recognised to the extent that the company has obtained the right to consideration through its performance and is measured at the fair value of the right to consideration.

Goodwill

Goodwill is initially measured at cost. After initial recognition goodwill is measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation has been provided at 20% in order to write off the cost of each asset over its estimated useful life.

Property, plant and equipment

Items of property, plant and equipment are initially measured at cost. After initial recognition items of property, plant and equipment are measured at cost less any accumulated depreciation and any accumulated impairment losses.

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

Freehold property

-

5% straight line basis

Plant and machinery

-

20%, 25% reducing balance basis and33% straight line basis

Motor vehicles

-

33% straight line basis

Inventories

Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.

Biological assets and agricultural produce are valued using the cost model.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade, other accounts receivable and payable and loans to related parties.

Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Debt instruments such as loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised costs using the effective interest method.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. Although no formal hedging takes place the company enters into derivative financial instruments to minimise exposure to foreign currency risk and these are recorded at fair value in the accounts at each year end with gains or losses being included in administration costs.

Hire purchase and leasing commitments

Assets acquired under finance lease agreements, including hire purchase agreements, are capitalised and the corresponding liability is included in creditors. Finance lease interest is charged to the profit and loss account on a straight line basis over the period of the agreement. Operating lease rentals are charged against profits of the period to which they relate.

Pension costs and other post-retirement benefits

Payments to defined contribution pension schemes are charged as an expense in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 70 (2024 - 71 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

57,736

AMORTISATION

At 1 January 2025

and 31 December 2025

57,736

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

420,628

1,869,334

368,852

2,658,814

Additions

43,004

79,540

107,258

229,802

Disposals

-

(61,977

)

(141,850

)

(203,827

)

At 31 December 2025

463,632

1,886,897

334,260

2,684,789

DEPRECIATION

At 1 January 2025

294,373

1,518,152

275,098

2,087,623

Charge for year

12,484

80,995

72,040

165,519

Eliminated on disposal

-

(43,434

)

(141,850

)

(185,284

)

At 31 December 2025

306,857

1,555,713

205,288

2,067,858

NET BOOK VALUE

At 31 December 2025

156,775

331,184

128,972

616,931

At 31 December 2024

126,255

351,182

93,754

571,191

The net book value of property, plant and equipment includes £ 128,971 (2024 - £ 93,753 ) in respect of assets held under hire purchase contracts.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

731,861

780,997

Other debtors

43,106

40,934

774,967

821,931

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

100,000

100,000

Hire purchase contracts

59,264

57,261

Trade creditors

366,718

323,526

Taxation and social security

72,822

23,256

Other creditors

202,120

192,931

800,924

696,974

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

41,667

141,667

Hire purchase contracts

78,347

39,540

120,014

181,207

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

141,667

241,667

Hire purchase contracts

137,611

96,801

279,278

338,468

Bank loans are secured by way of a fixed and floating debenture in favour of the bank held over the company's assets.

Hire purchase and finance leases are secured on the underlying asset.

10.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £52,739 (2024 - £67,093).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors operate loan accounts with the company which are repayable on demand. The following advances and credits subsisted during the years ended 2025 and 2024.

2025

2024

£

£

Balance outstanding at start of year

-

-

Amounts advanced

9,475

-

Amounts repaid

(9,475

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Interest has been charged at the HMRC beneficial loan rate whilst overdrawn.

12.	RELATED PARTY DISCLOSURES

The directors have made loans to the company and at the year end the amount owed was £25,859 (2024 - £18,454). No interest has been charged (2024 - £nil).