REGISTERED NUMBER: 02614307 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Whitaker Animal Feeds Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

DIRECTORS:

R W Wood

Mrs P R Wood

REGISTERED OFFICE:

Balcony Works

Oakworth Road

Keighley

West Yorkshire

BD21 1QP

REGISTERED NUMBER:

02614307 (England and Wales)

ACCOUNTANTS:

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

BD21 3DS

FIXED ASSETS

Tangible assets

4

248,057

219,525

CURRENT ASSETS

Stocks

130,000

110,000

Debtors

5

230,491

209,850

Cash at bank and in hand

33,927

57,888

394,418

377,738

CREDITORS

Amounts falling due within one year

6

347,114

409,761

NET CURRENT ASSETS/(LIABILITIES)

47,304

(32,023

)

TOTAL ASSETS LESS CURRENT LIABILITIES

295,361

187,502

CREDITORS

Amounts falling due after more than one year

7

(231,419

)

(111,177

)

PROVISIONS FOR LIABILITIES

8

(12,778

)

(7,098

)

NET ASSETS

51,164

69,227

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

51,064

69,127

SHAREHOLDERS' FUNDS

51,164

69,227

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 24 September 2026 and were signed on its behalf by:

R Wood - Director

1.	STATUTORY INFORMATION

Whitaker Animal Feeds 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.

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.

Turnover

Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

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

-

Other

Improvements to property

-

10% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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 assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss and any subsequent reversal is recognised in the 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 of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables and bank loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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 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 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.

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.

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 June 2025

173,957

18,285

87,020

Additions

-

-

14,000

Disposals

-

-

-

At 31 May 2026

173,957

18,285

101,020

DEPRECIATION

At 1 June 2025

3,479

8,174

56,570

Charge for year

3,479

1,011

6,668

Eliminated on disposal

-

-

-

At 31 May 2026

6,958

9,185

63,238

NET BOOK VALUE

At 31 May 2026

166,999

9,100

37,782

At 31 May 2025

170,478

10,111

30,450

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2025

9,564

36,478

6,933

332,237

Additions

-

40,659

-

54,659

Disposals

-

(25,425

)

-

(25,425

)

At 31 May 2026

9,564

51,712

6,933

361,471

DEPRECIATION

At 1 June 2025

7,202

31,609

5,678

112,712

Charge for year

354

10,534

687

22,733

Eliminated on disposal

-

(22,031

)

-

(22,031

)

At 31 May 2026

7,556

20,112

6,365

113,414

NET BOOK VALUE

At 31 May 2026

2,008

31,600

568

248,057

At 31 May 2025

2,362

4,869

1,255

219,525

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

135,000

140,000

Other debtors

85,518

65,018

VAT

9,346

4,525

Prepayments

627

307

230,491

209,850

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans and overdrafts

15,685

11,476

Other loans

11,167

9,783

Hire purchase contracts

8,181

-

Trade creditors

187,434

204,257

Tax

-

14,636

Social security and other taxes

1,443

2,062

Directors' current accounts

120,911

165,396

Accrued expenses

2,293

2,151

347,114

409,761

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans - 1-2 years

15,828

11,793

Bank loans - 2-5 years

140,435

45,786

Other loans - 1-2 years

12,746

11,167

Other loans - 2-5 years

29,685

42,431

Hire purchase contracts

32,725

-

231,419

111,177

8.	PROVISIONS FOR LIABILITIES

31.5.26

31.5.25

£

£

Deferred tax

12,778

7,098

Deferred

tax

£

Balance at 1 June 2025

7,098

Charge to Statement of Income and Retained Earnings during year

5,680

Movement during year

Balance at 31 May 2026

12,778

9.	ULTIMATE CONTROLLING PARTY

The controlling party is R W Wood.

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Whitaker Animal Feeds Limited for the year ended 31 May 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 Board of Directors of Whitaker Animal Feeds Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Whitaker Animal Feeds Limited and state those matters that we have agreed to state to the Board of Directors of Whitaker Animal Feeds Limited, as a body, 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 Whitaker Animal Feeds Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Whitaker Animal Feeds Limited 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 loss of Whitaker Animal Feeds Limited. You consider that Whitaker Animal Feeds Limited 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 Whitaker Animal Feeds Limited. 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.

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

BD21 3DS

24 September 2026