Registration number: 12421225

Home Harvest Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Home Harvest Ltd

Company Information

Directors

Mr Andrew Stephen Johnson Mr Hedley James Roger Aylott Mr Adam Lawrence McNichol

Registered office

High Bank House King Street Sancton York East Yorkshire United Kingdom YO43 4QP

Bankers

Starling Bank 3rd Floor 2 Finsbury Avenue London EC2M 2PP

Home Harvest Ltd

(Registration number: 12421225)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Current assets
Debtors	5	104,479	129,073
Cash at bank and in hand		138,481	6,002
		242,960	135,075
Creditors: Amounts falling due within one year	6	(155,604)	(470,920)
Total assets less current liabilities		87,356	(335,845)
Creditors: Amounts falling due after more than one year	6	(39,923)	(41,504)
Net assets/(liabilities)		47,433	(377,349)
Capital and reserves
Called up share capital		133	118
Share premium reserve		1,087,967	12,982
Retained earnings		(1,040,667)	(390,449)
Shareholders' funds/(deficit)		47,433	(377,349)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 October 2026 and signed on its behalf by:
 

......................................... Mr Andrew Stephen Johnson Director

Home Harvest Ltd

(Registration number: 12421225)
Balance Sheet as at 31 March 2026

......................................... Mr Hedley James Roger Aylott Director

......................................... Mr Adam Lawrence McNichol Director

Home Harvest Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
High Bank House
King Street
Sancton
York
East Yorkshire
YO43 4QP
United Kingdom

These financial statements were authorised for issue by the Board on 19 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Home Harvest Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Government grants

Government grants are charged to the Profit and Loss account on accrual basis unless they are connected to an asset purchase in which case they amortised over the life of the asset. Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Statement of comprehensive income at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Home Harvest Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

The company has taken the option to disclose financial instruments under Section 11 and 12 of UK FRS 102.

Classification
The company applies Sections 11 and 12 of FRS 102 to its financial instruments. Cash at bank, contractual receivables and payables, bank borrowings and director loans are classified as basic financial instruments.
 Recognition and measurement
Basic financial instruments are initially measured at transaction price, adjusted for transaction costs. Financing transactions are initially measured at present value where required. Subsequent measurement is at amortised cost using the effective interest method. Short-term balances and amounts repayable on demand are measured at their undiscounted settlement amount.
 Impairment
Financial assets are reviewed at each reporting date for objective evidence of impairment. Any identified impairment loss is recognised in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	(85,691)	(65,006)

Home Harvest Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

5

Debtors

Current	2026 £	2025 £
Trade debtors	13,611	-
Prepayments	5,000	-
Other debtors	85,868	129,073
	104,479	129,073

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	42,913	52,429
Trade creditors		29,982	182,291
Taxation and social security		5,509	-
Accruals and deferred income		2,200	11,200
Other creditors		75,000	225,000
		155,604	470,920

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	39,923	41,504

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary £1 of £0.00 (2025 - £1) each	1,180,000	118	118	118
Ordinary B £0.01 of £0.00 (2025 - £0) each	151,487	15	-	-
	1,331,487	133	118	118

Home Harvest Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	39,923	41,504

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	6,493	6,333
Other borrowings	36,420	46,096
	42,913	52,429

Bank borrowings

Starling Bank is denominated in GBP with a nominal interest rate of 2.5%, and the final instalment is due on 31 October 2032. The carrying amount at year end is £46,416 (2025 - £47,837). Unsecured loan with no personal guarantees under the Bounce Back Loan Scheme. Repayments are deferred and interest paid by the UK government in the first 12 months. A repayment holiday has been requested under the Pay As You Grow options.

Home Harvest Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

9	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	155,500	-

Loans to related parties

2025	Key management £	Total £
At start of period	13,000	13,000
Repaid	(13,000)	(13,000)
At end of period	-	-

Terms of loans to related parties

Unsecured loan with no repayment terms or interest provided by the company to H J R Aylott. This loan was discharged in full by 31st December 2024.
 

Loans from related parties

2026	Key management £	Total £
At start of period	46,096	46,096
Repaid	(9,676)	(9,676)
At end of period	36,420	36,420

2025	Key management £	Total £
At start of period	23,922	23,922
Advanced	22,174	22,174
At end of period	46,096	46,096

Terms of loans from related parties

Unsecured loan with no repayment terms or interest provided to the company by A S Johnson.