Blackdown Growers Marketing Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07084268 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BLACKDOWN GROWERS MARKETING LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S N Cox

D P Cox

R N Cox

D Cox

R Cox

S Calder

REGISTERED OFFICE:

North Fosse Farm

The Fosse Way

Leamington Spa

Warwickshire

CV31 1XQ

REGISTERED NUMBER:

07084268 (England and Wales)

AUDITORS:

HB&O Ltd

Chartered Accountants and Statutory Auditors

Seven Stars House

1 Wheler Road

Coventry

CV3 4LB

BANKERS:

HSBC

PO Box 88

The Parade

Leamington Spa

Warwickshire

CV32 4BU

FIXED ASSETS

Tangible assets

4

314,767

339,565

Investments

5

150

314,917

339,715

CURRENT ASSETS

Debtors

1,813,256

1,777,122

Cash at bank

129,353

207,406

1,942,609

1,984,528

CREDITORS

Amounts falling due within one year

930,927

983,280

NET CURRENT ASSETS

1,011,682

1,001,248

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,326,599

1,340,963

CREDITORS

Amounts falling due after more than one
year

(20,474

)

(35,689

)

PROVISIONS FOR LIABILITIES

(2,635

)

(3,513

)

NET ASSETS

1,303,490

1,301,761

CAPITAL AND RESERVES

Called up share capital

195

Capital redemption reserve

5

Retained earnings

1,303,290

1,301,561

SHAREHOLDERS' FUNDS

1,303,490

1,301,761

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 October 2026 and were signed on its behalf by:

S Calder - Director

1.	STATUTORY INFORMATION

Blackdown Growers Marketing 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.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period.

Turnover

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the goods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold land

-

not provided

Plant & machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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 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 14 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

440,388

DEPRECIATION

At 1 January 2025

100,823

Charge for year

24,798

At 31 December 2025

125,621

NET BOOK VALUE

At 31 December 2025

314,767

At 31 December 2024

339,565

Fixed assets, included in the above, which are held under finance leases are as follows:

Totals

£

COST

At 1 January 2025

and 31 December 2025

85,138

DEPRECIATION

At 1 January 2025

12,416

Charge for year

21,285

At 31 December 2025

33,701

NET BOOK VALUE

At 31 December 2025

51,437

At 31 December 2024

72,722

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2025

and 31 December 2025

150

NET BOOK VALUE

At 31 December 2025

150

At 31 December 2024

150

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Wayne Gutteridge FCA (Senior Statutory Auditor)

for and on behalf of HB&O Ltd

7.	PENSION COMMITMENTS

Pension commitments outstanding at the balance sheet date totalled £nil (2024 - £237).

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

D P Cox

Balance outstanding at start of year

-

17,860

Amounts repaid

-

(17,860

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

R N Cox

Balance outstanding at start of year

-

13,842

Amounts repaid

-

(13,842

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

D Cox

Balance outstanding at start of year

-

18,792

Amounts repaid

-

(18,792

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-