REGISTERED NUMBER: 13152745 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

SHERRINGTON POULTRY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A L Harcourt-Thomas

D C Thomas

A Thomas

REGISTERED OFFICE:

Sherrington Manor

Broxwood

Leominster

Herefordshire

HR6 9JR

REGISTERED NUMBER:

13152745 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

FIXED ASSETS

Tangible assets

5

416,071

274,473

CURRENT ASSETS

Stocks

155,988

91,596

Debtors

6

195,912

130,286

Cash at bank

392,894

230,388

744,794

452,270

CREDITORS

Amounts falling due within one year

7

343,946

171,885

NET CURRENT ASSETS

400,848

280,385

TOTAL ASSETS LESS CURRENT LIABILITIES

816,919

554,858

CREDITORS

Amounts falling due after more than one year

8

(22,009

)

(22,838

)

PROVISIONS FOR LIABILITIES

(104,018

)

(68,618

)

NET ASSETS

690,892

463,402

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

690,792

463,302

690,892

463,402

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

D C Thomas - Director

Mrs A L Harcourt-Thomas - Director

A Thomas - Director

1.	STATUTORY INFORMATION

Sherrington Poultry 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

These financial statements are for the individual entity only.

The financial statements are presented in Sterling (£), rounded to the nearest £1.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at historic cost less accumulated depreciation. Cost includes the original purchase price, costs attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised.

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

Plant and machinery

- 25% on straight line or over the terms of the lease period

Computer equipment

- 20% on straight line

Motor vehicles

- 15% on straight line

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

(i) Financial assets

Basic financial assets, including trade receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit or 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 or control of the ownership of the asset are transferred to another party.

(ii) Financial liabilities

Basic financial liabilities, including trade and other payables are initially recognised at transaction price and subsequently carried at amortised cost.

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 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 are capitalised in the balance sheet. those held under hire purchase are depreciated over the lease period.

The interest element of these obligations is charged to the profit and loss over the relevant period. The capital element of the future payment is treated as a liability.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

376,069

20,990

1,320

398,379

Additions

365,222

-

857

366,079

Disposals

(211,000

)

-

-

(211,000

)

At 31 January 2026

530,291

20,990

2,177

553,458

DEPRECIATION

At 1 February 2025

121,054

2,624

228

123,906

Charge for year

135,616

3,148

311

139,075

Eliminated on disposal

(125,594

)

-

-

(125,594

)

At 31 January 2026

131,076

5,772

539

137,387

NET BOOK VALUE

At 31 January 2026

399,215

15,218

1,638

416,071

At 31 January 2025

255,015

18,366

1,092

274,473

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

Additions

73,000

Reclassification/transfer

91,000

At 31 January 2026

164,000

DEPRECIATION

Charge for year

58,663

Reclassification/transfer

1,896

At 31 January 2026

60,559

NET BOOK VALUE

At 31 January 2026

103,441

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

1,892

1,951

Amount owed by related entity

77,489

83,184

VAT

19,031

35,981

Prepayments and accrued income

97,500

9,170

195,912

130,286

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

29,000

13,667

Trade creditors

48,634

26,770

Tax

52,781

29,724

Social security and other taxes

593

146

Other creditors

587

-

Accrued expenses

212,351

101,578

343,946

171,885

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

22,009

22,838

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Hire purchase contracts

51,009

36,505

Hire purchase liabilities are secured against the assets to which they relate.

10.	RELATED PARTY DISCLOSURES

Included within other debtors due within one year is a balance of £77,489 (2025: £83,184) due to JG, DC & AL Thomas partnership, a partnership in which the directors are partners. During the year Sherrington Poultry Limited paid £14,735 (2025: £13,910) for feed and £9,075 (2025: £23,189) for electric to JG, DC & AL Thomas.