REGISTERED NUMBER: 04057689 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

JOSHUA'S HARVEST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Essame

Mrs R J Essame

SECRETARY:

Mr M J Essame

REGISTERED OFFICE:

Gosford Road

Ottery St Mary

Exeter

Devon

EX11 1NU

REGISTERED NUMBER:

04057689 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

364,729

366,016

364,729

366,016

CURRENT ASSETS

Stocks

6

199,224

222,712

Debtors

7

8,589

14,336

Cash at bank and in hand

144,800

168,318

352,613

405,366

CREDITORS

Amounts falling due within one year

8

190,851

216,511

NET CURRENT ASSETS

161,762

188,855

TOTAL ASSETS LESS CURRENT LIABILITIES

526,491

554,871

CREDITORS

Amounts falling due after more than one year

9

-

(4,664

)

PROVISIONS FOR LIABILITIES

(5,071

)

(5,071

)

NET ASSETS

521,420

545,136

CAPITAL AND RESERVES

Called up share capital

2

2

Capital redemption reserve

100,000

100,000

Retained earnings

421,418

445,134

SHAREHOLDERS' FUNDS

521,420

545,136

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 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 26 October 2026 and were signed on its behalf by:

Mr M J Essame - Director

1.	STATUTORY INFORMATION

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Office equipment

-

15% 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.

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 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

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.

Goodwill

The goodwill shown in the balance sheet at £Nil has been fully amortised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2025 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

23,000

AMORTISATION

At 1 February 2025

and 31 January 2026

23,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Office

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

497,970

44,002

69,107

126,143

737,222

Additions

6,517

3,163

-

333

10,013

At 31 January 2026

504,487

47,165

69,107

126,476

747,235

DEPRECIATION

At 1 February 2025

155,725

37,721

58,001

119,759

371,206

Charge for year

7,210

1,389

1,693

1,008

11,300

At 31 January 2026

162,935

39,110

59,694

120,767

382,506

NET BOOK VALUE

At 31 January 2026

341,552

8,055

9,413

5,709

364,729

At 31 January 2025

342,245

6,281

11,106

6,384

366,016

6.

STOCKS

2026

2025

£

£

Stocks

199,224

222,712

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

7,209

10,677

Tax

-

3,659

Prepayments

1,380

-

8,589

14,336

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,437

10,140

Trade creditors

28,538

28,462

Tax

6,658

3,313

Social security and other taxes

13,043

5,416

VAT

23,644

15,663

Other creditors

2,123

1,316

Directors' current accounts

92,973

136,550

Accrued expenses

19,435

15,651

190,851

216,511

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

-

4,664

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr M J Essame

Balance outstanding at start of year

(68,275

)

(79,607

)

Amounts advanced

45,414

35,396

Amounts repaid

(23,626

)

(24,064

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(46,487

)

(68,275

)

Mrs R J Essame

Balance outstanding at start of year

(68,275

)

(79,608

)

Amounts advanced

45,414

35,396

Amounts repaid

(23,625

)

(24,063

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(46,486

)

(68,275

)

Interest is paid on loans at a rate of 10% per annum.