REGISTERED NUMBER: 07182999 (England and Wales)

HOCKERWOOD EGGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

I P Lynn

E M Lynn

REGISTERED OFFICE:

Hockerwood Park

Hockerwood Lane

Southwell

Nottinghamshire

NG25 0PZ

REGISTERED NUMBER:

07182999 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

14 London Road

Newark

Nottinghamshire

NG24 1TW

FIXED ASSETS

Property, plant and equipment

4

752,347

785,499

CURRENT ASSETS

Inventories

233,394

155,631

Debtors

5

70,496

53,351

Cash at bank

559,604

499,783

863,494

708,765

CREDITORS

Amounts falling due within one year

6

520,062

488,677

NET CURRENT ASSETS

343,432

220,088

TOTAL ASSETS LESS CURRENT LIABILITIES

1,095,779

1,005,587

CREDITORS

Amounts falling due after more than one year

7

(110,350

)

(154,251

)

PROVISIONS FOR LIABILITIES

(119,171

)

(122,587

)

NET ASSETS

866,258

728,749

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

866,158

728,649

SHAREHOLDERS' FUNDS

866,258

728,749

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 20 October 2026 and were signed on its behalf by:

I P Lynn - Director

1.	STATUTORY INFORMATION

Hockerwood Eggs 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.

Revenue

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

Revenue comprises sales of produce. Revenue is recognised when the significant risks and rewards have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and that the costs incurred, or to be incurred, in respect of the transaction can be measured reliably.

Property, plant and equipment

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

Land and buildings

-

16.33% on cost and 5% on cost

Plant and machinery etc

-

10% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Inventories

Inventories 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 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 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.

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 5 (2025 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

385,569

1,312,340

1,697,909

Additions

-

34,206

34,206

At 31 March 2026

385,569

1,346,546

1,732,115

DEPRECIATION

At 1 April 2025

121,853

790,557

912,410

Charge for year

14,292

53,066

67,358

At 31 March 2026

136,145

843,623

979,768

NET BOOK VALUE

At 31 March 2026

249,424

502,923

752,347

At 31 March 2025

263,716

521,783

785,499

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

45,045

36,765

Other debtors

25,451

16,586

70,496

53,351

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

35,782

72,872

Hire purchase contracts

8,500

8,500

Trade creditors

88,489

49,452

Taxation and social security

94,225

73,334

Other creditors

293,066

284,519

520,062

488,677

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

101,750

137,151

Hire purchase contracts

8,600

17,100

110,350

154,251

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

137,532

179,782

Hire purchase contracts

17,100

25,600

154,632

205,382

The bank loans are secured by fixed charges over the company's fixed assets.

Hire purchase agreements are secured by a fixed charge over the relevant asset.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100