REGISTERED NUMBER: 09492400 (England and Wales)

FARNSWORTHS' FRESH FOODS (WHALLEY)

LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss N J Farnsworth

M J Smith

REGISTERED OFFICE:

Cumberland House, The Sidings

Whalley

Clitheroe

Lancashire

BB7 9SE

REGISTERED NUMBER:

09492400 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

222,043

201,617

CURRENT ASSETS

Stocks

87,384

75,045

Debtors

5

170,176

107,062

Cash at bank

62,471

46,528

320,031

228,635

CREDITORS

Amounts falling due within one year

6

141,059

122,692

NET CURRENT ASSETS

178,972

105,943

TOTAL ASSETS LESS CURRENT LIABILITIES

401,015

307,560

CREDITORS

Amounts falling due after more than one year

7

(31,435

)

(25,032

)

PROVISIONS FOR LIABILITIES

(55,511

)

(52,020

)

NET ASSETS

314,069

230,508

CAPITAL AND RESERVES

Called up share capital

60

62

Capital redemption reserve

30

28

Retained earnings

313,979

230,418

314,069

230,508

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 2 November 2026 and were signed on its behalf by:

Miss N J Farnsworth - Director

1.	STATUTORY INFORMATION

Farnsworths' Fresh Foods (Whalley) 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.

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.

Improvements to property

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% 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 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.

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 18 (2025 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

20,333

164,414

85,256

Additions

-

12,889

-

Disposals

-

-

-

At 31 March 2026

20,333

177,303

85,256

DEPRECIATION

At 1 April 2025

13,733

94,057

67,409

Charge for year

1,320

15,246

3,569

Eliminated on disposal

-

-

-

At 31 March 2026

15,053

109,303

70,978

NET BOOK VALUE

At 31 March 2026

5,280

68,000

14,278

At 31 March 2025

6,600

70,357

17,847

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

211,146

20,677

501,826

Additions

54,980

2,409

70,278

Disposals

(28,990

)

-

(28,990

)

At 31 March 2026

237,136

23,086

543,114

DEPRECIATION

At 1 April 2025

116,818

8,192

300,209

Charge for year

19,154

4,716

44,005

Eliminated on disposal

(23,143

)

-

(23,143

)

At 31 March 2026

112,829

12,908

321,071

NET BOOK VALUE

At 31 March 2026

124,307

10,178

222,043

At 31 March 2025

94,328

12,485

201,617

The net book value of tangible fixed assets includes £ 80,012 (2025 - £ 41,290 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

65,722

57,238

Other debtors

104,454

48,169

Prepayments

-

1,655

170,176

107,062

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

23,419

6,258

Trade creditors

45,835

65,725

Social security and other taxes

52,962

36,069

Other creditors

-

591

Directors' current accounts

9,013

10,050

Accrued expenses

9,830

3,999

141,059

122,692

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

31,435

25,032