Hedgerow Preserves Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10497818

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		37,500		37,500
Tangible Assets	5		9,081		18,404

			46,581		55,904
CURRENT ASSETS
Debtors	6	5,616		16,270
Cash at bank and in hand		25,714		7,258

		31,330		23,528
Creditors: Amounts Falling Due Within One Year	7	(44,925 )		(50,283 )

NET CURRENT ASSETS (LIABILITIES)			(13,595 )		(26,755 )

TOTAL ASSETS LESS CURRENT LIABILITIES			32,986		29,149

NET ASSETS			32,986		29,149

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			32,984		29,147

SHAREHOLDERS' FUNDS			32,986		29,149

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Hedgerow Preserves Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Simon Ellis

Director

03/11/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hedgerow Preserves Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10497818 . The registered office is 16 Edgedale Road, Sheffield, S7 2BQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	20% Straight Line
Computer Equipment	33% Straight Line

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Hedgerow Preserves Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	37,500

As at 31 March 2026	37,500

Net Book Value
As at 31 March 2026	37,500

As at 1 April 2025	37,500

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	36,732	25,000	59,398	1,849	122,979

As at 31 March 2026	36,732	25,000	59,398	1,849	122,979

Depreciation
As at 1 April 2025	26,238	17,090	59,398	1,849	104,575
Provided during the period	7,346	1,977	-	-	9,323

As at 31 March 2026	33,584	19,067	59,398	1,849	113,898

Net Book Value
As at 31 March 2026	3,148	5,933	-	-	9,081

As at 1 April 2025	10,494	7,910	-	-	18,404

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Hedgerow Preserves Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	4,354	14,049
VAT	1,262	2,019
Other taxes and social security	-	202

	5,616	16,270

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	8,896	11,248
Trade creditors	398	397
Bank loans and overdrafts	15,088	17,988
Other taxes and social security	23	-
Other creditors	20,000	20,000
Accruals and deferred income	500	500
Director's loan account	20	150

	44,925	50,283

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	8,896	11,248

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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