REGISTERED NUMBER: 05014524 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Horton Farms Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J M Leeder

SECRETARY:

Mrs I L Leeder

REGISTERED OFFICE:

45a Norwich Road

Dereham

Norfolk

NR20 3AS

REGISTERED NUMBER:

05014524 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,028,179

1,016,352

CURRENT ASSETS

Stocks

1,480

1,840

Debtors

5

17,144

11,459

Cash at bank

848,857

759,777

867,481

773,076

CREDITORS

Amounts falling due within one year

6

417,941

356,930

NET CURRENT ASSETS

449,540

416,146

TOTAL ASSETS LESS CURRENT LIABILITIES

1,477,719

1,432,498

PROVISIONS FOR LIABILITIES

59,666

59,666

NET ASSETS

1,418,053

1,372,832

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,417,953

1,372,732

1,418,053

1,372,832

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 director acknowledges his 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 director and authorised for issue on 27 October 2026 and were signed by:

Mr J M Leeder - Director

1.	STATUTORY INFORMATION

Horton Farms Ltd 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.

Freehold land and buildings No Depreciation

Plant and equipment 15% on reducing balance

Computer equipment 25% on reducing balance

Motor vehicles 25% 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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 9 ).

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

828,530

649,701

43,284

3,803

1,525,318

Additions

-

48,116

-

-

48,116

Disposals

-

(8,500

)

-

-

(8,500

)

At 31 January 2026

828,530

689,317

43,284

3,803

1,564,934

DEPRECIATION

At 1 February 2025

-

468,227

37,764

2,975

508,966

Charge for year

-

34,391

1,380

207

35,978

Eliminated on disposal

-

(8,189

)

-

-

(8,189

)

At 31 January 2026

-

494,429

39,144

3,182

536,755

NET BOOK VALUE

At 31 January 2026

828,530

194,888

4,140

621

1,028,179

At 31 January 2025

828,530

181,474

5,520

828

1,016,352

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

6,673

900

Other debtors

10,471

10,559

17,144

11,459

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

4,402

3,458

Taxation and social security

67,415

62,697

Other creditors

346,124

290,775

417,941

356,930