REGISTERED NUMBER: 07959160 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Holmeswood Hall Produce Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr B Sutton

Mrs IM Sutton

Mr AA Sutton

SECRETARY:

Mrs IM Sutton

REGISTERED OFFICE:

Holmeswood Hall

200 The Marshes Lane,Mere Brow, Tarleton

Preston

Lancashire

PR4 6JS

REGISTERED NUMBER:

07959160 (England and Wales)

ACCOUNTANTS:

Towers + Gornall Ltd

Chartered Certified Accountants

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

FIXED ASSETS

Tangible assets

4

285,393

332,459

CURRENT ASSETS

Stocks

5

53,997

49,297

Debtors

6

74,361

105,463

Cash at bank and in hand

789,426

872,312

917,784

1,027,072

CREDITORS

Amounts falling due within one year

7

186,306

217,591

NET CURRENT ASSETS

731,478

809,481

TOTAL ASSETS LESS CURRENT LIABILITIES

1,016,871

1,141,940

PROVISIONS FOR LIABILITIES

63,538

75,305

NET ASSETS

953,333

1,066,635

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

953,183

1,066,485

SHAREHOLDERS' FUNDS

953,333

1,066,635

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

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

Mr AA Sutton - Director

1.	STATUTORY INFORMATION

Holmeswood Hall Produce 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.

Plant and equipment

-

15% on reducing balance

Tractors

-

15% 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 14 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

equipment

Tractors

vehicles

Totals

£

£

£

£

£

COST

At 1st April 2025

31,239

613,474

260,141

71,220

976,074

Additions

-

1,400

-

-

1,400

At 31st March 2026

31,239

614,874

260,141

71,220

977,474

DEPRECIATION

At 1st April 2025

-

437,477

165,642

40,496

643,615

Charge for year

-

26,608

14,177

7,681

48,466

At 31st March 2026

-

464,085

179,819

48,177

692,081

NET BOOK VALUE

At 31st March 2026

31,239

150,789

80,322

23,043

285,393

At 31st March 2025

31,239

175,997

94,499

30,724

332,459

5.

STOCKS

2026

2025

£

£

Crops, produce, etc.

53,997

49,297

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

62,767

91,542

VAT

11,594

13,921

74,361

105,463

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

35,868

64,826

Corporation tax

2,701

50,909

Social security and other taxes

4,354

3,779

Directors' current accounts

137,069

88,802

Accrued expenses

6,314

9,275

186,306

217,591

8.	RELATED PARTY DISCLOSURES

At the year end, the company owed £137,069 (2025: £88,803) to the directors. No interest has been charged to the company in respect of the loan which is repayable on demand and classified in creditors due within one year.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr and Mrs B Sutton.