R.E. Hudson (Farms) Limited


Directors	C J Hudson
	R E Hudson


Registered Address	Stewart House
	Partney
	Spilsby
	PE23 4PF


Registered Number	01367547 (England and Wales)

Balance Sheet as at
5 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,661		1,955
Investments	4		90		90
			1,751		2,045
Current assets
Stocks	5	180		354
Debtors	6	10,464		10,587
Cash at bank and on hand		41,937		61,796
		52,581		72,737
Creditors amounts falling due within one year	7	(40,392)		(56,705)
Net current assets (liabilities)			12,189		16,032
Total assets less current liabilities			13,940		18,077
Net assets			13,940		18,077
Capital and reserves
Called up share capital			2		2
Profit and loss account			13,938		18,075
Shareholders' funds			13,940		18,077

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 November 2025, and are signed on its behalf by:

R E Hudson
Director
Registered Company No. 01367547

R.E. Hudson (Farms) Limited

Notes to the Financial Statements
for the year ended 5 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	25
	Office Equipment	15

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 06 June 24	47,956	40,599	56,715	3,057	148,327
At 05 June 25	47,956	40,599	56,715	3,057	148,327
Depreciation and impairment
At 06 June 24	47,956	38,735	56,709	2,972	146,372
Charge for year	-	280	1	13	294
At 05 June 25	47,956	39,015	56,710	2,985	146,666
Net book value
At 05 June 25	-	1,584	5	72	1,661
At 05 June 24	-	1,864	6	85	1,955

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 06 June 24	90	90
At 05 June 25	90	90
Net book value
At 05 June 25	90	90
At 05 June 24	90	90

	Notes
	¹Other investments other than loans

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	180	354
Total	180	354

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	10,022	10,102
Prepayments and accrued income	442	485
Total	10,464	10,587

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	585	672
Taxation and social security	407	397
Other creditors	39,400	55,636
Total	40,392	56,705