2023-04-012024-03-312024-03-31false10605059FARM GIRL LTD2025-03-1056101falseiso4217:GBPxbrli:pure106050592023-04-01106050592024-03-31106050592023-04-012024-03-31106050592022-04-01106050592023-03-31106050592022-04-012023-03-3110605059bus:SmallEntities2023-04-012024-03-3110605059bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3110605059bus:AbridgedAccounts2023-04-012024-03-3110605059bus:PrivateLimitedCompanyLtd2023-04-012024-03-3110605059core:WithinOneYear2024-03-3110605059core:AfterOneYear2024-03-3110605059core:WithinOneYear2023-03-3110605059core:AfterOneYear2023-03-3110605059core:ShareCapital2024-03-3110605059core:SharePremium2024-03-3110605059core:RevaluationReserve2024-03-3110605059core:OtherReservesSubtotal2024-03-3110605059core:RetainedEarningsAccumulatedLosses2024-03-3110605059core:ShareCapital2023-03-3110605059core:SharePremium2023-03-3110605059core:RevaluationReserve2023-03-3110605059core:OtherReservesSubtotal2023-03-3110605059core:RetainedEarningsAccumulatedLosses2023-03-3110605059core:LandBuildings2024-03-3110605059core:PlantMachinery2024-03-3110605059core:Vehicles2024-03-3110605059core:FurnitureFittings2024-03-3110605059core:OfficeEquipment2024-03-3110605059core:NetGoodwill2024-03-3110605059core:IntangibleAssetsOtherThanGoodwill2024-03-3110605059core:ListedExchangeTraded2024-03-3110605059core:UnlistedNon-exchangeTraded2024-03-3110605059core:LandBuildings2023-03-3110605059core:PlantMachinery2023-03-3110605059core:Vehicles2023-03-3110605059core:FurnitureFittings2023-03-3110605059core:OfficeEquipment2023-03-3110605059core:NetGoodwill2023-03-3110605059core:IntangibleAssetsOtherThanGoodwill2023-03-3110605059core:ListedExchangeTraded2023-03-3110605059core:UnlistedNon-exchangeTraded2023-03-3110605059core:LandBuildings2023-04-012024-03-3110605059core:PlantMachinery2023-04-012024-03-3110605059core:Vehicles2023-04-012024-03-3110605059core:FurnitureFittings2023-04-012024-03-3110605059core:OfficeEquipment2023-04-012024-03-3110605059core:NetGoodwill2023-04-012024-03-3110605059core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110605059core:ListedExchangeTraded2023-04-012024-03-3110605059core:UnlistedNon-exchangeTraded2023-04-012024-03-3110605059core:MoreThanFiveYears2023-04-012024-03-3110605059core:Non-currentFinancialInstruments2024-03-3110605059core:Non-currentFinancialInstruments2023-03-3110605059dpl:CostSales2023-04-012024-03-3110605059dpl:DistributionCosts2023-04-012024-03-3110605059core:LandBuildings2023-04-012024-03-3110605059core:PlantMachinery2023-04-012024-03-3110605059core:Vehicles2023-04-012024-03-3110605059core:FurnitureFittings2023-04-012024-03-3110605059core:OfficeEquipment2023-04-012024-03-3110605059dpl:AdministrativeExpenses2023-04-012024-03-3110605059core:NetGoodwill2023-04-012024-03-3110605059core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110605059dpl:GroupUndertakings2023-04-012024-03-3110605059dpl:ParticipatingInterests2023-04-012024-03-3110605059dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3110605059core:ListedExchangeTraded2023-04-012024-03-3110605059dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3110605059core:UnlistedNon-exchangeTraded2023-04-012024-03-3110605059dpl:CostSales2022-04-012023-03-3110605059dpl:DistributionCosts2022-04-012023-03-3110605059core:LandBuildings2022-04-012023-03-3110605059core:PlantMachinery2022-04-012023-03-3110605059core:Vehicles2022-04-012023-03-3110605059core:FurnitureFittings2022-04-012023-03-3110605059core:OfficeEquipment2022-04-012023-03-3110605059dpl:AdministrativeExpenses2022-04-012023-03-3110605059core:NetGoodwill2022-04-012023-03-3110605059core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110605059dpl:GroupUndertakings2022-04-012023-03-3110605059dpl:ParticipatingInterests2022-04-012023-03-3110605059dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3110605059core:ListedExchangeTraded2022-04-012023-03-3110605059dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3110605059core:UnlistedNon-exchangeTraded2022-04-012023-03-3110605059core:NetGoodwill2024-03-3110605059core:IntangibleAssetsOtherThanGoodwill2024-03-3110605059core:LandBuildings2024-03-3110605059core:PlantMachinery2024-03-3110605059core:Vehicles2024-03-3110605059core:FurnitureFittings2024-03-3110605059core:OfficeEquipment2024-03-3110605059core:AfterOneYear2024-03-3110605059core:WithinOneYear2024-03-3110605059core:ListedExchangeTraded2024-03-3110605059core:UnlistedNon-exchangeTraded2024-03-3110605059core:ShareCapital2024-03-3110605059core:SharePremium2024-03-3110605059core:RevaluationReserve2024-03-3110605059core:OtherReservesSubtotal2024-03-3110605059core:RetainedEarningsAccumulatedLosses2024-03-3110605059core:NetGoodwill2023-03-3110605059core:IntangibleAssetsOtherThanGoodwill2023-03-3110605059core:LandBuildings2023-03-3110605059core:PlantMachinery2023-03-3110605059core:Vehicles2023-03-3110605059core:FurnitureFittings2023-03-3110605059core:OfficeEquipment2023-03-3110605059core:AfterOneYear2023-03-3110605059core:WithinOneYear2023-03-3110605059core:ListedExchangeTraded2023-03-3110605059core:UnlistedNon-exchangeTraded2023-03-3110605059core:ShareCapital2023-03-3110605059core:SharePremium2023-03-3110605059core:RevaluationReserve2023-03-3110605059core:OtherReservesSubtotal2023-03-3110605059core:RetainedEarningsAccumulatedLosses2023-03-3110605059core:NetGoodwill2022-04-0110605059core:IntangibleAssetsOtherThanGoodwill2022-04-0110605059core:LandBuildings2022-04-0110605059core:PlantMachinery2022-04-0110605059core:Vehicles2022-04-0110605059core:FurnitureFittings2022-04-0110605059core:OfficeEquipment2022-04-0110605059core:AfterOneYear2022-04-0110605059core:WithinOneYear2022-04-0110605059core:ListedExchangeTraded2022-04-0110605059core:UnlistedNon-exchangeTraded2022-04-0110605059core:ShareCapital2022-04-0110605059core:SharePremium2022-04-0110605059core:RevaluationReserve2022-04-0110605059core:OtherReservesSubtotal2022-04-0110605059core:RetainedEarningsAccumulatedLosses2022-04-0110605059core:AfterOneYear2023-04-012024-03-3110605059core:WithinOneYear2023-04-012024-03-3110605059core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3110605059core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3110605059core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3110605059core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3110605059core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3110605059core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3110605059core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3110605059core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3110605059core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3110605059core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3110605059core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3110605059core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3110605059core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3110605059core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3110605059core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3110605059core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3110605059core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3110605059core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3110605059core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3110605059core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3110605059core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3110605059core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3110605059core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3110605059core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3110605059core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3110605059core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3110605059core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3110605059bus:Director12023-04-012024-03-3110605059bus:Director22023-04-012024-03-31

FARM GIRL LTD

Registered Number
10605059
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

FARM GIRL LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

HOOD, Anthony
HOOD, Rosanna

Registered Address

Westbourne Studios Unit 103
242 Acklam Road
London
W10 5JJ

Registered Number

10605059 (England and Wales)
FARM GIRL LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets318,05926,202
18,05926,202
Current assets
Stocks6,5265,817
Debtors4714,596554,513
Cash at bank and on hand39,8562,146
760,978562,476
Creditors amounts falling due within one year5(203,736)(214,569)
Net current assets (liabilities)557,242347,907
Total assets less current liabilities575,301374,109
Creditors amounts falling due after one year6(155,489)(43,446)
Net assets419,812330,663
Capital and reserves
Called up share capital9090
Profit and loss account419,722330,573
Shareholders' funds419,812330,663
The financial statements were approved and authorised for issue by the Board of Directors on 10 March 2025, and are signed on its behalf by:
HOOD, Anthony
Director
Registered Company No. 10605059
FARM GIRL LTD
Notes to the Financial Statements
for the year ended 31 March 2024

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
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Improvements to property - 10% Kitchen equipment - 14% Computer equipment - 25% All other equipment - 20%
Stocks and work in progress
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year2323
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23193,147
Additions9,955
At 31 March 24203,102
Depreciation and impairment
At 01 April 23166,946
Charge for year18,097
At 31 March 24185,043
Net book value
At 31 March 2418,059
At 31 March 2326,202
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,0344,297
Amounts owed by group undertakings631,041509,040
Other debtors63,42434,312
Prepayments and accrued income18,0976,864
Total714,596554,513
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables43,75382,913
Bank borrowings and overdrafts45,6276,023
Amounts owed to related parties76,86861,986
Taxation and social security-11,942
Other creditors23,59541,459
Accrued liabilities and deferred income13,89310,246
Total203,736214,569
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts155,48943,446
Total155,48943,446
7.Controlling party
The company is a wholly owned subsidiary of Farm Girl Holdings Limited. The registered office address is: Westbourne Studios Unit 103 242 Acklam Road London W10 5JJ