| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 MARCH 2024 TO 31 DECEMBER 2024 |
| FOR |
| STANTON FARMS HOLDINGS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 MARCH 2024 TO 31 DECEMBER 2024 |
| FOR |
| STANTON FARMS HOLDINGS LIMITED |
| STANTON FARMS HOLDINGS LIMITED (REGISTERED NUMBER: 13227141) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 MARCH 2024 TO 31 DECEMBER 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| STANTON FARMS HOLDINGS LIMITED |
| COMPANY INFORMATION |
| FOR THE PERIOD 1 MARCH 2024 TO 31 DECEMBER 2024 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants & Tax Consultants |
| 27-29 Old Market |
| Wisbech |
| Cambridgeshire |
| PE13 1NE |
| STANTON FARMS HOLDINGS LIMITED (REGISTERED NUMBER: 13227141) |
| BALANCE SHEET |
| 31 DECEMBER 2024 |
| 31.12.24 | 29.2.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 10 |
| Retained earnings |
| 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. |
| STANTON FARMS HOLDINGS LIMITED (REGISTERED NUMBER: 13227141) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2024 |
| The financial statements were approved by the director and authorised for issue on |
| STANTON FARMS HOLDINGS LIMITED (REGISTERED NUMBER: 13227141) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 MARCH 2024 TO 31 DECEMBER 2024 |
| 1. | STATUTORY INFORMATION |
| Stanton Farms Holdings Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Going concern |
| At the balance sheet date the company had a working capital deficit of £36,195 by virtue of its current liabilities exceeding its current assets. The directors are confident that the going concern basis for the preparation of the financial statements is appropriate, and have confirmed their continuing support for the company in writing. |
| 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 |
| Land & Buildings | - |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| Taxation |
| Taxation for the period 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 period 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. |
| STANTON FARMS HOLDINGS LIMITED (REGISTERED NUMBER: 13227141) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 MARCH 2024 TO 31 DECEMBER 2024 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was NIL (2024 - NIL). |
| 4. | TANGIBLE FIXED ASSETS |
| Land & |
| Buildings |
| £ |
| COST OR VALUATION |
| Transfer from Stanton Farms |
| Limited |
| Revaluation |
| At 31 December 2024 |
| DEPRECIATION |
| Revaluation | ( |
) |
| Transfer from Stanton Farms |
| Limited |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| Cost or valuation at 31 December 2024 is represented by: |
| Land & |
| Buildings |
| £ |
| Valuation in 2024 | 923,500 |
| If land & buildings had not been revalued they would have been included at the following historical cost: |
| 31.12.24 | 29.2.24 |
| £ | £ |
| Cost | 104,811 | - |
| Value of land in freehold land and buildings | 104,811 | - |
| Land & buildings were valued on an open market basis on 31 August 2024 by Brown & Co . |
| 5. | FIXED ASSET INVESTMENTS |
| 31.12.24 | 29.2.24 |
| £ | £ |
| Shares in group undertakings |
| Other investments not loans |
| STANTON FARMS HOLDINGS LIMITED (REGISTERED NUMBER: 13227141) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 MARCH 2024 TO 31 DECEMBER 2024 |
| 5. | FIXED ASSET INVESTMENTS - continued |
| Additional information is as follows: |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 March 2024 |
| Disposals | ( |
) |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 29 February 2024 |
| Investments (neither listed nor unlisted) were as follows: |
| 31.12.24 | 29.2.24 |
| £ | £ |
| Park Farm Arable | 65,538 | - |
| Interest in partnership - Park Farm Arable | 31.12.2024 |
| £ |
| At 1 March 2024 | - |
| Transfer from Stanton Farms Limited | 40,407 |
| Profit for the year | 25,131 |
| At 31 December 2024 | 65,538 |
| On 30 August 2024 the business of Stanton Farms Limited was split between Stanton Farms Limited and Stanton Farms Holdings Limited, together with the interest in Park Farm Arable moving to Stanton Farms Holdings Limited and Park Farm Tourism Limited remaining with Stanton Farms Limited. |
| On 30 August 2024 Stanton Farms Limited was transferred to Stanton Farms Developments Limited by a distribution in specie. |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| Additions |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| Fair value at 31 December 2024 is represented by: |
| £ |
| Valuation in 2024 | 390,000 |
| STANTON FARMS HOLDINGS LIMITED (REGISTERED NUMBER: 13227141) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 MARCH 2024 TO 31 DECEMBER 2024 |
| 6. | INVESTMENT PROPERTY - continued |
| If investment property had not been revalued it would have been included at the following historical cost: |
| 31.12.24 | 29.2.24 |
| £ | £ |
| Cost | 150,738 | - |
| Investment property was valued on an open market basis on 31 August 2024 by Brown & Co . |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.24 | 29.2.24 |
| £ | £ |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.24 | 29.2.24 |
| £ | £ |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.12.24 | 29.2.24 |
| £ | £ |
| Other creditors |
| 10. | RESERVES |
| Revaluation |
| reserve |
| £ |
| Revaluation | 1,005,772 |
| At 31 December 2024 |
| STANTON FARMS HOLDINGS LIMITED (REGISTERED NUMBER: 13227141) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 MARCH 2024 TO 31 DECEMBER 2024 |
| 11. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is Stanton Farms Developments Limited. |
| The principal place of business is: |
| Scotland Hall Barn |
| Scotland Street |
| Stoke-By-Nayland |
| Suffolk |
| CO6 4QG |
| The registered office is: |
| 27 - 29 Old Market |
| Wisbech |
| Cambridgeshire |
| PE13 1NE |
| During the period, the company became a wholly owned subsidiary of Stanton Farms Developments Limited, following a group reconstruction. |