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REGISTERED NUMBER: 06503728 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

G E SYMMS & SON LIMITED

G E SYMMS & SON LIMITED (REGISTERED NUMBER: 06503728)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


G E SYMMS & SON LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: R G Symms
J C G Symms





REGISTERED OFFICE: Batsons Farm
Adber
Sherborne
Dorset
DT9 4SG





REGISTERED NUMBER: 06503728 (England and Wales)





ACCOUNTANTS: Evans & Co
Manchester House
High Street
Stalbridge
Sturminster Newton
Dorset
DT10 2LL

G E SYMMS & SON LIMITED (REGISTERED NUMBER: 06503728)

ABRIDGED BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 1,833,701 1,853,313
Investment property 7 400,000 400,000
Biological assets 8 291,750 279,175
2,525,451 2,532,488

CURRENT ASSETS
Stocks 184,877 204,542
Debtors 148,662 231,109
Cash at bank 93,194 91,546
426,733 527,197
CREDITORS
Amounts falling due within one year 407,574 461,078
NET CURRENT ASSETS 19,159 66,119
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,544,610

2,598,607

CREDITORS
Amounts falling due after more than one
year

9

(1,771,755

)

(1,846,710

)

PROVISIONS FOR LIABILITIES (183,502 ) (170,286 )
NET ASSETS 589,353 581,611

CAPITAL AND RESERVES
Called up share capital 11 100 100
Revaluation reserve 12 163,894 163,894
Fair value reserve 12 50,473 50,473
Retained earnings 374,886 367,144
SHAREHOLDERS' FUNDS 589,353 581,611

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

G E SYMMS & SON LIMITED (REGISTERED NUMBER: 06503728)

ABRIDGED BALANCE SHEET - continued
31 March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 15 August 2025 and were signed on its behalf by:





R G Symms - Director


G E SYMMS & SON LIMITED (REGISTERED NUMBER: 06503728)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

G E Symms & Son Limited 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Basic payment scheme (BPS) entitlements are initially recognised at cost. Both purchased and granted entitlements are subsequently measured at cost less accumulated amortisation and impairment losses. For granted BPS, deferred income is released to the profit and loss at the same rate at which the intangible asset is amortised.

The amortisation method and rate is as follows:
8 years straight line

Tangible assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Improvements to property - 5% on reducing balance
Plant and machinery - 15% on reducing balance
Motor vehicles - 15% on reducing balance

Biological Assets
Biological assets held for continuing use within the business are classified as fixed assets. Such assets are measured at cost less accumulated depreciation and impairment.
Assets within the classification comprise a dairy herd.

Depreciation is charged to write off the cost of assets less estimated selling price over their estimated useful economic life.

The depreciation rate used for the dairy herd is 25% straight line.

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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


G E SYMMS & SON LIMITED (REGISTERED NUMBER: 06503728)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

3. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

5. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 51,000
AMORTISATION
At 1 April 2024
and 31 March 2025 51,000
NET BOOK VALUE

At 31 March 2025 -
At 31 March 2024 -

G E SYMMS & SON LIMITED (REGISTERED NUMBER: 06503728)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

6. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 2,540,798
Additions 125,947
Disposals (35,000 )
At 31 March 2025 2,631,745
DEPRECIATION
At 1 April 2024 687,485
Charge for year 139,702
Eliminated on disposal (29,143 )
At 31 March 2025 798,044
NET BOOK VALUE
At 31 March 2025 1,833,701
At 31 March 2024 1,853,313

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 April 2024 183,500
Additions 49,000
Transfer to ownership (16,750 )
At 31 March 2025 215,750
DEPRECIATION
At 1 April 2024 38,710
Charge for year 29,068
Transfer to ownership (8,006 )
At 31 March 2025 59,772
NET BOOK VALUE
At 31 March 2025 155,978
At 31 March 2024 144,790

7. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 400,000
NET BOOK VALUE
At 31 March 2025 400,000
At 31 March 2024 400,000

G E SYMMS & SON LIMITED (REGISTERED NUMBER: 06503728)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

7. INVESTMENT PROPERTY - continued

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2024 67,297
Cost 332,703
400,000

The fair value of the investment property has been arrived at on the basis of a valuation determined by the directors. The valuation is made on an open market value basis by reference to market evidence of transaction prices for similar properties.

8. BIOLOGICAL ASSETS
Dairy
herd
£   
COST
At 1 April 2024 385,600
Additions 152,000
Disposals (139,200 )
At 31 March 2025 398,400
DEPRECIATION
At 1 April 2024 106,425
Charge for year 56,025
Eliminated on disposal (55,800 )
At 31 March 2025 106,650
NET BOOK VALUE
At 31 March 2025 291,750
At 31 March 2024 279,175

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
2025 2024
£    £   
Repayable by instalments
Bank loans more 5 yr by instal 1,387,314 1,469,992

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 100,515 153,506

G E SYMMS & SON LIMITED (REGISTERED NUMBER: 06503728)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

12. RESERVES
Fair
Revaluation value
reserve reserve Totals
£    £    £   
At 1 April 2024
and 31 March 2025 163,894 50,473 214,367