Registration number: 07911679

Gladwins Farm Holdings Limited
(Registration number: 07911679)

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 9

Gladwins Farm Holdings Limited
(Registration number: 07911679)

Company Information

Directors

Mrs S Bradshaw Mr T Bradshaw Mrs J Tracey

Registered office

Gladwins Farm Harpers Hill, Nayland Colchester Suffolk CO6 4NU

Registered number

07911679

Accountants

Evolve Tax & Accountancy LLP Chartered Certified Accountants1 & 2 Tollgate Business Park Tollgate West, Stanway Colchester Essex CO3 8AB

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of Gladwins Farm Holdings Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gladwins Farm Holdings Limited for the year ended 30 April 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at:
https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Gladwins Farm Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Gladwins Farm Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Gladwins Farm Holdings Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at:
http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-
163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gladwins Farm Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Gladwins Farm Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Gladwins Farm Holdings Limited. You consider that Gladwins Farm Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Gladwins Farm Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Evolve Tax & Accountancy LLP
Chartered Certified Accountants
1 & 2 Tollgate Business Park
Tollgate West, Stanway
Colchester
Essex
CO3 8AB

31 August 2025

Gladwins Farm Holdings Limited
(Registration number: 07911679)

Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	592,815	598,617
Investments	5	5,300,000	5,300,000
		5,892,815	5,898,617
Current assets
Debtors	6	1,195,692	1,381,428
Cash at bank and in hand		122,610	7,231
		1,318,302	1,388,659
Creditors: Amounts falling due within one year	7	(43,146)	(141,828)
Net current assets		1,275,156	1,246,831
Total assets less current liabilities		7,167,971	7,145,448
Creditors: Amounts falling due after more than one year	7	(1,633,029)	(1,632,350)
Net assets		5,534,942	5,513,098
Capital and reserves
Called up share capital		100	100
Revaluation reserve		5,273,912	5,273,912
Retained earnings		260,930	239,086
Shareholders' funds		5,534,942	5,513,098

Gladwins Farm Holdings Limited
(Registration number: 07911679)

Balance Sheet as at 30 April 2025

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 August 2025 and signed on its behalf by:
 

......................................... Mrs S Bradshaw Director

Gladwins Farm Holdings Limited
(Registration number: 07911679)

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Gladwins Farm
Harpers Hill, Nayland
Colchester
Suffolk
CO6 4NU
England

These financial statements were authorised for issue by the Board on 31 August 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Gladwins Farm Holdings Limited
(Registration number: 07911679)

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold buildings	Over 50 years
Plant and machinery	Over 20 years

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Gladwins Farm Holdings Limited
(Registration number: 07911679)

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 2).

4	Tangible assets

	Land and buildings £	Plant and machinery £	Total £
Cost or valuation
At 1 May 2024	547,990	74,048	622,038
At 30 April 2025	547,990	74,048	622,038
Depreciation
At 1 May 2024	5,614	17,807	23,421
Charge for the year	2,808	2,994	5,802
At 30 April 2025	8,422	20,801	29,223
Carrying amount
At 30 April 2025	539,568	53,247	592,815
At 30 April 2024	542,376	56,241	598,617

Gladwins Farm Holdings Limited
(Registration number: 07911679)

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5	Investments

	2025 £	2024 £
Investments in subsidiaries	5,300,000	5,300,000