Company registration number 02866496 (England and Wales)
HAY FARMING GROUP LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Pages For Filing With Registrar
Hay Farming Group Limited
HAY FARMING GROUP LIMITED
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
4 - 5
Hay Farming Group Limited
HAY FARMING GROUP LIMITED
Accountants' Report To The Board Of Directors On The Preparation Of The Unaudited Statutory Financial Statements Of Hay Farming Group Limited For The Year Ended 31 March 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hay Farming Group Limited for the year ended 31 March 2025 which comprise, the balance sheet, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Hay Farming Group Limited, as a body, in accordance with the terms of our engagement letter dated 19 July 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Hay Farming Group Limited and state those matters that we have agreed to state to the b oard of d irectors of Hay Farming Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hay Farming Group Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Hay Farming Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hay Farming Group Limited. You consider that Hay Farming Group 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 financial statements of Hay Farming Group 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 f inancial statements.

Chavereys Limited
31 July 2025
Chartered Accountants
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Hay Farming Group Limited
HAY FARMING GROUP LIMITED
Balance Sheet
As At 31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
679,450
679,450
Capital and reserves
Called up share capital
4
1,905
1,905
Profit and loss reserves
677,545
677,545
Total equity
679,450
679,450

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 30 July 2025 and are signed on its behalf by:
Mrs M M P Hay
Mrs HF Ralling
Director
Director
Company Registration No. 02866496
Hay Farming Group Limited
HAY FARMING GROUP LIMITED
Statement Of Changes In Equity
For The Year Ended 31 March 2025
- 3 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 April 2023
1,905
677,545
679,450
Year ended 31 March 2024:
Profit and total comprehensive income for the year
-
95,241
95,241
Dividends
-
(95,241)
(95,241)
Balance at 31 March 2024
1,905
677,545
679,450
Year ended 31 March 2025:
Profit and total comprehensive income for the year
-
195,241
195,241
Dividends
-
(195,241)
(195,241)
Balance at 31 March 2025
1,905
677,545
679,450
Hay Farming Group Limited
HAY FARMING GROUP LIMITED
Notes To The Financial Statements
For The Year Ended 31 March 2025
- 4 -
1
Accounting policies
Company information

Hay Farming Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Somerset Farm, St Marks Road, Holbeach St Marks, Spalding, Lincolnshire, England, PE12 8ED.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
679,450
679,450

The company owns 100% of the share capital of Hay Farming Limited. a company incorporated in England and Wales, the principal activity of which is farming.

Hay Farming Group Limited
HAY FARMING GROUP LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 March 2025
- 5 -
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary of 1p each
2,647
2,647
27
27
B Ordinary of 1p each
62,612
62,612
626
626
C Ordinary of 1p each
62,612
62,612
626
626
D Ordinary of 1p each
62,612
62,612
626
626
190,483
190,483
1,905
1,905
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