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REGISTERED NUMBER: 02842693 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Windwhistle Farms Limited

| Windwhistle Farms Limited (Registered number: 02842693) |

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Windwhistle Farms Limited |

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | Mr A D Cook

| Mrs S A Cook

| Mr D M Cook

| Mr J A Cook

| SECRETARY: | Mrs S A Cook

| REGISTERED OFFICE: | Foxlea

| Bryces Lane

| Sherfield English

| Romsey

| Hampshire

| SO51 6FX

| REGISTERED NUMBER: | 02842693 (England and Wales)

| ACCOUNTANTS: | Butler & Co Alresford Limited

| Chartered Accountants

| The Old Stables

| Sutton Manor Farm

| Bishop's Sutton

| Alresford

| Hampshire

| SO24 0AA

| Windwhistle Farms Limited (Registered number: 02842693) |

Balance Sheet

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,281,202 |  | 1,222,137 |  |

Investments | 5 | 25 |  | 25 |  |

1,281,227 |  | 1,222,162 |  |

CURRENT ASSETS

Stocks | 153,497 |  | 170,615 |  |

Debtors | 6 | 426,524 |  | 306,594 |  |

Cash at bank | 85,768 |  | 116,275 |  |

665,789 |  | 593,484 |  |

CREDITORS

Amounts falling due within one year | 7 | 379,354 |  | 414,261 |  |

NET CURRENT ASSETS | 286,435 |  | 179,223 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,567,662 |  | 1,401,385 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (503,398 | ) | (44,284 | ) |

PROVISIONS FOR LIABILITIES | 9 | (176,472 | ) | (209,551 | ) |

NET ASSETS | 887,792 |  | 1,147,550 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1,000 |  | 1,000 |  |

Retained earnings | 886,792 |  | 1,146,550 |  |

SHAREHOLDERS' FUNDS | 887,792 |  | 1,147,550 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

| Windwhistle Farms Limited (Registered number: 02842693) |

Balance Sheet - continued

31 December 2024

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

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 27 August 2025 and were signed on its behalf by:

Mrs S A Cook - Director

| Windwhistle Farms Limited (Registered number: 02842693) |

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Windwhistle Farms 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents Basic Payment Scheme and net invoiced sales of goods and services excluding value added tax.

| Tangible fixed 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.

| Plant and machinery | - | 15% reducing balance basis and 15% on cost

| Fixtures and fittings | - | 15% reducing balance basis and 10% reducing balance basis

| Motor vehicles | - | 15% on cost

| Computer equipment | - | 15% reducing balance basis

| Stocks

| Stock is valued at the lower of cost and net realisable value and in accordance with HS232.

| 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.

| Windwhistle Farms Limited (Registered number: 02842693) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| 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.

| Capital grants

| Capital grants are treated in accordance with the relevant accounting standards.

| -The fixed asset is initially recorded at its full cost, ignoring the receipt of the grant, and depreciated over its useful economic life.

| -The grant is recorded as deferred income and taken to income over the same period and on the same basis as the cost of the asset is depreciated.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2023 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 January 2024 | 111,610 |  | 2,386,651 |  | 58,505 |  |

| Additions | - |  | 682,400 |  | - |  |

| Disposals | - |  | (340,434 | ) | - |  |

| At 31 December 2024 | 111,610 |  | 2,728,617 |  | 58,505 |  |

| DEPRECIATION

| At 1 January 2024 | - |  | 1,290,045 |  | 50,921 |  |

| Charge for year | - |  | 389,509 |  | 1,136 |  |

| Eliminated on disposal | - |  | (109,369 | ) | - |  |

| At 31 December 2024 | - |  | 1,570,185 |  | 52,057 |  |

| NET BOOK VALUE

| At 31 December 2024 | 111,610 |  | 1,158,432 |  | 6,448 |  |

| At 31 December 2023 | 111,610 |  | 1,096,606 |  | 7,584 |  |

| Windwhistle Farms Limited (Registered number: 02842693) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

4. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024 | 9,999 |  | 5,289 |  | 2,572,054 |  |

| Additions | - |  | - |  | 682,400 |  |

| Disposals | - |  | - |  | (340,434 | ) |

| At 31 December 2024 | 9,999 |  | 5,289 |  | 2,914,020 |  |

| DEPRECIATION

| At 1 January 2024 | 4,500 |  | 4,451 |  | 1,349,917 |  |

| Charge for year | 1,499 |  | 126 |  | 392,270 |  |

| Eliminated on disposal | - |  | - |  | (109,369 | ) |

| At 31 December 2024 | 5,999 |  | 4,577 |  | 1,632,818 |  |

| NET BOOK VALUE

| At 31 December 2024 | 4,000 |  | 712 |  | 1,281,202 |  |

| At 31 December 2023 | 5,499 |  | 838 |  | 1,222,137 |  |

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

| Plant and

| machinery

£ |

| COST

| At 1 January 2024 | 820,984 |  |

| Additions | 644,000 |  |

| Disposals | (327,934 | ) |

| Reclassification/transfer | (248,000 | ) |

| At 31 December 2024 | 889,050 |  |

| DEPRECIATION

| At 1 January 2024 | 431,410 |  |

| Charge for year | 133,358 |  |

| Eliminated on disposal | (98,380 | ) |

| Reclassification/transfer | (186,000 | ) |

| At 31 December 2024 | 280,388 |  |

| NET BOOK VALUE

| At 31 December 2024 | 608,662 |  |

| At 31 December 2023 | 389,574 |  |

| Windwhistle Farms Limited (Registered number: 02842693) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 25 |  |

| NET BOOK VALUE

| At 31 December 2024 | 25 |  |

| At 31 December 2023 | 25 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 72,182 |  | 11,340 |  |

| Other debtors | 9,054 |  | - |  |

| A & S Cook | 38,295 |  | 81,722 |  |

| Bryces Farm Ltd | 95,000 |  | - |  |

| Directors' current accounts | - |  | 16,800 |  |

| VAT | 71,065 |  | - |  |

| Prepayments | 28,420 |  | 22,723 |  |

| Accrued income | 112,508 |  | 174,009 |  |

426,524 |  | 306,594 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 8,607 |  | 8,395 |  |

| Hire purchase contracts | 95,987 |  | 131,026 |  |

| Trade creditors | 33,051 |  | 10,072 |  |

| Tax | - |  | 9,054 |  |

| Social security and other taxes | 317 |  | 381 |  |

| VAT | - |  | 7,150 |  |

| Other creditors | 116 |  | 3,093 |  |

| Directors' current accounts | 21,236 |  | 43,887 |  |

| Capital grant | 2,382 |  | 2,382 |  |

| Accrued expenses | 217,658 |  | 198,821 |  |

379,354 |  | 414,261 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans - 1-2 years | 6,598 |  | 8,607 |  |

| Bank loans - 2-5 years | - |  | 6,599 |  |

| Hire purchase contracts | 496,800 |  | 26,696 |  |

| Capital grant | - |  | 2,382 |  |

503,398 |  | 44,284 |  |

| Windwhistle Farms Limited (Registered number: 02842693) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

9. | PROVISIONS FOR LIABILITIES

2024 | 2023 |

£ | £ |

| Deferred tax | 176,472 |  | 209,551 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2024 | 209,551 |  |

| Accelerated capital allowances | 11,309 |  |

| Losses carried forward | (44,388 | ) |

| Balance at 31 December 2024 | 176,472 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 400 | Ordinary A | £1 | 400 |  | 500 |  |

| 400 | Ordinary B | £1 | 400 |  | 500 |  |

| 100 | Ordinary C | £1 | 100 |  | - |  |

| 100 | Ordinary D | £1 | 100 |  | - |  |

1,000 |  | 1,000 |  |

| Allotted and issued:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 100 | "C" Shares | £1 | 100 |  | - |  |

| 100 | "D" Shares | £1 | 100 |  | - |  |

200 |  | - |  |

| In the year 100 Ordinary A shares and 100 Ordinary B shares were reclassified to 100 Ordinary C shares and 100 Ordinary D shares.

| Windwhistle Farms Limited (Registered number: 02842693) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

11. | RELATED PARTY DISCLOSURES

| Mr A Cook and Mrs S Cook

| Directors and shareholders of the company

| The grain store which is owned by Windwhistle Farms Limited is situated on land which was purchased by Mr and Mrs A Cook. The directors allow the company the right to use this land for the purpose of the trade and do not charge Windwhistle Farms Limited any rent on occupying this land.

| As at 31 December 2024 the company owed Mrs S Cook £7,105 (2023: £23,178) by way of the balance outstanding on her directors loan account.

| As at 31 December 2024 the company owed Mr A Cook £14,131 (2023: £20,709) by way of the balance outstanding on his directors loan account.

| During the year dividends of £34,000 (2023: £30,000) were paid to Mr & Mrs Cook.

| Mr J Cook

| Director and shareholder

| As at 31 December 2024 Mr J Cook owed the company £nil (2023: £8,400) by way of the balance outstanding on his directors loan account.

| Mr D Cook

| Director and shareholder

| As at 31 December 2024 Mr J Cook owed the company £nil (2023: £8,400) by way of the balance outstanding on his directors loan account.

12. | ULTIMATE CONTROLLING PARTY

| Throughout the period under review, the company was under the control of Mr. A Cook and Mrs. S Cook.