Company No: 11862761 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	338		397
Tangible assets	4	133,037		149,141
Biological assets	5	108,192		117,371
		241,567		266,909
Current assets
Stocks	6	82,930		52,889
Debtors	7	29,539		38,692
Cash at bank and in hand	8	55,490		( 14,320)
		167,959		77,261
Creditors: amounts falling due within one year	9	( 176,271)		( 91,486)
Net current liabilities		(8,312)		(14,225)
Total assets less current liabilities		233,255		252,684
Creditors: amounts falling due after more than one year	10	( 95,342)		( 122,484)
Provision for liabilities		( 29,963)		( 33,719)
Net assets		107,950		96,481
Capital and reserves
Called-up share capital		2		2
Profit and loss account		107,948		96,479
Total shareholders' funds		107,950		96,481

For the financial year ending 31 March 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 financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Moo 2 Yoo Ltd (registered number: 11862761) were approved and authorised for issue by the Board of Directors on 15 September 2025. They were signed on its behalf by:

Mrs C L Crossman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Moo 2 Yoo Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Dairy House Church Farm, Woodborough, Pewsey, SN9 5PL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

15 % reducing balance

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery	15 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Biological assets

The Company owned and a dairy herd. In accordance with FRS102, these are defined as biological assets.

Biological assets are recognised only when the entity has control of the asset as a result of past events, it is probable that future economic benefits associated with the asset will flow to the entity; and the fair value or cost of the asset can be measured reliably.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 April 2024	835		835
At 31 March 2025	835		835
Accumulated amortisation
At 01 April 2024	438		438
Charge for the financial year	59		59
At 31 March 2025	497		497
Net book value
At 31 March 2025	338		338
At 31 March 2024	397		397

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 April 2024	179,369		24,500		5,685		209,554
Additions	7,259		0		1,031		8,290
At 31 March 2025	186,628		24,500		6,716		217,844
Accumulated depreciation
At 01 April 2024	47,496		10,461		2,456		60,413
Charge for the financial year	20,309		3,510		575		24,394
At 31 March 2025	67,805		13,971		3,031		84,807
Net book value
At 31 March 2025	118,823		10,529		3,685		133,037
At 31 March 2024	131,873		14,039		3,229		149,141

5. Biological assets

	2025
	£
Biological assets at cost	108,192

Assets held at cost:

	Dairy		Total
	£		£
Cost
At 01 April 2024	117,371		117,371
Decrease attributable to sales/ transfers out	( 9,179)		( 9,179)
At 31 March 2025	108,192		108,192
Net book value
At 31 March 2025	108,192		108,192
At 31 March 2024	117,371		117,371

6. Stocks

	2025		2024
	£		£
Stocks	82,930		52,889

7. Debtors

	2025		2024
	£		£
Trade debtors	22,862		3,316
Corporation tax	0		7,387
Other debtors	6,677		27,989
	29,539		38,692

8. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	55,490		( 14,320)

9. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	35,506		39,392
Trade creditors	64,480		19,947
Taxation and social security	13,031		0
Obligations under finance leases and hire purchase contracts	19,970		11,594
Other creditors	43,284		20,553
	176,271		91,486

10. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	51,170		90,425
Obligations under finance leases and hire purchase contracts	44,172		32,059
	95,342		122,484

There are no amounts included above in respect of which any security has been given by the small entity.