REGISTERED NUMBER: 07879416 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

GRAVEL HILL FARM LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

H A Foxton

REGISTERED OFFICE:

Gravel Hill Farm

Ganstead Lane

Swine

Hull

East Yorkshire

HU11 4JA

REGISTERED NUMBER:

07879416 (England and Wales)

ACCOUNTANTS:

Bradbury & Co

Chartered Tax Advisers and Accountants

Driffield

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gravel Hill Farm Limited for the year ended 30 June 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Gravel Hill Farm Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gravel Hill Farm Limited and state those matters that we have agreed to state to the director of Gravel Hill Farm Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://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 the company and its director for our work or for this report.

It is your duty to ensure that Gravel Hill Farm 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 loss of Gravel Hill Farm Limited. You consider that Gravel Hill Farm 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 Gravel Hill Farm 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 financial statements.

Bradbury & Co

Chartered Tax Advisers and Accountants

Driffield

9 October 2025

FIXED ASSETS

Tangible assets

4

405,448

410,541

Investments

5

1

1

405,449

410,542

CURRENT ASSETS

Stocks

289,594

458,851

Debtors

6

1,494,326

1,415,844

1,783,920

1,874,695

CREDITORS

Amounts falling due within one year

7

(455,267

)

(453,426

)

NET CURRENT ASSETS

1,328,653

1,421,269

TOTAL ASSETS LESS CURRENT LIABILITIES

1,734,102

1,831,811

CREDITORS

Amounts falling due after more than one year

8

(337,902

)

(385,654

)

NET ASSETS

1,396,200

1,446,157

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,396,100

1,446,057

SHAREHOLDERS' FUNDS

1,396,200

1,446,157

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2025 and were signed by:

H A Foxton - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold land is not depreciated.

Buildings

2.5% - 10% straight line

Plant and machinery

2.5% - 50% straight line/reducing balance

Fixtures and fittings

10% - 25% straight line/reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

385,682

51,478

437,160

DEPRECIATION

At 1 July 2024

-

26,619

26,619

Charge for year

-

5,093

5,093

At 30 June 2025

-

31,712

31,712

NET BOOK VALUE

At 30 June 2025

385,682

19,766

405,448

At 30 June 2024

385,682

24,859

410,541

Included in the cost of land and buildings is freehold land of £385,682 which is not depreciated.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 July 2024

and 30 June 2025

1

NET BOOK VALUE

At 30 June 2025

1

At 30 June 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,247

12,325

Other debtors

1,488,079

1,403,519

1,494,326

1,415,844

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

186,311

143,727

Hire purchase contracts

1,866

7,502

Trade creditors

118,927

56,337

Taxation and social security

22,308

47,180

Other creditors

125,855

198,680

455,267

453,426

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

337,902

383,162

Hire purchase contracts

-

2,492

337,902

385,654

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

136,361

192,282

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

142,125

101,819

Bank loans

382,088

425,070

524,213

526,889

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

H A Foxton

Balance outstanding at start of year

1,043,986

974,474

Amounts advanced

115,195

136,756

Amounts repaid

(54,708

)

(67,244

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,104,473

1,043,986

11.	ULTIMATE CONTROLLING PARTY

The controlling party is H A Foxton.