REGISTERED NUMBER: 13992421 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

PETERLEY MANOR FARM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J A Brill

Miss K J Brill

R E Brill

REGISTERED OFFICE:

Peterley Manor Farm

Peterley Lane

Great Missenden

Buckinghamshire

HP16 0HH

REGISTERED NUMBER:

13992421 (England and Wales)

ACCOUNTANTS:

Martin and Company

Two Brewers House

50 North Street

Thame

Oxfordshire

OX9 3BH

FIXED ASSETS

Intangible assets

4

40,000

45,000

Tangible assets

5

293,122

301,650

333,122

346,650

CURRENT ASSETS

Stocks

126,263

114,460

Debtors

6

284,010

215,482

Cash at bank and in hand

260,259

270,983

670,532

600,925

CREDITORS

Amounts falling due within one year

7

348,576

329,711

NET CURRENT ASSETS

321,956

271,214

TOTAL ASSETS LESS CURRENT LIABILITIES

655,078

617,864

CREDITORS

Amounts falling due after more than one year

8

(524,060

)

(561,567

)

PROVISIONS FOR LIABILITIES

(66,800

)

(54,046

)

NET ASSETS

64,218

2,251

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

64,118

2,151

64,218

2,251

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 21 October 2025 and were signed on its behalf by:

R E Brill - Director

Mrs J A Brill - Director

Miss K J Brill - Director

1.	STATUTORY INFORMATION

Peterley Manor 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance, 15% on reducing balance and 15% on 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 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 69 (2024 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

50,000

AMORTISATION

At 1 February 2024

5,000

Charge for year

5,000

At 31 January 2025

10,000

NET BOOK VALUE

At 31 January 2025

40,000

At 31 January 2024

45,000

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

Tractors

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

273,434

20,473

1,873

45,953

341,733

Additions

24,553

-

-

5,373

29,926

At 31 January 2025

297,987

20,473

1,873

51,326

371,659

DEPRECIATION

At 1 February 2024

27,351

3,071

468

9,193

40,083

Charge for year

27,064

2,610

351

8,429

38,454

At 31 January 2025

54,415

5,681

819

17,622

78,537

NET BOOK VALUE

At 31 January 2025

243,572

14,792

1,054

33,704

293,122

At 31 January 2024

246,083

17,402

1,405

36,760

301,650

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

1,815

10,212

Amounts owed by related party

223,456

155,176

Prepayments and accrued income

58,739

50,094

284,010

215,482

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loan - Cafe less than 1yr

36,000

9,200

Trade creditors

111,170

112,335

Tax

40,659

62,934

Social security and other taxes

6,003

8,584

VAT

54,172

48,695

Pension liability

3,534

4,029

Net wages liability

50,267

52,007

Credit card

1,271

-

Directors' current accounts

-

1,597

Accruals and deferred income

45,500

30,330

348,576

329,711

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loan - Cafe

524,060

561,567

9.	RELATED PARTY DISCLOSURES

Edward Brill Holdings Limited owed Peterley Manor Farm Limited £223,456 (2024: £155,176) at the period ended 31st January 2025, and is in common ownership with the directors.