DSM Farmers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08845281

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		30,838		27,171

			30,838		27,171
CURRENT ASSETS
Stocks	5	-		127,510
Debtors	6	88,979		156,741
Cash at bank and in hand		218,780		181,977

		307,759		466,228
Creditors: Amounts Falling Due Within One Year	7	(55,416 )		(185,064 )

NET CURRENT ASSETS (LIABILITIES)			252,343		281,164

TOTAL ASSETS LESS CURRENT LIABILITIES			283,181		308,335

NET ASSETS			283,181		308,335

CAPITAL AND RESERVES
Called up share capital	8		30		30
Profit and Loss Account			283,151		308,305

SHAREHOLDERS' FUNDS			283,181		308,335

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DSM Farmers Limited

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Melanie Wray

Director

31/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

DSM Farmers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08845281 . The registered office is Northgate Business Centre, 38 North Gate, Newark, Nottinghamshire, NG24 1EZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	0
Plant & Machinery	15
Motor Vehicles	25
Tractors and Diggers	25

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Tractors and Diggers	Total
	£	£	£	£
Cost
As at 1 April 2024	17,579	33,195	57,695	108,469
Additions	8,500	-	-	8,500

As at 31 March 2025	26,079	33,195	57,695	116,969

Depreciation
As at 1 April 2024	10,935	25,614	44,749	81,298
Provided during the period	997	1,895	1,941	4,833

As at 31 March 2025	11,932	27,509	46,690	86,131

...CONTINUED

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DSM Farmers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	14,147	5,686	11,005	30,838

As at 1 April 2024	6,644	7,581	12,946	27,171

5. Stocks

	2025	2024
	£	£
Stock	-	127,510

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	2,444
Prepayments and accrued income	609	293
R Wray & Sons Ltd	60,076	153,881
Corporation Tax paid to R. Wray in error	25,000	-
VAT	3,294	123

	88,979	156,741

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	31
Corporation tax	-	(72 )
Accruals and deferred income	1,200	1,250
Directors' loan accounts	54,216	183,855

	55,416	185,064

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	30	30

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