Company registration number 01978286 (England and Wales)
EYNSFORD HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
EYNSFORD HOLDINGS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
EYNSFORD HOLDINGS LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
30 June 2025
31 December 2023
Notes
£
£
£
£
Fixed assets
Intangible assets
4
6,167
9,167
Tangible assets
5
17,265,634
17,208,326
Investments
6
25,000
25,000
17,296,801
17,242,493
Current assets
Debtors
7
1,631,896
2,031,122
Cash at bank and in hand
34
28
1,631,930
2,031,150
Creditors: amounts falling due within one year
8
(638,355)
(915,819)
Net current assets
993,575
1,115,331
Total assets less current liabilities
18,290,376
18,357,824
Provisions for liabilities
(3,036,917)
(1,711,849)
Net assets
15,253,459
16,645,975
Capital and reserves
Called up share capital
10
50,000
50,000
Share premium account
106,652
106,652
Revaluation reserve
11
13,429,773
14,754,842
Profit and loss reserves
1,667,034
1,734,481
Total equity
15,253,459
16,645,975

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

EYNSFORD HOLDINGS LTD
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 4 November 2025 and are signed on its behalf by:
R F Alexander
S F Alexander
Director
Director
Company Registration No. 01978286
EYNSFORD HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Eynsford Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Home Farm, Riverside, Eynsford, Dartford, Kent, United Kingdom, DA4 0AE.

1.1
Reporting period

These financial statements report an 18 month period to 30 June 2025. The previous period reported was one year from 1 January 2023 to 31 December 2023. The reason for this is to align the period end with the other companies in the group. Therefore, the comparative amounts presented in the financial statements and the related notes are not entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.3
Turnover

Turnover represents net invoiced rents.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life of 5 years.

1.5
Tangible fixed assets

No depreciation is provided in respect of freehold property as in the opinion of the directors, the residual value thereof will always be at least equal to the book value.

1.6
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated i mpairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

EYNSFORD HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

EYNSFORD HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2023
Number
Number
Total
2
2
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2024 and 30 June 2025
10,000
Amortisation and impairment
At 1 January 2024
833
Amortisation charged for the period
3,000
At 30 June 2025
3,833
Carrying amount
At 30 June 2025
6,167
At 31 December 2023
9,167
EYNSFORD HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 6 -
5
Tangible fixed assets
Land and buildings
£
Cost or valuation
At 1 January 2024
17,208,326
Additions
105,032
Disposals
(47,724)
At 30 June 2025
17,265,634
Depreciation and impairment
At 1 January 2024 and 30 June 2025
-
0
Carrying amount
At 30 June 2025
17,265,634
At 31 December 2023
17,208,326

Land and buildings comprise freehold farm land used by a subsidiary company.

Land and buildings with a carrying amount of £901,342 were revalued at 30 January 2023 by BTF Partnership - Chartered Surveyors & Agricultural Valuers, independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

The directors consider that the valuation at 30 June 2025 is not materially different from the revaluation conducted above.

6
Fixed asset investments
2025
2023
£
£
Investments
25,000
25,000
Movements in fixed asset investments
Investments other than loans
£
Cost or valuation
At 1 January 2024 & 30 June 2025
25,000
Carrying amount
At 30 June 2025
25,000
At 31 December 2023
25,000
EYNSFORD HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 7 -
7
Debtors
2025
2023
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
1,381,896
1,749,293
Amounts owed by associated companies
250,000
250,000
Prepayments and accrued income
-
0
31,829
1,631,896
2,031,122
8
Creditors: amounts falling due within one year
2025
2023
£
£
Amounts owed to group undertakings
147,465
123,465
Corporation tax
-
0
194,754
Other creditors
490,890
597,600
638,355
915,819
9
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2025
2023
Balances:
£
£
Revaluations
3,036,917
1,711,849
2025
Movements in the period:
£
Liability at 1 January 2024
1,711,849
Charge to other comprehensive income
1,325,068
Liability at 30 June 2025
3,036,917
EYNSFORD HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 8 -
10
Called up share capital
2025
2023
£
£
Ordinary share capital
Issued and fully paid
49,998 A ordinary shares of £1 each
49,998
49,998
1 B ordinary shares of £1 each
1
1
1 C ordinary shares of £1 each
1
1
50,000
50,000
11
Revaluation reserve
2025
2023
£
£
At the beginning of the period
14,754,842
14,933,480
Deferred tax on revaluation of tangible assets
(1,325,069)
208,090
Other movements
-
(386,728)
At the end of the period
13,429,773
14,754,842
12
Related party transactions

(i) Alexander Farming Limited is a wholly owned subsidiary of Eynsford Holdings Limited. The balance due from Alexander Farming Limited at 30 June 2025 amounted to £1,381,986 (2023: £1,749,293).

(ii) Alexander Farming (Holdings) Limited is the parent company of Eynsford Holdings Limited. The balance due to Alexander Farming (Holdings) Limited at 30 June 2025 amounted to £147,465 (2023: £123,465).

(iii) Alexander Property (Eynsford) Limited is a company owned by S F Alexander and E D Alexander, who are shareholders of Alexander Farming (Holdings) Limited, the parent company of Eynsford Holdings Limited. The balance due from Alexander Property (Eynsford) Limited at 30 June 2025 amounted to £250,000 (2023: £250,000).

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