REGISTERED NUMBER: 10003377 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

FOR

LONGLAND FARM LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K Campbell

G Campbell

REGISTERED OFFICE:

Longland Farm

Exted Hill

Elham

Canterbury

Kent

CT4 6UD

REGISTERED NUMBER:

10003377 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

2 The Links

HERNE BAY

Kent

CT6 7GQ

FIXED ASSETS

Intangible assets

5

492

554

Tangible assets

6

612,236

636,154

612,728

636,708

CURRENT ASSETS

Stocks

58,500

24,000

Debtors

15,794

5,765

Cash at bank and in hand

11,321

788

85,615

30,553

CREDITORS

Amounts falling due within one year

221,320

183,402

NET CURRENT LIABILITIES

(135,705

)

(152,849

)

TOTAL ASSETS LESS CURRENT LIABILITIES

477,023

483,859

CREDITORS

Amounts falling due after more than one year

7

(186,338

)

(240,356

)

PROVISIONS FOR LIABILITIES

(30,873

)

(21,947

)

NET ASSETS

259,812

221,556

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

73,695

73,695

Retained earnings

186,017

147,761

259,812

221,556

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

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 4th November 2025 and were signed on its behalf by:

G Campbell - Director

Mrs K Campbell - Director

1.	STATUTORY INFORMATION

Longland Farm Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 2019, is being amortised evenly over its estimated useful life of fifteen 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% straight line

Plant and machinery

-

25% on reducing balance and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on a straight line basis 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st August 2024

and 31st July 2025

920

AMORTISATION

At 1st August 2024

366

Amortisation for year

62

At 31st July 2025

428

NET BOOK VALUE

At 31st July 2025

492

At 31st July 2024

554

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st August 2024

828,266

Additions

14,414

At 31st July 2025

842,680

DEPRECIATION

At 1st August 2024

192,112

Charge for year

38,332

At 31st July 2025

230,444

NET BOOK VALUE

At 31st July 2025

612,236

At 31st July 2024

636,154

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1st August 2024

106,667

Transfer to ownership

(6,123

)

At 31st July 2025

100,544

DEPRECIATION

At 1st August 2024

49,211

Charge for year

9,736

Transfer to ownership

(2,362

)

At 31st July 2025

56,585

NET BOOK VALUE

At 31st July 2025

43,959

At 31st July 2024

57,456

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

53,870

73,392

8.

RESERVES

Revaluation

reserve

£

At 1st August 2024

and 31st July 2025

73,695