REGISTERED NUMBER: 05465632 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Middle Hook Farm Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S. W. Lewis

SECRETARY:

Ms S J Howells

REGISTERED OFFICE:

Middle Hook Farm

Robeston Wathen

NARBERTH

Pembrokeshire

SA67 8EY

REGISTERED NUMBER:

05465632 (England and Wales)

FIXED ASSETS

Tangible assets

4

74,679

59,571

Investments

5

55,200

55,200

129,879

114,771

CURRENT ASSETS

Stocks

83,296

84,363

Debtors

2,469

2,821

Cash at bank

42,475

34,031

128,240

121,215

CREDITORS

Amounts falling due within one year

110,343

104,657

NET CURRENT ASSETS

17,897

16,558

TOTAL ASSETS LESS CURRENT LIABILITIES

147,776

131,329

CREDITORS

Amounts falling due after more than one year

(12,736

)

(19,782

)

PROVISIONS FOR LIABILITIES

(11,299

)

(8,056

)

NET ASSETS

123,741

103,491

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

123,740

103,490

SHAREHOLDERS' FUNDS

123,741

103,491

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

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

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

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 6 November 2025 and were signed by:

S. W. Lewis - Director

1.	STATUTORY INFORMATION

Middle Hook 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.

Plant and machinery

-

15% on reducing balance

Tractors

-

20% 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 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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

252,629

Additions

27,225

At 31 March 2025

279,854

DEPRECIATION

At 1 April 2024

193,058

Charge for year

12,117

At 31 March 2025

205,175

NET BOOK VALUE

At 31 March 2025

74,679

At 31 March 2024

59,571

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

£

Beef Herd

55,200

55,200