Company No: 16035665 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025
		£
Fixed assets
Investments	3	22,297,113
		22,297,113
Net current assets		0
Total assets less current liabilities		22,297,113
Net assets		22,297,113
Capital and reserves
Called-up share capital	4	99,999
Share premium account		22,197,114
Total shareholders' funds		22,297,113

Braishfield Farming Limited (registered number: 16035665) did not trade during the current financial period and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current financial period and therefore no Statement of Changes in Equity has been included. For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Braishfield Farming Limited (registered number: 16035665) were approved and authorised for issue by the Board of Directors on 06 June 2025. They were signed on its behalf by:

Mr N D Parker Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Braishfield Farming Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Braishfield Manor, Paynes Hay Road, Braishfield, SO51 0PS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Period from 23.10.2024 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	0

3. Fixed asset investments

Investments in subsidiaries

	31.03.2025
	£
Cost
At 23 October 2024	22,297,113
At 31 March 2025	22,297,113
Carrying value at 31 March 2025	22,297,113

Investments in subsidiaries include 100% ownership of Braishfield Manor Estate Limited.

4. Called-up share capital

	31.03.2025
	£
Allotted, called-up and fully-paid
99,999 Ordinary shares of £ 1.00 each	99,999