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REGISTERED NUMBER: 05620457 (England and Wales)

PARK FARM ROASTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

PARK FARM ROASTS LIMITED (REGISTERED NUMBER: 05620457)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PARK FARM ROASTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTOR: | P A Stretton

| SECRETARY: | G J Stretton

| REGISTERED OFFICE: | Central Chambers

| 45-47 Albert Street

| Rugby

| Warwickshrie

| CV21 2SG

| REGISTERED NUMBER: | 05620457 (England and Wales)

| ACCOUNTANTS: | Atkinson Finch & Co

| Chartered Accountants

| Central Chambers

| 45-47 Albert Street

| Rugby

| Warwickshire

| CV21 2SG

PARK FARM ROASTS LIMITED (REGISTERED NUMBER: 05620457)

BALANCE SHEET

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 951 |  | 1,188 |  |

951 |  | 1,188 |  |

CURRENT ASSETS

Debtors | 6 | 62,640 |  | 39,534 |  |

Cash at bank | 128 |  | 1,153 |  |

62,768 |  | 40,687 |  |

CREDITORS

Amounts falling due within one year | 7 | 28,538 |  | 28,341 |  |

NET CURRENT ASSETS | 34,230 |  | 12,346 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 35,181 |  | 13,534 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,611 | ) | (4,544 | ) |

PROVISIONS FOR LIABILITIES | (181 | ) | (226 | ) |

NET ASSETS | 33,389 |  | 8,764 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 33,289 |  | 8,664 |  |

SHAREHOLDERS' FUNDS | 33,389 |  | 8,764 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

PARK FARM ROASTS LIMITED (REGISTERED NUMBER: 05620457)

BALANCE SHEET - continued

31ST MARCH 2025

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

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 1st December 2025 and were signed by:

P A Stretton - Director

PARK FARM ROASTS LIMITED (REGISTERED NUMBER: 05620457)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| Park Farm Roasts 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.

| Significant judgements and estimates

| There are no significant judgements that have a material effect on the accounts nor any accounting estimates that have a high risk of causing a material adjustment in a future accounting period.

| Turnover

| Turnover represents catering services provided. The company is not VAT registered.

| Goodwill

| Goodwill, being the amount paid in connection with the aquisition of a business in 2005, has been amortised evenly over its estimated useful life of ten 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.

| Plant and machinery | - | 20% on reducing balance

| 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 ) .

PARK FARM ROASTS LIMITED (REGISTERED NUMBER: 05620457)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 60,000 |  |

| AMORTISATION

| At 1st April 2024

| and 31st March 2025 | 60,000 |  |

| NET BOOK VALUE

| At 31st March 2025 | - |  |

| At 31st March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 3,590 |  |

| DEPRECIATION

| At 1st April 2024 | 2,402 |  |

| Charge for year | 237 |  |

| At 31st March 2025 | 2,639 |  |

| NET BOOK VALUE

| At 31st March 2025 | 951 |  |

| At 31st March 2024 | 1,188 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 4,700 |  |

| Other debtors | 62,640 |  | 34,834 |  |

62,640 |  | 39,534 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 3,490 |  | 3,967 |  |

| Corporation tax payable | 7,952 |  | 1,896 |  |

| Other creditors | - |  | 12,045 |  |

| Directors' current accounts | 15,991 |  | 9,352 |  |

| Accrued expenses | 1,105 |  | 1,081 |  |

28,538 |  | 28,341 |  |

PARK FARM ROASTS LIMITED (REGISTERED NUMBER: 05620457)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 1,611 |  | 4,544 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025 | 2024 |

£ | £ |

| P A Stretton

| Balance outstanding at start of year | - |  | 1,804 |  |

| Amounts repaid | - |  | (1,804 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |