Company registration number 06215859 (England and Wales)
SUTTON FARMS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
SUTTON FARMS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
SUTTON FARMS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
3,150
3,150
Tangible assets
4
1,085,725
1,099,266
1,088,875
1,102,416
Current assets
Debtors
5
-
0
1,611
Cash at bank and in hand
2,054
28,258
2,054
29,869
Creditors: amounts falling due within one year
6
(430,998)
(436,336)
Net current liabilities
(428,944)
(406,467)
Total assets less current liabilities
659,931
695,949
Provisions for liabilities
(66,500)
(66,500)
Net assets
593,431
629,449
Capital and reserves
Called up share capital
100
100
Revaluation reserve
7
283,500
283,500
Profit and loss reserves
309,831
345,849
Total equity
593,431
629,449
SUTTON FARMS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 3 December 2025 and are signed on its behalf by:
..............................................
Mrs Jacqueline Sutton
Director
Company registration number 06215859 (England and Wales)
SUTTON FARMS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Sutton Farms Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Greenfield Farm, The Green, Ickwell, BIGGLESWADE, Beds, UK, SG18 9EE.

1.1
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.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

Rental income is recognised on an accruals basis.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Basic Payment Entitlements have been amortised evenly over their estimated useful life.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation
Leasehold improvements
No depreciation
Plant and equipment
10% on cost
Fixtures and fittings
10% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
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.

SUTTON FARMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
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.

2
Employees

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

2025
2024
Number
Number
Total
-
0
-
0
3
Intangible fixed assets
Other
£
Cost
At 1 April 2024 and 31 March 2025
3,150
Amortisation and impairment
At 1 April 2024 and 31 March 2025
-
0
Carrying amount
At 31 March 2025
3,150
At 31 March 2024
3,150
SUTTON FARMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 April 2024
1,088,053
20,232
1,108,285
Additions
-
0
6,740
6,740
Disposals
(17,752)
-
0
(17,752)
At 31 March 2025
1,070,301
26,972
1,097,273
Depreciation and impairment
At 1 April 2024
-
0
9,019
9,019
Depreciation charged in the year
-
0
2,529
2,529
At 31 March 2025
-
0
11,548
11,548
Carrying amount
At 31 March 2025
1,070,301
15,424
1,085,725
At 31 March 2024
1,088,053
11,213
1,099,266

The value of l and and buildings has been arrived at on the basis of a valuation carried out at 31st March 2025, by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

If land and buildings were measured using the cost model, the carrying amounts would be £650,000.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
1,611
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
371
Corporation tax
-
0
865
Other creditors
430,998
435,100
430,998
436,336
SUTTON FARMS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
7
Revaluation reserve
2025
2024
£
£
At the beginning of the year
283,500
121,500
Other movements
-
162,000
At the end of the year
283,500
283,500
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