REGISTERED NUMBER: 07775332 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

CAMP HOUSE FARMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D G Russell (Jnr)

Mrs S Russell

SECRETARY:

Mr D G Russell (Jnr)

REGISTERED OFFICE:

Camp House

Rosley

Wigton

Cumbria

CA7 8BX

REGISTERED NUMBER:

07775332 (England and Wales)

ACCOUNTANTS:

DCB Accountants Limited

Compton House

104 Scotland Road

Penrith

Cumbria

CA11 7NR

FIXED ASSETS

Tangible assets

4

241,686

239,957

CREDITORS

Amounts falling due within one year

5

183,362

197,021

NET CURRENT LIABILITIES

(183,362

)

(197,021

)

TOTAL ASSETS LESS CURRENT LIABILITIES

58,324

42,936

CREDITORS

Amounts falling due after more than one year

6

(29,502

)

(27,337

)

PROVISIONS FOR LIABILITIES

7

(8,075

)

(6,346

)

NET ASSETS

20,747

9,253

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

9

19,747

8,253

SHAREHOLDERS' FUNDS

20,747

9,253

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

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 20th November 2025 and were signed on its behalf by:

Mr D G Russell (Jnr) - Director

Mrs S Russell - Director

1.	STATUTORY INFORMATION

Camp House Farms 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.

Agricultural buildings

-

2% on cost

Plant & machinery

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Agricultural

Plant &

buildings

machinery

Totals

£

£

£

COST

At 1st October 2024

259,353

220,772

480,125

Additions

-

17,683

17,683

At 30th September 2025

259,353

238,455

497,808

DEPRECIATION

At 1st October 2024

44,780

195,388

240,168

Charge for year

5,187

10,767

15,954

At 30th September 2025

49,967

206,155

256,122

NET BOOK VALUE

At 30th September 2025

209,386

32,300

241,686

At 30th September 2024

214,573

25,384

239,957

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

134,283

142,091

Hire purchase contracts

-

4,020

Tax

31,491

33,600

Social security and other taxes

529

469

VAT

12,998

12,379

Directors' current accounts

1,163

1,707

Accrued expenses

2,898

2,755

183,362

197,021

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans more 5 yr by instal

18,224

27,337

Hire purchase contracts

11,278

-

29,502

27,337

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

18,224

27,337

7.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

8,075

6,346

Deferred

tax

£

Balance at 1st October 2024

6,346

Utilised during year

1,729

Balance at 30th September 2025

8,075

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.

RESERVES

Retained

earnings

£

At 1st October 2024

8,253

Profit for the year

101,494

Dividends

(90,000

)

At 30th September 2025

19,747