Registration number: 09344314

Longmoor Farm Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 6

Longmoor Farm Limited

(Registration number: 09344314)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	323,552	259,872
Other financial assets	5	261,116	292,420
		584,668	552,292
Current assets
Stocks		161,272	136,891
Debtors		176,796	136,838
Cash at bank and in hand		26,533	182,258
		364,601	455,987
Creditors: Amounts falling due within one year	6	(124,734)	(146,498)
Net current assets		239,867	309,489
Total assets less current liabilities		824,535	861,781
Creditors: Amounts falling due after more than one year	7	(42,812)	(66,263)
Provisions for liabilities		(54,661)	(52,074)
Net assets		727,062	743,444
Capital and reserves
Called up share capital		100	100
Profit and loss account		726,962	743,344
Total equity		727,062	743,444

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

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Longmoor Farm Limited

(Registration number: 09344314)
Abridged Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 26 November 2025 and signed on its behalf by:
 

Mr S C Rogers Director Mrs H C Rogers Director

Mrs G L Rogers Director

Mr C D Rogers Director

Longmoor Farm Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 26 November 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Longmoor Farm Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	10% reducing balance (buildings only)
Plant and machinery	15% reducing balance
Motor vehicles	25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Biological assets

Biological assets, living plants and animals are included at the lower of cost and estimated selling price less costs to sell.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 5).

Longmoor Farm Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Total £
Cost or valuation
At 1 April 2024	538,923
Additions	141,629
At 31 March 2025	680,552
Depreciation
At 1 April 2024	279,051
Charge for the year	77,949
At 31 March 2025	357,000
Carrying amount
At 31 March 2025	323,552
At 31 March 2024	259,872

5	Other financial assets (current and non-current)

	2025 £	2024 £
Non-current financial assets
Biological assets at cost less depreciation	261,116	292,420

6	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under hire purchase contracts which are secured of £18,336 (2024 - £11,477).

7	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under hire purchase contracts which are secured of £21,563 (2024 - £23,560).

Longmoor Farm Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

8	Related party transactions

Advances to directors

Mr S C Rogers During the period Mr S C Rogers went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £5,247 (2024 - £Nil). At the year end the amount outstanding from Mr S C Rogers was £Nil (2024 - £-). Interest has been charged at the commercial rate.

Mrs G L Rogers During the period Mrs G L Rogers went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £11,257 (2024 - £46,039). At the year end the amount outstanding from Mrs G L Rogers was £11,257 (2024 - £-). Interest has been charged at the commercial rate.

Mr C D Rogers During the period Mr C D Rogers went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £11,257 (2024 - £46,039). At the year end the amount outstanding from Mr C D Rogers was £11,257 (2024 - £-). Interest has been charged at the commercial rate.