Company No: 03285242 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	1,687,732		1,687,732
		1,687,732		1,687,732
Current assets
Debtors		0		1,000
		0		1,000
Creditors: amounts falling due within one year	4	( 20,549)		( 17,966)
Net current liabilities		(20,549)		(16,966)
Total assets less current liabilities		1,667,183		1,670,766
Net assets		1,667,183		1,670,766
Capital and reserves
Called-up share capital	5	11,600		11,600
Share premium account		238,400		238,400
Profit and loss account		1,417,183		1,420,766
Total shareholders' funds		1,667,183		1,670,766

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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 West Antony Farming Company (registered number: 03285242) were approved and authorised for issue by the Board of Directors on 02 December 2025. They were signed on its behalf by:

Tremayne John Carew Pole Director

1. Accounting policies

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

General information and basis of accounting

West Antony Farming Company (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 Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, 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 £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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.

Investments
The company's investment in Antony Pedigree Farms is accounting for at deemed cost based on it's carrying value at 1 April 2015. Investment income is recognised on receipt. The company is trading as a partner in Antony Pedigree Farms but due to the level of losses in the year there was no allocation of profit or loss from the partnership.

The company's investment in its subsidiary is recognised at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

	2025		2024
	£		£
Subsidiary undertakings	241,195		241,195
Other investments and loans	1,446,537		1,446,537
	1,687,732		1,687,732

The company acquired 100% of the issued shares of Horson Farms Limited in 2023.

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,524		492
Other creditors	19,025		17,474
	20,549		17,966

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
11,600 Ordinary shares of £ 1.00 each	11,600		11,600

6. Related party transactions

Other related party transactions

	2025		2024
	£		£
Owed to related entities	16,033		15,769
Owed from related entities	1,000		1,000