Company registration number: 09578053

Coombe Farm Sporting Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 7

Coombe Farm Sporting Limited

(Registration number: 09578053)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	9,405	11,903
Current assets
Stocks	5	1,284,340	1,225,664
Debtors	6	54,984	58,155
Cash at bank and in hand		833	3,662
		1,340,157	1,287,481
Creditors: Amounts falling due within one year	7	(639,837)	(611,731)
Net current assets		700,320	675,750
Total assets less current liabilities		709,725	687,653
Creditors: Amounts falling due after more than one year	7	(573,524)	(573,524)
Net assets		136,201	114,129
Capital and reserves
Called up share capital		10,000	10,000
Profit and loss account		126,201	104,129
Total equity		136,201	114,129

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 November 2025 and signed on its behalf by:
 

M Tufton Director

Coombe Farm Sporting Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Coombe Farm
Crewkerne
Somerset
TA18 8RR
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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.

These financial statements are presented in Sterling (£).

Turnover recognition

Turnover, which relates to the sale of goods, is measured at the fair value of the consideration received or receivable net of VAT, returns and discounts. Turnover is recognised when the goods are dispatched.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The current 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.

Coombe Farm Sporting Limited

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

Deferred income tax is recognised on timing 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.

Tangible assets

Tangible assets are stated at cost, less accumulated depreciation and accumulated impairment losses.

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

Depreciation of tangible assets

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
Furniture, fittings and equipment	20% reducing balance
Plant and machinery	25% - 33% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell. Cost is determined using the average purchase cost method.

The cost of finished goods comprises direct materials. 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 sell; the impairment loss is recognised immediately in profit or loss.

Coombe Farm Sporting Limited

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

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade Creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities are measured initially at fair value net of transaction costs and subsequently at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Reserves

Profit and loss account includes all current and prior period profits and losses.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Staff numbers

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

Coombe Farm Sporting Limited

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

4	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery  £	Total £
Cost or valuation
At 1 April 2024	42,892	14,843	57,735
At 31 March 2025	42,892	14,843	57,735
Depreciation
At 1 April 2024	33,081	12,751	45,832
Charge for the year	1,962	536	2,498
At 31 March 2025	35,043	13,287	48,330
Carrying amount
At 31 March 2025	7,849	1,556	9,405
At 31 March 2024	9,811	2,092	11,903

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	1,284,340	1,225,664

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		23,787	33,516
Amounts owed by related parties	10	-	4,433
Prepayments		9,153	486
Other debtors		22,044	19,720
		54,984	58,155

Coombe Farm Sporting Limited

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

7

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	403,536	450,980
Trade creditors		118,963	84,902
Amounts owed to group undertakings and undertakings in which the company has a participating interest	10	20,352	12,287
Taxation and social security		33,112	32,631
Other creditors		63,874	30,931
		639,837	611,731
Due after one year
Loans and borrowings	8	19,651	19,651
Other financial liabilities		553,873	553,873
		573,524	573,524

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	403,536	450,980

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	19,651	19,651

Bank borrowings

The bank overdraft is secured by way of a fixed and floating charge over the company's assets together with the group cross guarantee arrangment described in note 9.

Coombe Farm Sporting Limited

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

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

Guarantees

As part of the banking arrangements for the group, the company has entered into a cross group guarantee with A H Warren Trust (Holdings) Limited, A H Warren Trust Limited, A H Warren Trust (Property) Limited and Coombe Farm Organic Milk Pool Limited. The bank has also secured the lending to the group on freehold property owned by A H Warren Trust (Property) Limited. At the balance sheet date there was no contingent liability for this company.

10	Related party transactions

Summary of transactions with parent

The company has a loan account with its parent company, A H Warren Trust (Holdings) Limited. Interest is charged on the loan at 3%. The loan is not repayable for at least 12 months from the balance sheet date. During the year the company paid interest of £16,616 (2024: £16,637) and at the year end the amount owed to the parent company was £553,873 (2024: £553,873).

The company has taken advantage of the exemption permitted by section 33 Related party disclosure of the FRS 102 standard, not to provide disclosures of transactions and balances entered into with other wholly owned members of the group.

11	Relationship between entity and parents

The parent of the largest group in which these financial statements are consolidated is A H Warren Trust (Holdings) Limited, incorporated in England and Wales .

The address of A H Warren Trust (Holdings) Limited is:
Coombe Farm
Crewkerne
Somerset
TA18 8RR

12	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 28 November 2025 was Matthew Chandler FCA, who signed for and on behalf of Albert Goodman LLP.