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REGISTERED NUMBER: OC446452 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

GAW FARMING LLP

GAW FARMING LLP (REGISTERED NUMBER: OC446452)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

General Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 4


GAW FARMING LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DESIGNATED MEMBERS: W J Williams
R I Williams
R S Williams
M J Williams
C D Williams





REGISTERED OFFICE: Walk Farm Barn
Ryhall Road
Great Casterton
Stamford
PE9 4BN





REGISTERED NUMBER: OC446452 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
14 All Saints Street
Stamford
Lincolnshire
PE9 2PA

GAW FARMING LLP (REGISTERED NUMBER: OC446452)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 15,309,874 15,021,357

CURRENT ASSETS
Inventories 339,782 291,843
Debtors 5 158,493 300,990
Cash at bank 706,690 76,512
1,204,965 669,345
CREDITORS
Amounts falling due within one year 6 339,001 589,771
NET CURRENT ASSETS 865,964 79,574
TOTAL ASSETS LESS CURRENT LIABILITIES 16,175,838 15,100,931

CREDITORS
Amounts falling due after more than one year 7 36,487 72,975
NET ASSETS ATTRIBUTABLE TO MEMBERS 16,139,351 15,027,956

LOANS AND OTHER DEBTS DUE TO MEMBERS 9 16,139,351 15,027,956

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 16,139,351 15,027,956

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 26 November 2025 and were signed by:



R S Williams - Designated member



M J Williams - Designated member


GAW FARMING LLP (REGISTERED NUMBER: OC446452)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Gaw Farming LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Revenue
Revenue 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.

Land and buildings - not provided
Plant and machinery - 15% reducing balance
Motor vehicles - 33% reducing balance
Office equipment - 20% reducing balance

Inventories
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2024 - 5 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Freehold Plant and Motor Office
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 13,988,143 1,167,826 58,129 2,020 15,216,118
Additions 433,331 17,625 - 475 451,431
At 31 March 2025 14,421,474 1,185,451 58,129 2,495 15,667,549
DEPRECIATION
At 1 April 2024 - 175,174 19,183 404 194,761
Charge for year - 149,737 12,852 325 162,914
At 31 March 2025 - 324,911 32,035 729 357,675
NET BOOK VALUE
At 31 March 2025 14,421,474 860,540 26,094 1,766 15,309,874
At 31 March 2024 13,988,143 992,652 38,946 1,616 15,021,357

GAW FARMING LLP (REGISTERED NUMBER: OC446452)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 124,626 213,702
Other debtors 33,867 87,288
158,493 300,990

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 36,488 36,488
Trade creditors 176,426 124,886
Taxation and social security 3,799 1,985
Other creditors 122,288 426,412
339,001 589,771

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 36,487 72,975

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 72,975 109,463

Hire purchase creditors are secured against the asset to which they relate.

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts due to members would rank alongside ordinary unsecured creditors in the event of a winding
up. There is no protection offered to creditors which is legally enforceable.