Company registration number 12339997 (England and Wales)
BOTTING FARMS LIMITED
Unaudited Financial Statements
For The Year Ended 5 April 2025
Pages For Filing With Registrar
Botting Farms Limited
BOTTING FARMS LIMITED
Company Information
Directors
Mr D M Botting
Mr H G M Botting
Secretary
Mr S D Botting
Company number
12339997
Registered office
Wall End Farm
Island Road
Upstreet, Chislet
Canterbury
Kent
England
CT3 4DF
Accountants
Chavereys Limited
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Botting Farms Limited
BOTTING FARMS LIMITED
Accountants' Report To The Board Of Directors On The Preparation Of The Unaudited Statutory Financial Statements Of Botting Farms Limited For The Year Ended 5 April 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Botting Farms Limited for the year ended 5 April 2025 which comprise, balance sheet and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Botting Farms Limited, as a body, in accordance with the terms of our engagement letter dated 18 November 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Botting Farms Limited and state those matters that we have agreed to state to the b oard of d irectors of Botting Farms Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Botting Farms Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Botting Farms Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Botting Farms Limited. You consider that Botting Farms Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Botting Farms Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Chavereys Limited
10 December 2025
Chartered Accountants
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Botting Farms Limited
BOTTING FARMS LIMITED
Balance Sheet
As At 5 April 2025
05 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment
4
22,550
22,550
Current assets
Cash at bank and in hand
2
2
Creditors: amounts falling due within one year
5
(22,450)
(22,450)
Net current liabilities
(22,448)
(22,448)
Net assets
102
102
Capital and reserves
Called up share capital
102
102

For the financial year ended 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 December 2025 and are signed on its behalf by:
Mr H G M Botting
Director
Company registration number 12339997 (England and Wales)
Botting Farms Limited
BOTTING FARMS LIMITED
Notes To The Financial Statements
For The Year Ended 5 April 2025
- 3 -
1
Accounting policies
Company information

Botting Farms Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wall End Farm, Island Road, Upstreet, Chislet, Canterbury, Kent, England, CT3 4DF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investment is assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit and loss account.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Financial instruments
Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Botting Farms Limited
BOTTING FARMS LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 5 April 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Fixed asset investment
2025
2024
£
£
Shares in group undertaking
22,550
22,550
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertaking
22,450
22,450
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