F. BRUNTON & SONS LIMITED


Directors	BRUNTON, Andrew James Hall
	BRUNTON, Ann Christine
	OAKHILL, Joanna Elizabeth


Company Secretary	BRUNTON, Kim Louise


Registered Address	Barnaby Grange Middlesbrough Road
	Guisborough
	Cleveland
	TS14 6RS


Registered Number	00546487 (England and Wales)

Statement of Financial Position
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,425,126		4,406,809
			4,425,126		4,406,809
Current assets
Stocks	4	767,920		682,583
Debtors	5	183,467		184,111
Cash at bank and on hand		211,439		299,342
		1,162,826		1,166,036
Creditors amounts falling due within one year	6	(709,449)		(810,173)
Net current assets (liabilities)			453,377		355,863
Total assets less current liabilities			4,878,503		4,762,672
Creditors amounts falling due after one year	7		(648,324)		(681,194)
Provisions for liabilities	8		(54,525)		(69,195)
Net assets			4,175,654		4,012,283
Capital and reserves
Called up share capital			36,000		36,000
Share premium			522		522
Profit and loss account			4,139,132		3,975,761
Shareholders' funds			4,175,654		4,012,283

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 November 2025, and are signed on its behalf by:

BRUNTON, Andrew James Hall
Director
Registered Company No. 00546487

F. BRUNTON & SONS LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Employee benefits

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 obligation.

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in accruals in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets’ residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Land is not depreciated. Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets’ residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

Land is not depreciated.

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	20	-
Vehicles	20	-

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement. Biological assets within stock, comprising of pigs are valued under the deemed cost model in accordance with section 34 of FRS102 using the selling price less costs to sell. Farming stocks, raw materials and consumables are stated at the lower of cost and net realisable value. Living plants are valued at deemed cost in accordance with section 34 of FRS 102, using the selling price less costs to sell.

Stocks and work in progress

Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). 

At each date of Statement of Financial Position, stocks are assessed for impairment.  If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale.  The impairment loss is recognised immediately in the Income Statement.

Biological assets within stock, comprising of pigs are valued under the deemed cost model in accordance with section 34 of FRS102 using the selling price less costs to sell.

Farming stocks, raw materials and consumables are stated at the lower of cost and net realisable value.  Living plants are valued at deemed cost in accordance with section 34 of FRS 102, using the selling price less costs to sell.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		9

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 July 24	4,781,066	3,208,519	106,484	8,096,069
Additions	110,552	57,688	-	168,240
At 30 June 25	4,891,618	3,266,207	106,484	8,264,309
Depreciation and impairment
At 01 July 24	694,557	2,918,055	76,648	3,689,260
Charge for year	20,300	122,350	7,273	149,923
At 30 June 25	714,857	3,040,405	83,921	3,839,183
Net book value
At 30 June 25	4,176,761	225,802	22,563	4,425,126
At 30 June 24	4,086,509	290,464	29,836	4,406,809


	Included in land and buildings is land costing £3,006,529 that has not been depreciated.

4.	Stocks
	Stock at the year end is made up of £460,350 Livestock (2024: £473,140) and £307,570 Deadstock (2024: £209,443).

	2025	2024
	£	£
Other stocks	767,920	682,583
Total	767,920	682,583

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	117,800	111,575
Other debtors	25,520	16,547
Prepayments and accrued income	40,147	55,989
Total	183,467	184,111

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	172,995	160,713
Bank borrowings and overdrafts	34,545	33,047
Amounts owed to related parties	56,681	-
Taxation and social security	100,974	198,304
Other creditors	312,544	391,400
Accrued liabilities and deferred income	31,710	26,709
Total	709,449	810,173


	Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	648,324	681,194
Total	648,324	681,194


	Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company. Bank loans repayable after more than five years amount to £505,208 (2024: £572,575).

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	54,525	69,195
Total	54,525	69,195

9.	Off-balance sheet arrangements
	The pension cost charge represents contributions payable by the company to the fund and amounted to £9,097 (2024: £8,781). There were no outstanding contributions at the year end.

10.	Related party transactions
	Included in other creditors are loans from the directors. The loans are interest free with no set terms for repayment.