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Registered number: 00639135
Rochester Farm Limited
ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
Prepared By:
IUVO Services Limited
Chartered Accountants
10 The Crescent
Little Leighs
Chelmford
Essex
CM3 1LY
Rochester Farm Limited
ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
DIRECTORS
D E Partridge
REGISTERED OFFICE
Redgate House
Black Drove
Downham Market
Norfolk
PE38 0AG
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 00639135
ACCOUNTANTS
IUVO Services Limited
Chartered Accountants
10 The Crescent
Little Leighs
Chelmford
Essex
CM3 1LY
Rochester Farm Limited
ACCOUNTS
FOR THEYEARENDED30/06/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Rochester Farm Limited
BALANCE SHEET AT 30/06/2025
20252024
Notes££
FIXED ASSETS
Tangible assets31,857,5001,888,468
CURRENT ASSETS
Stock301,461283,857
Debtors5114,016104,213
Current Asset Investments65,9995,704
Cash at bank and in hand177,951176,880
599,427570,654
CREDITORS: Amounts falling due within one year7285,658297,740
NET CURRENT ASSETS313,769272,914
TOTAL ASSETS LESS CURRENT LIABILITIES2,171,2692,161,382
CREDITORS: Amounts falling due after more than one year879,83286,343
PROVISIONS FOR LIABILITIES AND CHARGES9181,000185,000
NET ASSETS1,910,4371,890,039
CAPITAL AND RESERVES
Called up share capital1026,13026,130
Share premium account112,1002,100
Revaluation reserve1d,12400,007400,007
Profit and loss account1,482,2001,461,802
SHAREHOLDERS' FUNDS1,910,4371,890,039
For the year ending 30/06/2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 23/10/2025 and signed on their behalf by
.............................
D E Partridge
Director
Rochester Farm Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsstraight line 4%
Plant and Machineryreducing balance 15%
Commercial Vehiclesreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 12).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.
2. EMPLOYEES
20252024
No.No.
Average number of employees--
Rochester Farm Limited
3. TANGIBLE FIXED ASSETS
Land AndPlant andCommercial
BuildingsMachineryVehiclesTotal
££££
Cost
At 01/07/20241,752,304442,18135,3122,229,797
Additions6,1776,931-13,108
At 30/06/20251,758,481449,11235,3122,242,905
Depreciation
At 01/07/202478,934238,25624,139341,329
For the year20,05921,2242,79344,076
At 30/06/202598,993259,48026,932385,405
Net Book Amounts
At 30/06/20251,659,488189,6328,3801,857,500
At 30/06/20241,673,370203,92511,1731,888,468
Investment properties included above are as valued by the director at £707,700 (2024: £707,700). These properties have a historical cost of £174,691.
4. STOCK 20252024
££
Stock comprises:
Stock263,913283,857
Work in progress37,548-
301,461283,857
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors88,07843,740
VAT18,88153,416
Other debtors7,0577,057
114,016104,213
Rochester Farm Limited
6. CURRENT ASSET INVESTMENTS
20252024
££
Other investments5,9995,704
5,9995,704
The investment represents capital in Rochester Farm Great Leighs in which the company is a partner.
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax25,5907,327
Directors current account2,994651
Bank Loan6,3096,107
Trade creditors47,13679,641
Other creditors79,58842,736
Accruals124,041161,278
285,658297,740
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank loans (secured) >1yr79,83286,343
79,83286,343
The bank loan includes an amount of £54,596 (2024: £61,915) that is payable after more than five years. Bank loans totalling £86,141 (2024: £92,450) are secured on property owned by the company.
9. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation181,000185,000
181,000185,000
Rochester Farm Limited
10. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
26,130 Ordinary shares of £1 each26,13026,130
26,13026,130
11. SHARE PREMIUM ACCOUNT 20252024
££
Share premium account2,1002,100
12. REVALUATION RESERVE 20252024
££
Revaluation reserve400,007400,007
400,007400,007
13. CONTROLLING PARTY
The company is controlled by D E Partridge its director.
14. RELATED PARTY TRANSACTIONS
At the year end date the company owed D E Partridge £2,994 (2024: £651). This debt is included in other creditors, is repayable on demand and attracts no interest.