REGISTERED NUMBER: 03776507 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

JDH Farms Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P W Hutley

SECRETARY:

Mrs A Mangham

REGISTERED OFFICE:

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

BUSINESS ADDRESS:

Pond Park

Felsted

Dunmow

Essex

CM6 3LY

REGISTERED NUMBER:

03776507 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

2,222

3,029

Investments

5

1,616,055

1,370,156

1,618,277

1,373,185

CURRENT ASSETS

Debtors

73,541

73,541

Cash at bank

22,265

7,200

95,806

80,741

CREDITORS

Amounts falling due within one year

64,259

6,078

NET CURRENT ASSETS

31,547

74,663

TOTAL ASSETS LESS CURRENT LIABILITIES

1,649,824

1,447,848

PROVISIONS FOR LIABILITIES

6

266

333

NET ASSETS

1,649,558

1,447,515

CAPITAL AND RESERVES

Called up share

7

2,750

2,750

Other reserves

1,112,074

1,112,074

Retained earnings

534,734

332,691

SHAREHOLDERS' FUNDS

1,649,558

1,447,515

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 December 2025 and were signed by:

Mr P W Hutley - Director

1.	STATUTORY INFORMATION

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

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

No depreciation is provided on Freehold buildings which in the opinion of the director are maintained to a standard so as to ensure an indefinite useful life.

Investments in associates

Investments in associate undertakings are recognised at cost.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and loans 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

11,460

DEPRECIATION

At 1 April 2024

8,431

Charge for year

807

At 31 March 2025

9,238

NET BOOK VALUE

At 31 March 2025

2,222

At 31 March 2024

3,029

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2024

1,370,156

Additions

280,834

Disposals

(34,935

)

At 31 March 2025

1,616,055

NET BOOK VALUE

At 31 March 2025

1,616,055

At 31 March 2024

1,370,156

6.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

266

333

Deferred

tax

£

Balance at 1 April 2024

333

Provided during year

(67

)

Movement

Balance at 31 March 2025

266

7.	CALLED UP SHARE

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2,750

Ordinary

£1

2,750

2,750