Ettridge Farm Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00563210

Ettridge Farm Limited

Filleted Unaudited Financial Statements

30 September 2025

Ettridge Farm Limited

Financial Statements

Year ended 30 September 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

Ettridge Farm Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4		421,114	429,654

Current assets

Stocks		46,860	44,777
Debtors	5	10,303	18,296
Cash at bank and in hand		72,708	73,339
		---------	---------
		129,871	136,412

Creditors: amounts falling due within one year	6	( 139,975)		( 130,192)
		---------		---------
Net current (liabilities)/assets			( 10,104)	6,220
			---------	---------
Total assets less current liabilities			411,010	435,874

Provisions

Taxation including deferred tax	( 2,423)	( 1,888)
	---------	---------
Net assets	408,587	433,986
	---------	---------

Ettridge Farm Limited

Statement of Financial Position (continued)

30 September 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	3,000	3,000
Profit and loss account	405,587	430,986
	---------	---------
Shareholders funds	408,587	433,986
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

B C Nicholls

Director

Company registration number: 00563210

Ettridge Farm Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Pleshey Lodge Offices, Pump Lane, Pleshey, Chelmsford, Essex, CM3 1HF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Other operating income

Other operating income comprises receipts due in respect of the European Union's Common Agricultural Policy Single Payment Scheme for the calendar year ending in the company's accounting year for which entitlement has been established, and wayleave receivable.

Revenue recognition

Turnover, all of which arises in the United Kingdom, represents the value of livestock or other farm produce sold to customers during the year, net of value added tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Agricultural buildings	-	10% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Tangible assets

	Freehold land	Plant and machinery	Motor vehicles	Agricultural buildings	Total
	£	£	£	£	£
Cost
At 1 October 2024 and 30 September 2025	369,625	136,385	11,950	135,175	653,135
	---------	---------	--------	---------	---------
Depreciation
At 1 October 2024	–	105,921	5,202	112,358	223,481
Charge for the year	–	4,570	1,687	2,283	8,540
	---------	---------	--------	---------	---------
At 30 September 2025	–	110,491	6,889	114,641	232,021
	---------	---------	--------	---------	---------
Carrying amount
At 30 September 2025	369,625	25,894	5,061	20,534	421,114
	---------	---------	--------	---------	---------
At 30 September 2024	369,625	30,464	6,748	22,817	429,654
	---------	---------	--------	---------	---------

5. Debtors

	2025	2024
	£	£
Trade debtors	368	–
Other debtors	9,935	18,296
	--------	--------
	10,303	18,296
	--------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	22,186	12,403
Other creditors	117,789	117,789
	---------	---------
	139,975	130,192
	---------	---------

7. Related party transactions

The director B.C.Nicholls is also a director and shareholder of A H Nicholls & Sons Limited (A.H.N.). During the year the following transactions at normal arms length, net of VAT, took place between this company :

	2025	2024
	£	£
Management charges from A.H.N.	53,706	53,927
Sales to A.H.N.	1,465	899
Rent payable to A.H.N.	11,194	11,194