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 income statement within the financial statements.true

Farmsense Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Animal House, Boundary Road, Lytham, Lancashire, FY8 5LT.

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 amounts in these financial statements are rounded to the nearest £.

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

The financial statements have been prepared on a going concern basis. The Company has net current trueassets of £12,300 at 30 June 2025 (2024: net current liabilities of £106,038) and net assets of £14,126 at 30 June 2025 (2024: net liabilities £103,468). The directors have drawn up forecasts covering a period of 12 months from the date of signing the accounts. Sensitivity analysis has been performed to consider different scenarios. Farmsense Limited has received a letter of support from Tangerine Group Holdings Limited who is under the ultimate control of the same controlling shareholder, D A Haythornthwaite that they can continue to provide financial support to enable the Company to continue trading. The directors are of the opinion that the company can continue as a going concern for the foreseeable future.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

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.

In the directors opinion there are no judgements or key sources of estimation uncertainty in relation to these financial statements.

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

No directors received remuneration from the Company in respect of services provided in either the current or prior year. Directors' remuneration is paid by Tangerine Holdings Limited.

The amounts owed by group undertakings are interest free and repayable on demand.

The amounts owed to group undertakings are interest free and repayable on demand.

Ordinary shares have full voting rights and Ordinary A & B Shares have no voting rights.    

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

This reserve reflects cumulative profits and losses net of distributions to owners

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

The term of the leases is 3 years.

The Company is a 100% owned subsidiary of Tangerine Agriculture Limited.

The registered office for Tangerine Agriculture Limited is Docklands, Dock Road, Lytham St. Annes, Lancashire, United Kingdom, FY8 5AQ

The Company is under the ultimate control of D A Haythornthwaite, the controlling shareholder of Tangerine Agriculture Limited.