Brompton Park Farm Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04633998 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Brompton Park Farm Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J.H. Hayman

Mrs S.E. Hayman

R. J. Hayman

L Hayman

T Hayman

SECRETARY:

Mrs S.E. Hayman

REGISTERED OFFICE:

C/o Ashmole & Co

7 Goat Street

Haverfordwest

Pembrokeshire

SA61 1PX

REGISTERED NUMBER:

04633998 (England and Wales)

FIXED ASSETS

Tangible assets

4

336,622

342,000

CURRENT ASSETS

Stocks

46,177

82,756

Debtors

5

77,286

66,876

Cash at bank

3,289

8,472

126,752

158,104

CREDITORS

Amounts falling due within one year

6

76,363

74,863

NET CURRENT ASSETS

50,389

83,241

TOTAL ASSETS LESS CURRENT
LIABILITIES

387,011

425,241

PROVISIONS FOR LIABILITIES

6,656

8,693

NET ASSETS

380,355

416,548

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

380,353

416,546

SHAREHOLDERS' FUNDS

380,355

416,548

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 directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Mrs S.E. Hayman - Director

1.	STATUTORY INFORMATION

Brompton Park Farm Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

property

leasehold

machinery

Totals

£

COST

At 1 April 2024

and 31 March 2025

203,512

98,077

148,670

450,259

DEPRECIATION

At 1 April 2024

-

108,259

Charge for year

-

5,378

At 31 March 2025

-

113,637

NET BOOK VALUE

At 31 March 2025

203,512

98,077

35,033

336,622

At 31 March 2024

203,512

98,077

40,411

342,000

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

32,000

DEPRECIATION

At 1 April 2024

4,800

Charge for year

4,080

At 31 March 2025

8,880

NET BOOK VALUE

At 31 March 2025

23,120

At 31 March 2024

27,200

5.

DEBTORS

31.3.25

31.3.24

£

Amounts falling due within one year:

Directors' current accounts

19,169

9,500

VAT

429

220

Trade Debtors and Prepayments

16,612

16,080

36,210

25,800

31.3.25

31.3.24

£

Amounts falling due after more than one year:

Tax

41,076

Aggregate amounts

77,286

66,876

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Hire purchase contracts

10,667

21,333

Trade creditors

24,103

1,311

Tax

53

2,155

Directors' current accounts

13,090

11,185

Accrued expenses

28,450

38,879

76,363

74,863

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

J.H. Hayman and Mrs S.E. Hayman

Balance outstanding at start of year

(11,184

)

61,865

Amounts advanced

10,220

9,467

Amounts repaid

(12,127

)

(82,516

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(13,091

)

(11,184

)

T Hayman

Balance outstanding at start of year

9,500

Amounts advanced

10,119

-

Amounts repaid

(450

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

19,169

9,500