Company No: 07586733 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	D W Livings
	A D Savile
	H C Savile
	The Hon J H H J Savile

REGISTERED OFFICE	54 Beauchamp Place
	London
	SW3 1NY
	United Kingdom

COMPANY NUMBER

07586733 (England and Wales)

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	638,192		761,124
		638,192		761,124
Current assets
Stocks		28,324		30,985
Debtors	4	274,727		227,405
Cash at bank and in hand	5	272,247		338,161
		575,298		596,551
Creditors: amounts falling due within one year	6	( 251,959)		( 274,866)
Net current assets		323,339		321,685
Total assets less current liabilities		961,531		1,082,809
Creditors: amounts falling due after more than one year	7	( 58,069)		( 114,176)
Provision for liabilities	8	( 158,003)		( 188,638)
Net assets		745,459		779,995
Capital and reserves
Called-up share capital		1,185		1,185
Profit and loss account		744,274		778,810
Total shareholders' funds		745,459		779,995

For the financial year ending 31 March 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Cherry Green Farming Limited (registered number: 07586733) were approved and authorised for issue by the Board of Directors on 22 December 2025. They were signed on its behalf by:

A D Savile Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cherry Green Farming Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 54 Beauchamp Place, London, SW3 1NY, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. The directors consider there to be sufficient working capital to cover obligations as they fall due and do not intend to recall the loan outstanding until at least 12 months after the accounts are signed.

Turnover

Turnover represents revenue from contract services and is measured at the fair value of the consideration received or receivable, excluding value added tax. Turnover is recognised in the period in which services are performed.

Taxation

Current tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax
Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible fixed assets

Tangible assets are stated at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Tools and equipment	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as 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.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Hire purchases and leasing

Assets held under hire purchase agreements are capitalised as tangible fixed assets and are depreciated over their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract and represent a constant proportion of the balance of capital repayments outstanding.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year	3		3

3. Tangible assets

	Plant and machinery		Vehicles		Tools and equipment		Total
	£		£		£		£
Cost
At 01 April 2024	1,311,312		62,175		529,260		1,902,747
Additions	0		12,950		6,200		19,150
At 31 March 2025	1,311,312		75,125		535,460		1,921,897
Accumulated depreciation
At 01 April 2024	811,898		27,458		302,267		1,141,623
Charge for the financial year	99,883		7,375		34,824		142,082
At 31 March 2025	911,781		34,833		337,091		1,283,705
Net book value
At 31 March 2025	399,531		40,292		198,369		638,192
At 31 March 2024	499,414		34,717		226,993		761,124

4. Debtors

	2025		2024
	£		£
Trade debtors	182,490		197,148
Other debtors	92,237		30,257
	274,727		227,405

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	272,247		338,161

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	21,677		17,760
Shareholder loans	134,207		134,207
Taxation and social security	34,512		59,906
Obligations under finance leases and hire purchase contracts	56,107		54,144
Other creditors	5,456		8,849
	251,959		274,866

Shareholder loans are interest free and repayable on demand.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	58,069		114,176

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 188,638)		( 210,262)
Credited to the Profit and Loss Account	30,635		21,624
At the end of financial year	( 158,003)		( 188,638)