Company No: 15801137 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025
		£
Fixed assets
Tangible assets	3	1,161,255
		1,161,255
Current assets
Stocks	4	7,460
Debtors	5	2,048
Cash at bank and in hand		105,351
		114,859
Creditors: amounts falling due within one year	6	( 1,053,756)
Net current liabilities		(938,897)
Total assets less current liabilities		222,358
Provision for liabilities	7	( 215,467)
Net assets		6,891
Capital and reserves
Called-up share capital	8	90
Profit and loss account		6,801
Total shareholders' funds		6,891

For the financial period 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 period 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 Dindersgate Farming Ltd (registered number: 15801137) were approved and authorised for issue by the Board of Directors on 23 December 2025. They were signed on its behalf by:

Mrs J A Hares Director

1. Accounting policies

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

General information and basis of accounting

Dindersgate Farming Ltd (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 East Higher Farm, East Horrington, Wells, Somerset, BA5 3DR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, 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 directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a basis over its expected useful life, as follows:

Leasehold improvements	50 years straight line
Plant and machinery	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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 25.06.2024 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	5

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Total
	£		£		£
Cost
At 25 June 2024	0		0		0
Additions	747,262		478,851		1,226,113
At 31 March 2025	747,262		478,851		1,226,113
Accumulated depreciation
At 25 June 2024	0		0		0
Charge for the financial period	11,025		53,833		64,858
At 31 March 2025	11,025		53,833		64,858
Net book value
At 31 March 2025	736,237		425,018		1,161,255

4. Stocks

	31.03.2025
	£
Stocks	7,460

5. Debtors

	31.03.2025
	£
Other debtors	2,048

6. Creditors: amounts falling due within one year

	31.03.2025
	£
Trade creditors	18,255
Taxation and social security	85,468
Other creditors	950,033
	1,053,756

7. Provision for liabilities

	31.03.2025
	£
Deferred tax	215,467

8. Called-up share capital

	31.03.2025
	£
Allotted, called-up and fully-paid
30 Ordinary A shares of £ 1.00 each	30
30 Ordinary B shares of £ 1.00 each	30
30 Ordinary C shares of £ 1.00 each	30
	90

9. Related party transactions

Within other creditors there is an interest free loan from a partnership under common control. At the year end, the outstanding balance due by the company was £947,533.