REGISTERED NUMBER: 05515748 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Brown Cow Organics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C N Freane

Mrs J Freane

Miss N Freane

REGISTERED OFFICE:

Perridge Farm

Pilton

Shepton Mallet

Somerset

BA4 4EW

REGISTERED NUMBER:

05515748 (England and Wales)

ACCOUNTANTS:

Edward Howells Associates Limited

Chartered Certified Accountants

20a High Street

Glastonbury

Somerset

BA6 9DU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

217,957

177,200

217,957

177,200

CURRENT ASSETS

Stocks

15,826

54,312

Debtors

6

182,704

157,038

Cash at bank

40,854

76,644

239,384

287,994

CREDITORS

Amounts falling due within one year

7

257,319

295,184

NET CURRENT LIABILITIES

(17,935

)

(7,190

)

TOTAL ASSETS LESS CURRENT LIABILITIES

200,022

170,010

CREDITORS

Amounts falling due after more than one year

8

(1,563

)

(11,759

)

PROVISIONS FOR LIABILITIES

(41,170

)

(29,786

)

NET ASSETS

157,289

128,465

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

157,283

128,459

SHAREHOLDERS' FUNDS

157,289

128,465

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

C N Freane - Director

Mrs J Freane - Director

Miss N Freane - Director

1.	STATUTORY INFORMATION

Brown Cow Organics 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Over 10 years

Plant and machinery

-

12.5% on reducing balance

Motor vehicles

-

25% 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 Income Statement, 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.

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 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

and 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

82,935

221,633

2,745

307,313

Additions

-

69,853

-

69,853

At 31 March 2025

82,935

291,486

2,745

377,166

DEPRECIATION

At 1 April 2024

24,880

102,937

2,296

130,113

Charge for year

8,294

20,690

112

29,096

At 31 March 2025

33,174

123,627

2,408

159,209

NET BOOK VALUE

At 31 March 2025

49,761

167,859

337

217,957

At 31 March 2024

58,055

118,696

449

177,200

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

126,818

131,476

Other debtors

55,886

25,562

182,704

157,038

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,648

10,648

Trade creditors

104,167

98,105

Taxation and social security

3,759

29,338

Other creditors

138,745

157,093

257,319

295,184

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,563

11,759