REGISTERED NUMBER: 05669402 (England and Wales)

RADLEY GREEN FARM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

15,244

21,646

Investments

5

4,402,705

5,535,583

4,417,949

5,557,229

CURRENT ASSETS

Debtors

6

237,816

338,883

Cash at bank

1,574,228

539,346

1,812,044

878,229

CREDITORS

Amounts falling due within one year

7

2,155,652

2,014,504

NET CURRENT LIABILITIES

(343,608

)

(1,136,275

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,074,341

4,420,954

PROVISIONS FOR LIABILITIES

733,090

888,700

NET ASSETS

3,341,251

3,532,254

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

3,340,251

3,531,254

3,341,251

3,532,254

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 director acknowledges his 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 Profit and Loss Accounts has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

B H Ivey - Director

1.	STATUTORY INFORMATION

Radley Green Farm Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05669402

Registered office:

The Old Dairy

Radley Green Farm

Radley Green

Ingatestone

Essex

CM4 0LU

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.

Preparation of consolidated financial statements

The company is a subsidiary subject to the small companies regime. The company and its parent comprise a small group. The company is therefore not required to and has not chosen to prepare group accounts

Turnover

Turnover comprises of both farming the land owned and the value of rent receivable on investment properties in the normal course of business.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Accounts, 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.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

67,331

DEPRECIATION

At 1 April 2024

45,685

Charge for year

6,402

At 31 March 2025

52,087

NET BOOK VALUE

At 31 March 2025

15,244

At 31 March 2024

21,646

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

5,535,583

Additions

240,823

Disposals

(1,373,701

)

At 31 March 2025

4,402,705

NET BOOK VALUE

At 31 March 2025

4,402,705

At 31 March 2024

5,535,583

Historical cost

At 1 April 2024

1,980,785

At 31 March 2025

1,485,589

The properties and land were revalued by Fenn Wright in June 2024.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

102,518

105,982

Other debtors

135,298

232,901

237,816

338,883

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,043

9,009

Amounts owed to group undertakings

1,915,712

1,948,354

Taxation and social security

172,169

-

Other creditors

63,728

57,141

2,155,652

2,014,504

8.	RELATED PARTY DISCLOSURES

At the year end the company had an interest free loan from Donald Moody Investments and Developments Limited of £1,915,712 (2024: £1,948,354).

9.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Donald Moody Investments and Developments Limited, although the directors consider that the company's ultimate controlling party is the D A Moody 1986 Accumulation Settlement for A E Moody.