Farming Fencing Landscaping Contractors (FFL) Ltd 31/03/2025 iXBRL

Company registration number: 09484528

Farming Fencing Landscaping Contractors (FFL) Ltd

Unaudited filleted financial statements

31 March 2025

Farming Fencing Landscaping Contractors (FFL) Ltd

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

Farming Fencing Landscaping Contractors (FFL) Ltd

Directors and other information


	Director	Mr T Houghton


	Secretary	Mrs D H Houghton


	Company number	09484528


	Registered office	Rook Cottage
		Redmire
		Leyburn
		North Yorkshire
		LD8 4EH


	Accountants	The Barker Partnership
		17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD

Farming Fencing Landscaping Contractors (FFL) Ltd

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Farming Fencing Landscaping Contractors (FFL) Ltd

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Farming Fencing Landscaping Contractors (FFL) Ltd for the year ended 31 March 2025 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Farming Fencing Landscaping Contractors (FFL) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Farming Fencing Landscaping Contractors (FFL) Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Farming Fencing Landscaping Contractors (FFL) Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Farming Fencing Landscaping Contractors (FFL) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Farming Fencing Landscaping Contractors (FFL) Ltd. You consider that Farming Fencing Landscaping Contractors (FFL) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Farming Fencing Landscaping Contractors (FFL) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO7 1HD

29 December 2025

Farming Fencing Landscaping Contractors (FFL) Ltd

Balance sheet

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	16,447		19,205
		_______		_______
			16,447		19,205

Current assets
Stocks		73,800		92,850
Debtors	6	523		5,249
		_______		_______
		74,323		98,099
Creditors: amounts falling due
within one year	7	( 186,050)		( 199,897)
		_______		_______
Net current liabilities			( 111,727)		( 101,798)
			_______		_______
Total assets less current liabilities			( 95,280)		( 82,593)

Creditors: amounts falling due
after more than one year	8		( 6,083)		( 10,064)
			_______		_______
Net liabilities			( 101,363)		( 92,657)
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			( 101,365)		( 92,659)
			_______		_______
Shareholders deficit			( 101,363)		( 92,657)
			_______		_______

For the 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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 December 2025 , and are signed on behalf of the board by:

Mr T Houghton

Director

Company registration number: 09484528

Farming Fencing Landscaping Contractors (FFL) Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Rook Cottage, Redmire, Leyburn, North Yorkshire, LD8 4EH. The principal activity of the company is landscape services and farming activities.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on a going concern basis the validity of which is dependent upon the continued support of the sole director and shareholder.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2024	37,468	16,000	53,468
Additions	1,583	-	1,583
	_______	_______	_______
At 31 March 2025	39,051	16,000	55,051
	_______	_______	_______
Depreciation
At 1 April 2024	21,938	12,325	34,263
Charge for the year	3,422	919	4,341
	_______	_______	_______
At 31 March 2025	25,360	13,244	38,604
	_______	_______	_______
Carrying amount
At 31 March 2025	13,691	2,756	16,447
	_______	_______	_______
At 31 March 2024	15,530	3,675	19,205
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	523	5,249
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,880	8,887
Other creditors	179,170	191,010
	_______	_______
	186,050	199,897
	_______	_______

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

	2025	2024
	£	£
Other creditors	6,083	10,064
	_______	_______

9. Related party transactions

During the period the sole director and shareholder made an unsecured loan to the company, with no fixed repayment terms, the balance at 31 March 2025 was £69,682 (31 March 2024 - £86,094).During the period the parents of the sole director and shareholder, made an unsecured loan to the company with no fixed repayment terms, the balance at 31 March 2025 was £105,984 (31 March 2024 - £103,416).