Northney Farm Tea Room Limited

Northney Farm Tea Room Limited
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Northney Farm Tea Room Limited Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Northney Farm Tea Room Limited for the 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 accounts of Northney Farm Tea Room Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Northney Farm Tea Room Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Northney Farm Tea Room Limited and state those matters that we have agreed to state to the Board of Directors of Northney Farm Tea Room Limited, 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 Northney Farm Tea Room Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Northney Farm Tea Room Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Northney Farm Tea Room Limited . You consider that Northney Farm Tea Room Limited 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 accounts of Northney Farm Tea Room Limited. 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 accounts. .................................................... Pink Mango Accountants Ltd Coltsfoot Farm Lane Chichester West Sussex PO18 8SA 22 December 2025 1

Northney Farm Tea Room Limited
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Northney Farm Tea Room Limited for the 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 accounts of Northney Farm Tea Room Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Northney Farm Tea Room Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Northney Farm Tea Room Limited and state those matters that we have agreed to state to the Board of Directors of Northney Farm Tea Room Limited, 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 Northney Farm Tea Room Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Northney Farm Tea Room Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Northney Farm Tea Room Limited . You consider that Northney Farm Tea Room Limited 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 accounts of Northney Farm Tea Room Limited. 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 accounts.

....................................................
Pink Mango Accountants Ltd
Coltsfoot
Farm Lane
Chichester
West Sussex
PO18 8SA
22 December 2025

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Registered Number: 10043780 Northney Farm Tea Room Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	260,445	269,076
		260,445	269,076
Current assets
Stocks		960	960
Debtors		108,723	107,361
Cash at bank and in hand		15,333	13,268
		125,016	121,589
Creditors: amount falling due within one year		(102,025)	(335,270)
Net current assets		22,991	(213,681)

Total assets less current liabilities		283,436	55,395
Provisions for liabilities		(9,345)	(9,993)
Net assets		274,091	45,402

Capital and reserves
Called up share capital		250,005	5
Profit and loss account		24,086	45,397
Shareholders' funds		274,091	45,402

For the year ended 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 22 December 2025 and were signed on its behalf by:

-------------------------------
Mrs Janet Mary Pike
Director

2

Northney Farm Tea Room Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Northney Farm Tea Room Limited is a private company, limited by shares, registered in England and Wales, registration number 10043780, registration address Northney Farm, St Peters Road, Hayling Island, Hampshire, PO11 0RX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods
and provision of services in the ordinary course of the companys activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Taxation

Taxation for the period 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 taxation

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 period 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.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Improvements to property	2% Straight Line
Tea room equipment	25% 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.

2.	Average number of employees Average number of employees during the year was 21 (2024 : 21).

3.

Tangible fixed assets

Cost or valuation	Improvements to property	Tea room equipment	Total
	£	£	£
At 01 April 2024	257,350	101,408	358,758
Additions	-	6,751	6,751
Disposals	-	-	-
At 31 March 2025	257,350	108,159	365,509
Depreciation
At 01 April 2024	24,362	65,321	89,683
Charge for year	5,109	10,272	15,381
On disposals	-	-	-
At 31 March 2025	29,471	75,593	105,064
Net book values
Closing balance as at 31 March 2025	227,879	32,566	260,445
Opening balance as at 01 April 2024	232,988	36,088	269,076

4.	Related party transactions A H Brown (Hayling Island) Ltd Controlled by Mrs J M Pike, director The amount due from A H Brown (Hayling Island) Ltd at year ended 31 March 2025 was £105,174 (2024 - £105,174).

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Registered Number: 10043780
England and Wales
Abridged Accounts

for the year ended 31 March 2025
for
NORTHNEY FARM TEA ROOM LIMITED