FARM GIRL LTD


Directors	HOOD, Anthony
	HOOD, Rosanna


Registered Address	Westbourne Studios Unit 103
	242 Acklam Road
	London
	W10 5JJ


Registered Number	10605059 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		16,077		18,059
			16,077		18,059
Current assets
Stocks		7,047		6,526
Debtors	4	766,032		712,569
Cash at bank and on hand		22,362		41,889
		795,441		760,984
Creditors amounts falling due within one year	5	(65,956)		(203,687)
Net current assets (liabilities)			729,485		557,297
Total assets less current liabilities			745,562		575,356
Creditors amounts falling due after one year	6		(160,495)		(155,489)
Net assets			585,067		419,867
Capital and reserves
Called up share capital			90		90
Profit and loss account			584,977		419,777
Shareholders' funds			585,067		419,867

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Board of Directors on 22 December 2025, and are signed on its behalf by:

HOOD, Anthony
Director
Registered Company No. 10605059

FARM GIRL LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Improvements to property - 10% Kitchen equipment - 14% Computer equipment - 25% All other equipment - 20%

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Improvements to property - 10%
Kitchen equipment - 14%
Computer equipment - 25%
All other equipment - 20%

	Stocks and work in progress
	Stock is 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


		2025		2024
	Average number of employees during the year	26		23

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	203,102
	Additions	8,063
	At 31 March 25	211,164
	Depreciation and impairment
	At 01 April 24	185,043
	Charge for year	10,045
	At 31 March 25	195,087
	Net book value
	At 31 March 25	16,077
	At 31 March 24	18,059

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	17
Amounts owed by group undertakings	719,335	631,041
Other debtors	31,309	63,414
Prepayments and accrued income	15,388	18,097
Total	766,032	712,569

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	54,462	43,688
Bank borrowings and overdrafts	-	45,627
Amounts owed to related parties	-	76,868
Taxation and social security	16	-
Other creditors	142	23,612
Accrued liabilities and deferred income	11,336	13,892
Total	65,956	203,687

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	160,495	155,489
Total	160,495	155,489

7.	Controlling party
	The company is a wholly owned subsidiary of Farm Girl Holdings Limited. The registered office address is: Westbourne Studios Unit 103 242 Acklam Road London W10 5JJ