Farm Girl @ Berners Ltd


Directors	HOOD, Anthony
	HOOD, Rosanna


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


Registered Number	12240407 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		21,495
			-		21,495
Current assets
Debtors	4	115		47,659
Cash at bank and on hand		417		461
		532		48,120
Creditors amounts falling due within one year	5	(77,780)		(102,295)
Net current assets (liabilities)			(77,248)		(54,175)
Total assets less current liabilities			(77,248)		(32,680)
Creditors amounts falling due after one year			(31,100)		(36,958)
Net assets			(108,348)		(69,638)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(108,448)		(69,738)
Shareholders' funds			(108,348)		(69,638)

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 23 December 2025, and are signed on its behalf by:

HOOD, Anthony
Director
Registered Company No. 12240407

Farm Girl @ Berners 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.

	Going concern
	Although the company is in a net liabilities position, the directors are committed to continuing to fund the business, therefore the accounts have been prepared on a going concern basis.

	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.

	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: Kitchen Equipment - 14 % Office Equipment - 25% 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:
Kitchen Equipment - 14 %
Office Equipment - 25%
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	0		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	57,163
	Disposals	(57,163)
	Depreciation and impairment
	At 01 April 24	35,668
	On disposals	(35,668)
	Net book value
	At 31 March 25	-
	At 31 March 24	21,495

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	115	14,977
Amounts owed by group undertakings	-	32,487
Other debtors	-	195
Total	115	47,659

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5	743
Bank borrowings and overdrafts	5,733	5,584
Amounts owed to related parties	71,092	94,934
Other creditors	-	135
Accrued liabilities and deferred income	950	899
Total	77,780	102,295

6.	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