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Company Registration No. 09975176 (England and Wales)
Farmilo Limited Filleted accounts for the year ended 31 March 2025
Farmilo Limited Filleted accounts Contents
Page
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Farmilo Limited Company Information for the year ended 31 March 2025
Directors
Harshad Thakor Kiran Thakor
Company Number
09975176 (England and Wales)
Registered Office
45 Queens Road Leicester LE2 1WQ
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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Farmilo Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
18,750 
41,250 
Tangible assets
85,828 
78,225 
104,578 
119,475 
Current assets
Inventories
15,950 
15,950 
Debtors
152,814 
120,592 
Cash at bank and in hand
43,798 
89,171 
212,562 
225,713 
Creditors: amounts falling due within one year
(121,142)
(141,018)
Net current assets
91,420 
84,695 
Total assets less current liabilities
195,998 
204,170 
Creditors: amounts falling due after more than one year
(142,056)
(180,221)
Provisions for liabilities
Deferred tax
(11,524)
(11,524)
Net assets
42,418 
12,425 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
42,318 
12,325 
Shareholders' funds
42,418 
12,425 
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. 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by
Harshad Thakor Director Company Registration No. 09975176
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Farmilo Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Farmilo Limited is a private company, limited by shares, registered in England and Wales, registration number 09975176. The registered office is 45 Queens Road, Leicester, LE2 1WQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Fixtures & fittings
20% reducing balance
Computer equipment
30% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Farmilo Limited Notes to the Accounts for the year ended 31 March 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
225,000 
At 31 March 2025
225,000 
Amortisation
At 1 April 2024
183,750 
Charge for the year
22,500 
At 31 March 2025
206,250 
Net book value
At 31 March 2025
18,750 
At 31 March 2024
41,250 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
35,197 
47,090 
202,554 
8,191 
293,032 
Additions
- 
24,330 
4,044 
- 
28,374 
At 31 March 2025
35,197 
71,420 
206,598 
8,191 
321,406 
Depreciation
At 1 April 2024
15,201 
9,418 
181,997 
8,191 
214,807 
Charge for the year
4,999 
9,824 
5,948 
- 
20,771 
At 31 March 2025
20,200 
19,242 
187,945 
8,191 
235,578 
Net book value
At 31 March 2025
14,997 
52,178 
18,653 
- 
85,828 
At 31 March 2024
19,996 
37,672 
20,557 
- 
78,225 
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Farmilo Limited Notes to the Accounts for the year ended 31 March 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
16,594 
21,116 
Trade debtors
10,775 
- 
Amounts due from group undertakings etc.
102,561 
99,395 
Other debtors
22,884 
81 
152,814 
120,592 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
16,107 
15,620 
Obligations under finance leases and hire purchase contracts
12,142 
17,376 
Trade creditors
66,735 
102,685 
Taxes and social security
21,530 
637 
Other creditors
- 
72 
Accruals
4,628 
4,628 
121,142 
141,018 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
100,404 
130,778 
Obligations under finance leases and hire purchase contracts
41,652 
49,443 
142,056 
180,221 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
50 Ordinary shares A of £1 each
50 
50 
50 Ordinary shares B of £1 each
50 
50 
100 
100 
10
Average number of employees
During the year the average number of employees was 7 (2024: 9).
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