Company registration number 00617209 (England and Wales)
BRIDGE HOUSE FARM LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
BRIDGE HOUSE FARM LIMITED
COMPANY INFORMATION
Director
Mr C Thompson
Company number
00617209
Registered office
Bridge House
Murcott
Long Buckby
Northamptonshire
NN6 7QR
Accountants
Ellacotts LLP
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
BRIDGE HOUSE FARM LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
BRIDGE HOUSE FARM LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BRIDGE HOUSE FARM LIMITED FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bridge House Farm Limited for the year ended 30 June 2025 which comprise, 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Bridge House Farm 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 financial statements of Bridge House Farm Limited and state those matters that we have agreed to state to the Board of Directors of Bridge House Farm 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 Bridge House Farm Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Bridge House Farm Limited 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 profit of Bridge House Farm Limited. You consider that Bridge House Farm 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 financial statements of Bridge House Farm 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 f inancial statements.

Ellacotts LLP
Chartered Accountants
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
Date:
2 January 2026
BRIDGE HOUSE FARM LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,432,927
1,468,727
Investment properties
4
1,327,827
964,247
Investments
5
90
90
2,760,844
2,433,064
Current assets
Stocks
172,799
185,472
Debtors
6
152,929
232,421
Cash at bank and in hand
1,363,296
761,906
1,689,024
1,179,799
Creditors: amounts falling due within one year
7
(487,623)
(466,264)
Net current assets
1,201,401
713,535
Total assets less current liabilities
3,962,245
3,146,599
Creditors: amounts falling due after more than one year
8
(1,363,056)
(1,070,019)
Provisions for liabilities
(233,955)
(221,427)
Net assets
2,365,234
1,855,153
Capital and reserves
Called up share capital
9
5,000
5,000
Revaluation reserve
1,219,422
855,842
Other reserves
280
280
Profit and loss reserves
1,140,532
994,031
Total equity
2,365,234
1,855,153
BRIDGE HOUSE FARM LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 3 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 29 December 2025 and are signed on its behalf by:
Mr C Thompson
Director
Company Registration No. 00617209
BRIDGE HOUSE FARM LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Bridge House Farm Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bridge House, Murcott, Long Buckby, Northamptonshire, NN6 7QR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Tenant improvements
0-10% Straight line
Freehold property
None
Plant and equipment
20% Reducing balance
Fixtures and fittings
20% Straight line
Motor vehicles
25% Reducing balance
Tractors
15% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

BRIDGE HOUSE FARM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.7
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BRIDGE HOUSE FARM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
26
23
BRIDGE HOUSE FARM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
3
Tangible fixed assets
Tenant improvements
Freehold property
Plant and equipment
Fixtures and fittings
Motor vehicles
Tractors
Total
£
£
£
£
£
£
£
Cost
At 1 July 2024
2,692,054
435,023
1,296,631
10,591
91,982
702,259
5,228,540
Additions
79,685
-
0
174,244
-
0
-
0
-
0
253,929
Disposals
(53,575)
-
0
(14,656)
-
0
-
0
(4,975)
(73,206)
At 30 June 2025
2,718,164
435,023
1,456,219
10,591
91,982
697,284
5,409,263
Depreciation and impairment
At 1 July 2024
2,320,110
-
0
976,513
8,644
62,570
391,976
3,759,813
Depreciation charged in the year
103,921
-
0
98,861
797
7,353
46,180
257,112
Eliminated in respect of disposals
(21,430)
-
0
(14,597)
-
0
-
0
(4,562)
(40,589)
At 30 June 2025
2,402,601
-
0
1,060,777
9,441
69,923
433,594
3,976,336
Carrying amount
At 30 June 2025
315,563
435,023
395,442
1,150
22,059
263,690
1,432,927
At 30 June 2024
371,944
435,023
320,118
1,947
29,412
310,283
1,468,727
BRIDGE HOUSE FARM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
4
Investment property
2025
£
Fair value
At 1 July 2024
964,247
Revaluation
363,580
At 30 June 2025
1,327,827

The investment land and buildings were valued by the directors of Bridge House Farm Limited during the year, on the basis of market value at 30 June 2025.

5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
90
90
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
116,794
139,085
Corporation tax recoverable
-
0
64,979
Other debtors
36,135
28,357
152,929
232,421
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
72,718
61,343
Trade creditors
62,782
49,134
Taxation and social security
9,763
14,316
Other creditors
342,360
341,471
487,623
466,264

Bank loans and overdrafts are secured by a fixed and floating charge over the assets of the company.

Included within other creditors are net obligations under finance leases and hire purchase contracts falling due within one year amounting to £54,958 (2024 - £58,495) which are secured against the assets to which they relate.

BRIDGE HOUSE FARM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,251,148
900,612
Other creditors
111,908
169,407
1,363,056
1,070,019

Bank loans and overdrafts are secured by a fixed and floating charge over the assets of the company.

Included within other creditors are net obligations under finance leases and hire purchase contracts falling due after more than one year amounting to £111,908 (2024 - £169,407) which are secured against the assets to which they relate.

9
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
5,000 Ordinary shares of £1 each
5,000
5,000
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