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Registration number: 07705874

Arrijan Farming Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2025

Arrijan Farming Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 11

Arrijan Farming Ltd

Company Information

Director | H G Godsell

Registered office | Leahug Farm Nupend Stonehouse Gloucestershire GL10 3SU

Accountants | Burton Sweet Chartered Certified AccountantsCornerstone House Midland Way Thornbury Bristol BS35 2BS

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Arrijan Farming Ltd
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Arrijan Farming Ltd for the year ended 30 April 2025 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Arrijan Farming Ltd, 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 Arrijan Farming Ltd and state those matters that we have agreed to state to the Board of Directors of Arrijan Farming Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arrijan Farming Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Arrijan Farming Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Arrijan Farming Ltd. You consider that Arrijan Farming Ltd 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 Arrijan Farming Ltd. 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.

......................................
Burton Sweet
Chartered Certified Accountants
Cornerstone House
Midland Way
Thornbury
Bristol
BS35 2BS

14 November 2025

Arrijan Farming Ltd

(Registration number: 07705874)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 145,559 | 157,459
Current assets |  |  |
Stocks | 5 | 53,765 | 86,990
Debtors | 6 | 5,736 | 9,542
Cash at bank and in hand |  | 74,410 | 55,844
|  | 133,911 | 152,376
Creditors: Amounts falling due within one year | 7 | (134,742) | (146,782)
Net current (liabilities)/assets |  | (831) | 5,594
Net assets |  | 144,728 | 163,053
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 144,727 | 163,052
Shareholders' funds |  | 144,728 | 163,053

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

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 14 November 2025

Arrijan Farming Ltd

(Registration number: 07705874)
Balance Sheet as at 30 April 2025

......................................... H G Godsell Director

Arrijan Farming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Leahug Farm
Nupend
Stonehouse
Gloucestershire
GL10 3SU

These financial statements were authorised for issue by the director on 14 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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 company’s 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.

Arrijan Farming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 10% on reducing balance
Tractors | 25% on reducing balance
Motor vehicles | 25% on reducing balance
Office equipment | 10% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Arrijan Farming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Arrijan Farming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 2).

Arrijan Farming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 May 2024 | 36,121 | 60,528 | 3,478 | 269,965 | 370,092
Additions | - | - | - | 793 | 793
At 30 April 2025 | 36,121 | 60,528 | 3,478 | 270,758 | 370,885
Depreciation
At 1 May 2024 | - | 57,536 | 3,282 | 151,815 | 212,633
Charge for the year | - | 747 | 49 | 11,897 | 12,693
At 30 April 2025 | - | 58,283 | 3,331 | 163,712 | 225,326
Carrying amount
At 30 April 2025 | 36,121 | 2,245 | 147 | 107,046 | 145,559
At 30 April 2024 | 36,121 | 2,992 | 196 | 118,150 | 157,459

Included within the net book value of land and buildings above is £36,121 (2024 - £36,121) in respect of freehold land and buildings.

Arrijan Farming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 53,765 | 86,990

6 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 687 | 734
Other debtors | 5,049 | 8,808
| 5,736 | 9,542

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 3 | 2,003
Accruals and deferred income | 3,875 | 3,130
Other creditors | 130,864 | 141,649
| 134,742 | 146,782

8 | Related party transactions

Transactions with the director

2025 | At 1 May 2024 £ | Advances to director £ | Repayments by director £ | At 30 April 2025 £
Loan to company | (141,649) | 11,454 | (670) | (130,864)

Arrijan Farming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

2024 | At 1 May 2023 £ | Advances to director £ | Repayments by director £ | At 30 April 2024 £
Loan to company | (123,679) | 5,839 | (23,810) | (141,649)