Deacon & Son (Farmers) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00844224 (England and Wales)

DEACON & SON (FARMERS) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Deacon

REGISTERED OFFICE:

Chardville

East End

Scaldwell

Northamptonshire

NN6 9LB

REGISTERED NUMBER:

00844224 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Tangible assets

4

1,735

2,315

CURRENT ASSETS

Stocks

13,100

10,700

Debtors

5

1,785

1,566

Cash at bank

8,090

8,679

22,975

20,945

CREDITORS

Amounts falling due within one year

6

150,774

150,775

NET CURRENT LIABILITIES

(127,799

)

(129,830

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(126,064

)

(127,515

)

CAPITAL AND RESERVES

Called up share capital

7

1,600

Retained earnings

(127,664

)

(129,115

)

SHAREHOLDERS' FUNDS

(126,064

)

(127,515

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

C Deacon - Director

1.	STATUTORY INFORMATION

Deacon & Son (Farmers) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

15% on reducing balance

Bulk milk tank

-

25% on reducing balance

Implements and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Going concern

The financial statements are prepared on the on the going concern basis, the company's ability to continue for the foreseeable future depends on the continued support of its bankers, directors and associated companies'

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Implements

to

Bulk milk

and

Motor

property

tank

machinery

vehicles

Totals

£

COST

At 6 April 2024

and 5 April 2025

1,350

1,271

15,648

2,950

21,219

DEPRECIATION

At 6 April 2024

1,350

1,271

13,333

2,950

18,904

Charge for year

-

580

-

580

At 5 April 2025

1,350

1,271

13,913

2,950

19,484

NET BOOK VALUE

At 5 April 2025

-

1,735

-

1,735

At 5 April 2024

-

2,315

-

2,315

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Prepayments

1,785

1,566

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Directors' current accounts

148,800

Accrued expenses

1,974

1,975

150,774

150,775

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1,600

Ordinary

£1

1,600