IRIS Accounts Production v25.4.0.155 00733499 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00733499 2024-04-30 00733499 2025-04-30 00733499 2024-05-01 2025-04-30 00733499 2023-04-30 00733499 2023-05-01 2024-04-30 00733499 2024-04-30 00733499 ns15:EnglandWales 2024-05-01 2025-04-30 00733499 ns14:PoundSterling 2024-05-01 2025-04-30 00733499 ns10:Director1 2024-05-01 2025-04-30 00733499 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 00733499 ns10:SmallEntities 2024-05-01 2025-04-30 00733499 ns10:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 00733499 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 00733499 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 00733499 ns10:FullAccounts 2024-05-01 2025-04-30 00733499 ns10:Director2 2024-05-01 2025-04-30 00733499 ns10:Director3 2024-05-01 2025-04-30 00733499 ns10:RegisteredOffice 2024-05-01 2025-04-30 00733499 ns5:CurrentFinancialInstruments 2025-04-30 00733499 ns5:CurrentFinancialInstruments 2024-04-30 00733499 ns5:ShareCapital 2025-04-30 00733499 ns5:ShareCapital 2024-04-30 00733499 ns5:SharePremium 2025-04-30 00733499 ns5:SharePremium 2024-04-30 00733499 ns5:RevaluationReserve 2025-04-30 00733499 ns5:RevaluationReserve 2024-04-30 00733499 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 00733499 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 00733499 ns5:PlantMachinery 2024-05-01 2025-04-30 00733499 ns5:MotorVehicles 2024-05-01 2025-04-30 00733499 ns5:LandBuildings 2024-04-30 00733499 ns5:PlantMachinery 2024-04-30 00733499 ns5:MotorVehicles 2024-04-30 00733499 ns5:LandBuildings 2024-05-01 2025-04-30 00733499 ns5:LandBuildings 2025-04-30 00733499 ns5:PlantMachinery 2025-04-30 00733499 ns5:MotorVehicles 2025-04-30 00733499 ns5:LandBuildings 2024-04-30 00733499 ns5:PlantMachinery 2024-04-30 00733499 ns5:MotorVehicles 2024-04-30 00733499 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 00733499 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 00733499 ns5:RevaluationReserve 2024-04-30

W.E COOK (FARMERS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30TH APRIL 2025

W.E COOK (FARMERS) LIMITED (REGISTERED NUMBER: 00733499)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Accountants' Report | 7 |

W.E COOK (FARMERS) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH APRIL 2025

| DIRECTORS: | E V Cook

| C A Cook

| R J Cook

| REGISTERED OFFICE: | Bourne End Farm

| Bourne End

| Wootton

| Bedford

| Bedfordshire

| MK43 9AP

| REGISTERED NUMBER: | 00733499 (England and Wales)

| ACCOUNTANTS: | HW Bedford Limited

| Trading as Haines Watts

| First Floor, Woburn Court

| 2 Railton Road

| Woburn Rd Ind Est

| Kempston

| Bedfordshire

| MK42 7PN

W.E COOK (FARMERS) LIMITED (REGISTERED NUMBER: 00733499)

BALANCE SHEET

30TH APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 14,607,847 |  | 14,618,825 |  |

CURRENT ASSETS

Stocks | 536,530 |  | 525,935 |  |

Debtors | 5 | 147,872 |  | 34,583 |  |

Cash at bank | 248,403 |  | 210,358 |  |

932,805 |  | 770,876 |  |

CREDITORS

Amounts falling due within one year | 6 | 240,825 |  | 209,273 |  |

NET CURRENT ASSETS | 691,980 |  | 561,603 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,299,827 |  | 15,180,428 |  |

PROVISIONS FOR LIABILITIES | 1,898,633 |  | 1,863,461 |  |

NET ASSETS | 13,401,194 |  | 13,316,967 |  |

CAPITAL AND RESERVES

Called up share capital | 315 |  | 315 |  |

Share premium | 674,986 |  | 674,986 |  |

Revaluation reserve | 7 | 9,693,055 |  | 9,693,055 |  |

Retained earnings | 3,032,838 |  | 2,948,611 |  |

SHAREHOLDERS' FUNDS | 13,401,194 |  | 13,316,967 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

W.E COOK (FARMERS) LIMITED (REGISTERED NUMBER: 00733499)

BALANCE SHEET - continued

30TH APRIL 2025

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 Board of Directors and authorised for issue on 7th January 2026 and were signed on its behalf by:

R J Cook - Director

W.E COOK (FARMERS) LIMITED (REGISTERED NUMBER: 00733499)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

1. | STATUTORY INFORMATION

| W.E Cook (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.

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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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

| Turnover

| Turnover represents net invoiced sales of crops and livestock, excluding value added tax. Other operating income includes rents received for farm cottages, wayleave income and subsidy receipts.

| Tangible fixed assets

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

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| No depreciation is provided on freehold land.

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

W.E COOK (FARMERS) LIMITED (REGISTERED NUMBER: 00733499)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1st May 2024 | 13,936,123 |  | 1,505,103 |  | 78,702 |  | 15,519,928 |  |

| Additions | 16,280 |  | 71,920 |  | 14,500 |  | 102,700 |  |

| Reclassification/transfer | - |  | 3,390 |  | (3,390 | ) | - |  |

| At 30th April 2025 | 13,952,403 |  | 1,580,413 |  | 89,812 |  | 15,622,628 |  |

| DEPRECIATION

| At 1st May 2024 | - |  | 854,870 |  | 46,233 |  | 901,103 |  |

| Charge for year | - |  | 102,979 |  | 10,699 |  | 113,678 |  |

| Reclassification/transfer | - |  | 424 |  | (424 | ) | - |  |

| At 30th April 2025 | - |  | 958,273 |  | 56,508 |  | 1,014,781 |  |

| NET BOOK VALUE

| At 30th April 2025 | 13,952,403 |  | 622,140 |  | 33,304 |  | 14,607,847 |  |

| At 30th April 2024 | 13,936,123 |  | 650,233 |  | 32,469 |  | 14,618,825 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 124,210 |  | 10,248 |  |

| Prepayments & accrued income | 23,662 |  | 24,335 |  |

147,872 |  | 34,583 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 11,438 |  | 13,615 |  |

| Corporation tax | 7,224 |  | - |  |

| Social security and other taxes | 1,793 |  | - |  |

| VAT | 4,372 |  | 358 |  |

| Other creditors | - |  | 139 |  |

| Net wages outstanding | 5,184 |  | 7,669 |  |

| Directors' current accounts | 182,105 |  | 168,992 |  |

| Accrued expenses | 28,709 |  | 18,500 |  |

240,825 |  | 209,273 |  |

7. | RESERVES

| Revaluation

| reserve

£ |

| At 1st May 2024

| and 30th April 2025 | 9,693,055 |  |

W.E COOK (FARMERS) LIMITED (REGISTERED NUMBER: 00733499)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH APRIL 2025

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is E V Cook.

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

W.E COOK (FARMERS) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of W.E Cook (Farmers) Limited for the year ended 30th April 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of W.E Cook (Farmers) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of W.E Cook (Farmers) Limited and state those matters that we have agreed to state to the Board of Directors of W.E Cook (Farmers) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W.E Cook (Farmers) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that W.E Cook (Farmers) 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 W.E Cook (Farmers) Limited. You consider that W.E Cook (Farmers) 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 W.E Cook (Farmers) 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 financial statements.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

7th January 2026