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Registered number: 04470717
D R Cantrill Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
D R Cantrill Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
D R Cantrill Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 04470717

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 232,672 |  | 229,954
|  |  | 232,672 |  | 229,954
CURRENT ASSETS
Stocks | 6 | 260,582 |  | 262,096 |
Debtors | 7 | 89,418 |  | 85,604 |
Cash at bank and in hand |  | 1,335,666 |  | 1,049,195 |
|  | 1,685,666 |  | 1,396,895 |
Creditors: Amounts Falling Due Within One Year | 8 | (208,606 ) |  | (195,563 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,477,060 |  | 1,201,332
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,709,732 |  | 1,431,286
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (58,168 ) |  | (57,489 )
NET ASSETS |  |  | 1,651,564 |  | 1,373,797
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Fair value reserve | 10 |  | 79,985 |  | 79,985
Profit and Loss Account |  |  | 1,571,479 |  | 1,293,712
SHAREHOLDERS' FUNDS |  |  | 1,651,564 |  | 1,373,797

Page 1
Page 2
D R Cantrill Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr J H Cantrill Director
9 January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
D R Cantrill Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
D R Cantrill Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04470717 . The registered office is Fieldhouse Farm, Levedale, Dunston, Stafford, Staffs, ST18 9AH.
2. Accounting Policies
2.1. Basis of Preparation of 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Sale of milk and livestock
Turnover from the sale of milk and livestock is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.
Rental income, grazing and wayleave
Rental income, wayleave and grazing are recognised using the accruals model.
Government subsidies
Government grants and subsidies are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are capitalised at cost. Intangible assets acquired on business combinations are capitalised separately from goodwill if the fair value can be measured reliably on initial recognition.
Intangible assets are amortised on a straight line over their useful lives. The useful lives of intangible assets are as follows:
Basic Payment Entitlements - 6 years.
Provision is made for any impairment.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Improvements to property | 4% on cost
Plant & Machinery | 15% on reducing balance
Motor Vehicles | 25% on reducing balance

2.5. Stocks and Work in Progress
Stocks are valued in accordance with Business Economic Note 19 issued by the Inland Revenue, at the lower of cost and estimated selling price less costs to complete and sell using other accepted conventions to arrive at deemed cost where actual costs are not accurately ascertainable, after making allowance for obsolete and slow moving items.
Page 3
Page 4
D R Cantrill Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Debtors and creditors receivable / payable within one year
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 June 2024 | 32,375
As at 31 May 2025 | 32,375
Amortisation
As at 1 June 2024 | 32,375
As at 31 May 2025 | 32,375
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | -

Page 4
Page 5
D R Cantrill Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Tangible Assets

| Land & Property
--- | ---
| Improvements to property | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 June 2024 | 216,588 | 386,410 | 271,615 | 874,613
Additions | - | 6,686 | 75,000 | 81,686
Disposals | - | - | (78,865 ) | (78,865 )
As at 31 May 2025 | 216,588 | 393,096 | 267,750 | 877,434
Depreciation
As at 1 June 2024 | 138,460 | 317,677 | 188,522 | 644,659
Provided during the period | 6,325 | 11,369 | 32,275 | 49,969
Disposals | - | - | (49,866 ) | (49,866 )
As at 31 May 2025 | 144,785 | 329,046 | 170,931 | 644,762
Net Book Value
As at 31 May 2025 | 71,803 | 64,050 | 96,819 | 232,672
As at 1 June 2024 | 78,128 | 68,733 | 83,093 | 229,954

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Livestock | 213,052 |  | 211,751
Finished goods | 47,530 |  | 50,345
| 260,582 |  | 262,096

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 74,495 |  | 66,828
Prepayments and accrued income | 5,344 |  | 10,309
VAT | 9,579 |  | 8,467
| 89,418 |  | 85,604

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 43,609 |  | 55,242
Corporation tax | 91,910 |  | 60,226
Other creditors | 237 |  | 254
Accruals and deferred income | 9,737 |  | 8,065
Directors' loan accounts | 63,113 |  | 71,776
| 208,606 |  | 195,563

Page 5
Page 6
D R Cantrill Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 June 2024 | 79,985
As at 31 May 2025 | 79,985

Page 6