D R Cantrill Limited

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

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.

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)

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