REGISTERED NUMBER: 09355216 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Hightrees Farm Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

P M Thornycroft

REGISTERED OFFICE:

Hightrees Farm

Shatterford

Bewdley

Worcestershire

DY12 1TL

REGISTERED NUMBER:

09355216 (England and Wales)

ACCOUNTANTS:

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

The following reproduces the text of the report prepared for the director 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 Income Statement and certain other primary statements and the Director's Report 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 Hightrees Farm Limited for the year ended 30 June 2025 which comprise the Profit and Loss Account, Balance Sheet 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 director of Hightrees Farm Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hightrees Farm Limited and state those matters that we have agreed to state to the director of Hightrees Farm Limited 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 Hightrees Farm Limited and its director for our work or for this report.

It is your duty to ensure that Hightrees Farm 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 Hightrees Farm Limited. You consider that Hightrees Farm 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 Hightrees Farm 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.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

2 December 2025

FIXED ASSETS

Intangible assets

4

-

2,248

Tangible assets

5

184,198

175,666

184,198

177,914

CURRENT ASSETS

Stocks

60,911

67,897

Debtors

6

24,798

3,859

Cash at bank

22,945

11,190

108,654

82,946

CREDITORS

Amounts falling due within one year

7

(30,887

)

(20,383

)

NET CURRENT ASSETS

77,767

62,563

TOTAL ASSETS LESS CURRENT LIABILITIES

261,965

240,477

CREDITORS

Amounts falling due after more than one year

8

(176,774

)

(185,315

)

PROVISIONS FOR LIABILITIES

(34,636

)

(26,328

)

NET ASSETS

50,555

28,834

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

50,554

28,833

50,555

28,834

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:

P M Thornycroft - Director

1.	STATUTORY INFORMATION

Hightrees Farm 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Other intangible assets are being amortised evenly over their estimated useful life of ten years.

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

-

6.25% on reducing balance

Fixtures and fittings

-

20% on straight line

Motor vehicles

-

20% on reducing balance and 6.25% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

7,498

Disposals

(7,498

)

At 30 June 2025

-

AMORTISATION

At 1 July 2024

5,250

Eliminated on disposal

(5,250

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

2,248

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 July 2024

11,450

221,117

2,042

13,874

248,483

Additions

-

48,100

-

-

48,100

Disposals

-

(42,650

)

-

-

(42,650

)

At 30 June 2025

11,450

226,567

2,042

13,874

253,933

DEPRECIATION

At 1 July 2024

3,430

58,366

1,018

10,003

72,817

Charge for year

490

10,804

408

720

12,422

Eliminated on disposal

-

(15,504

)

-

-

(15,504

)

At 30 June 2025

3,920

53,666

1,426

10,723

69,735

NET BOOK VALUE

At 30 June 2025

7,530

172,901

616

3,151

184,198

At 30 June 2024

8,020

162,751

1,024

3,871

175,666

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,337

-

Other debtors

6,461

3,859

24,798

3,859

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,030

3,049

Trade creditors

16,629

8,369

Other creditors

10,228

8,965

30,887

20,383

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

689

-

Other creditors

176,085

185,315

176,774

185,315