REGISTERED NUMBER: 07331779

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Arbour Farms Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M W Rees

SECRETARY:

M W Rees

REGISTERED OFFICE:

21 Gold Tops

Newport

South Wales

NP20 4PG

REGISTERED NUMBER:

07331779

ACCOUNTANTS:

Guilfoyle Sage LLP

21 Gold Tops

Newport

South Wales

NP20 4PG

FIXED ASSETS

Tangible assets

5

9,571

3

Investment property

6

1,335,466

-

1,345,037

3

CURRENT ASSETS

Debtors

7

30,543

48,377

Cash at bank and in hand

3,043

437

33,586

48,814

CREDITORS

Amounts falling due within one year

8

1,346,512

3,978

NET CURRENT (LIABILITIES)/ASSETS

(1,312,926

)

44,836

TOTAL ASSETS LESS CURRENT LIABILITIES

32,111

44,839

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

32,011

44,739

SHAREHOLDERS' FUNDS

32,111

44,839

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 2 January 2026 and were signed by:

M W Rees - Director

1.	STATUTORY INFORMATION

Arbour Farms Limited is a private company, limited by shares and is incorporated in England and Wales. The company's registered number is 07331779 and its registered office is 21 Gold Tops, Newport, South Wales, NP20 4PG.

These financial statements are the company's separate financial statements, covering the year ending 30 April 2025 and are presented in Sterling (£), the company's functional currency, rounded to the nearest pound.

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

2.	STATEMENT OF COMPLIANCE

The individual financial statements of Arbour Farms Limited have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax and is recognised when the company obtains the right to consideration.

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 etc

-

15% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

54,140

Additions

10,072

At 30 April 2025

64,212

DEPRECIATION

At 1 May 2024

54,137

Charge for year

504

At 30 April 2025

54,641

NET BOOK VALUE

At 30 April 2025

9,571

At 30 April 2024

3

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

1,335,466

At 30 April 2025

1,335,466

NET BOOK VALUE

At 30 April 2025

1,335,466

The director considers that the fair value of the investment property has not materially changed since the date of purchase on 30 October 2024.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

900

-

Other debtors

29,643

48,377

30,543

48,377

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other creditors

1,346,512

3,978

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

The following are transactions and balances with the owner holding a participating interest:

Included in debtors is an amount of £28,500 (2024:£48,338) due from an entity under the common control of the director.There is no fixed repayment date on this outstanding balance and no interest has been charged.

Included in creditors is an amount of £1,341,468 due to an entity under the common control of the director.There is no fixed repayment date on this outstanding balance and no interest has been charged.

Included in creditors is £2,584 (2024: £2,584) owed to the owner holding a participating interest. There is no fixed repayment date on this outstanding balance and no interest has been charged.