Company No: 03558857 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	Mrs C D Rollings
	Mr T S Rollings
	Mrs K Rollings
	Mr T S V Rollings

Secretary

Mr T S V Rollings

Registered office	Newpound Lane
	Wisborough Green
	West Sussex
	RH14 0EG
	United Kingdom

Company number

03558857 (England and Wales)

Accountant	Kreston Reeves LLP
	9 Donnington Park
	85 Birdham Road
	Chichester
	West Sussex
	PO20 7AJ

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fishers Farm Park Limited for the financial year ended 30 April 2025 which comprise the Balance Sheet and the related notes 1 to 9 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 at www.icaew.com/regulation.

It is your duty to ensure that Fishers Farm Park 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 Fishers Farm Park Limited. You consider that Fishers Farm Park Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Fishers Farm Park 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.

This report is made solely to the Board of Directors of Fishers Farm Park Limited, as a body, in accordance with the terms of our engagement letter dated 23 November 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Fishers Farm Park Limited and state those matters that we have agreed to state to the Board of Directors of Fishers Farm Park Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fishers Farm Park Limited and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP

9 Donnington Park
85 Birdham Road
Chichester
West Sussex
PO20 7AJ

15 January 2026

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	19,753		0
Tangible assets	4	1,616,144		1,228,089
		1,635,897		1,228,089
Current assets
Stocks		139,066		138,011
Debtors	5	886,972		174,193
Cash at bank and in hand		1,526,568		2,690,573
		2,552,606		3,002,777
Creditors: amounts falling due within one year	6	( 670,111)		( 604,120)
Net current assets		1,882,495		2,398,657
Total assets less current liabilities		3,518,392		3,626,746
Provision for liabilities		( 193,288)		( 162,757)
Net assets		3,325,104		3,463,989
Capital and reserves
Called-up share capital	7	10		10
Profit and loss account		3,325,094		3,463,979
Total shareholders' funds		3,325,104		3,463,989

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Fishers Farm Park Limited (registered number: 03558857) were approved and authorised for issue by the Board of Directors on 12 January 2026. They were signed on its behalf by:

Mr T S V Rollings Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Fishers Farm Park Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Newpound Lane, Wisborough Green, West Sussex, RH14 0EG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	20 years straight line
Other intangible assets	5 years straight line

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	4 - 10 years straight line
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	125		136

3. Intangible assets

	Goodwill		Other intangible assets		Total
	£		£		£
Cost/Valuation
At 01 May 2024	10,000		0		10,000
Additions	2,420		20,000		22,420
Disposals	( 10,000)		0		( 10,000)
At 30 April 2025	2,420		20,000		22,420
Accumulated amortisation
At 01 May 2024	10,000		0		10,000
Charge for the financial year	0		2,667		2,667
Disposals	( 10,000)		0		( 10,000)
At 30 April 2025	0		2,667		2,667
Net book value
At 30 April 2025	2,420		17,333		19,753
At 30 April 2024	0		0		0

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Total
	£		£		£		£
Cost
At 01 May 2024	1,087,927		2,923,533		64,083		4,075,543
Additions	360,971		353,222		0		714,193
Disposals	0		( 76,829)		( 29,400)		( 106,229)
At 30 April 2025	1,448,898		3,199,926		34,683		4,683,507
Accumulated depreciation
At 01 May 2024	568,485		2,249,093		29,876		2,847,454
Charge for the financial year	68,559		212,848		4,897		286,304
Disposals	0		( 51,615)		( 14,780)		( 66,395)
At 30 April 2025	637,044		2,410,326		19,993		3,067,363
Net book value
At 30 April 2025	811,854		789,600		14,690		1,616,144
At 30 April 2024	519,442		674,440		34,207		1,228,089

5. Debtors

	2025		2024
	£		£
Other debtors	886,972		174,193

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	158,658		109,642
Other loans	5,254		0
Accruals and deferred income	94,639		113,420
Corporation tax	208,966		232,732
Other taxation and social security	202,594		148,326
	670,111		604,120

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
500 Ordinary A shares of £ 0.01 each	5.00		5.00
250 Ordinary B shares of £ 0.01 each	2.50		2.50
250 Ordinary C shares of £ 0.01 each	2.50		2.50
	10.00		10.00

8. Financial commitments

Commitments

At 30 April 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

The total amount of financial commitments not included in the balance sheet is £54,000 (2024 - £54,000). The Company has an annual commitment for a rolling rent lease.

9. Related party transactions

Transactions with the entity's directors

Director
During the year the interest free loan to a director increased by £540 (2024 - £1,537). At the balance sheet date the directors owed the Company £22,669 (2024 - £22,129).

Director
During the year the interest free loan to a director increased by £722,459 (2024 - £250). At the balance sheet date the director owed the Company £735,411 (2024 - £12,952).