REGISTERED NUMBER: 02451215 (England and Wales)

WARREN FARM (POWYS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs E P Parry

Mrs A Evans

Mrs F J Hatfield

Mrs G L Parry

SECRETARY:

Mrs E P Parry

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 3DQ

REGISTERED NUMBER:

02451215 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Tangible assets

4

2,590,496

2,824,606

CURRENT ASSETS

Debtors

5

49,666

65,670

Investments

6

155

154

Cash at bank

1,658,380

1,345,907

1,708,201

1,411,731

CREDITORS

Amounts falling due within one year

7

2,528,059

2,500,076

NET CURRENT LIABILITIES

(819,858

)

(1,088,345

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,770,638

1,736,261

PROVISIONS FOR LIABILITIES

194,909

172,310

NET ASSETS

1,575,729

1,563,951

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

1,575,727

1,563,949

SHAREHOLDERS' FUNDS

1,575,729

1,563,951

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mrs E P Parry - Director

1.	STATUTORY INFORMATION

Warren Farm (Powys) 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

10% on cost and 2% on cost

Anaerobic digester

-

5% on cost

Fixtures and fittings

-

10% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Anaerobic

and

property

digester

fittings

Totals

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

1,350,340

2,714,481

1,857,608

5,922,429

DEPRECIATION

At 1 July 2024

705,149

1,181,317

1,211,357

3,097,823

Charge for year

33,677

135,809

64,624

234,110

At 30 June 2025

738,826

1,317,126

1,275,981

3,331,933

NET BOOK VALUE

At 30 June 2025

611,514

1,397,355

581,627

2,590,496

At 30 June 2024

645,191

1,533,164

646,251

2,824,606

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,546

54,415

Amounts owed by participating interests

-

5,830

Prepayments and accrued income

7,120

5,425

49,666

65,670

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

155

154

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,430

1,200

Amounts owed to participating interests

2,494,570

2,492,797

Tax

22,488

-

Social security and other taxes

454

-

VAT

347

48

Directors' current accounts

520

2,990

Accruals and deferred income

3,250

3,041

2,528,059

2,500,076

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 July 2024

1,563,949

Profit for the year

11,778

At 30 June 2025

1,575,727

10.	RELATED PARTY DISCLOSURES