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Registered number: 01278048 ROBINSON FARMS (CARBROOKE) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
ROBINSON FARMS (CARBROOKE) LIMITED
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 10
ROBINSON FARMS (CARBROOKE) LIMITED REGISTERED NUMBER:01278048
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 2,091,265 |  | 1,310,805
Investments | 6 |  | 22,330 |  | 22,330
|  |  | 2,113,595 |  | 1,333,135
Current assets |  |  |  |  |
Stocks |  | 1,114,533 |  | 1,259,358 |
Debtors: amounts falling due within one year | 7 | 621,848 |  | 863,362 |
Cash at bank and in hand |  | 4,590,001 |  | 4,307,149 |
|  | 6,326,382 |  | 6,429,869 |
Creditors: amounts falling due within one year | 8 | (1,145,747) |  | (1,279,801) |
Net current assets |  |  | 5,180,635 |  | 5,150,068
Total assets less current liabilities |  |  | 7,294,230 |  | 6,483,203
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (520,586) |  | (320,370) |
|  |  | (520,586) |  | (320,370)
Net assets |  |  | 6,773,644 |  | 6,162,833
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 6,772,644 |  | 6,161,833
|  |  | 6,773,644 |  | 6,162,833
Page 1
ROBINSON FARMS (CARBROOKE) LIMITED REGISTERED NUMBER:01278048
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mrs J G Robinson
Director
Date: 20 December 2025
The notes on pages 3 to 10 form part of these financial statements. Page 2
ROBINSON FARMS (CARBROOKE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Robinson Farms (Carbrooke) Limited is a company limited by shares incorporated in England and Wales, registration number 01278048. The registered office is Lugden Hill Farm, Docking, Kings Lynn, Norfolk, PE31 8PG. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. 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 recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
ROBINSON FARMS (CARBROOKE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that 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.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
ROBINSON FARMS (CARBROOKE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 10% straight line
|  |  |  | Plant & machinery | - | 20/25% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.10 | Stocks
Stocks and work in progress and work in progress are valued at the lower of cost and net realisable value and include raw materials, growing crops and crops in store. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the income statement.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
ROBINSON FARMS (CARBROOKE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2024 - 11).
Page 6
ROBINSON FARMS (CARBROOKE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Intangible assets
|  | Storage quota
|  | £
| Cost |
| At 1 July 2024 | 34,770
| At 30 June 2025 | 34,770
| Amortisation |
| At 1 July 2024 | 34,770
| At 30 June 2025 | 34,770
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | -
Page 7
ROBINSON FARMS (CARBROOKE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Property improvements | Plant & machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 July 2024 | 1,284,840 | 4,419,852 | 5,704,692
| Additions | - | 1,589,106 | 1,589,106
| Disposals | - | (993,403) | (993,403)
| At 30 June 2025 | 1,284,840 | 5,015,555 | 6,300,395
| Depreciation |  |  |
| At 1 July 2024 | 1,258,851 | 3,135,036 | 4,393,887
| Charge for the year on owned assets | 4,170 | 652,077 | 656,247
| Disposals | - | (841,004) | (841,004)
| At 30 June 2025 | 1,263,021 | 2,946,109 | 4,209,130
| Net book value |  |  |
| At 30 June 2025 | 21,819 | 2,069,446 | 2,091,265
| At 30 June 2024 | 25,989 | 1,284,816 | 1,310,805
6. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 July 2024 | 22,330
| At 30 June 2025 | 22,330
Page 8
ROBINSON FARMS (CARBROOKE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 287,893 | 549,137
| Other debtors | 221,433 | 203,236
| Prepayments and accrued income | 112,522 | 110,989
|  | 621,848 | 863,362
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 209,515 | 187,021
| Other taxation and social security | 25,500 | 94,445
| Other creditors | 750,898 | 809,338
| Accruals and deferred income | 159,834 | 188,997
|  | 1,145,747 | 1,279,801
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 320,370
| Charged to profit or loss | 200,216
| At end of year | 520,586
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 517,998 | 333,661
| Tax losses carried forward | 2,588 | (13,291)
|  | 520,586 | 320,370
Page 9
ROBINSON FARMS (CARBROOKE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £20,592 (2024: £20,143).
11. | Related party transactions
| During the year the company traded with the following related parties: - M I & J G Robinson, of which M I & J G Robinson, the directors, are partners; - M I Robinson, a director, trading as M I Robinson Livestock. M I Robinson owns various farms, which the company occupies rent free. The company also rents and occupies land at Syderstone, which is leased by M I Robinson. The company occupies land rent free at Paper Hall Farm. This land is owned by the B L Robinson Will Trust, of which M I Robinson is a trustee and life tenant.
12. | Controlling party
At the statement of financial position date the parent company (owning 100% of the ordinary share capital) was Robinson Farms Holdings Limited. The ultimate controlling party was M I Robinson, by virtue of his 95% share holding in the parent company.
Page 10