Company registration number 06861767 (England and Wales)
BILTING GRANGE LIMITED
Unaudited Financial Statements
For The Year Ended 30 June 2025
Pages For Filing With Registrar
Bilting Grange Limited
BILTING GRANGE LIMITED
Company Information
Director
R P Maylam
Secretary
R P Maylam
Company number
06861767
Registered office
Chavereys Limited
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Accountants
Chavereys Limited
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Business address
Bilting Grange
Canterbury Road
Bilting
Ashford
Kent
England
TN25 4HA
Bilting Grange Limited
BILTING GRANGE LIMITED
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
Bilting Grange Limited
BILTING GRANGE LIMITED
Accountants' Report To The Director On The Preparation Of The Unaudited Statutory Financial Statements Of Bilting Grange Limited For The Year Ended 30 June 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bilting Grange Limited for the year ended 30 June 2025 which comprise, the 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 at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Bilting Grange Limited, as a body, in accordance with the terms of our engagement letter dated 1 May 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Bilting Grange Limited and state those matters that we have agreed to state to the b oard of d irectors of Bilting Grange 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 Bilting Grange Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Bilting Grange 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 loss of Bilting Grange Limited. You consider that Bilting Grange 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 Bilting Grange 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 f inancial statements.

Chavereys Limited
Chartered Accountants
The Goods Shed
Jubilee Way
Faversham
Kent
ME13 8GD
England
6 March 2026
Bilting Grange Limited
BILTING GRANGE LIMITED
Balance Sheet
As At 30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
5
2,990
-
0
Investments
6
478,753
518,391
481,743
518,391
Creditors: amounts falling due within one year
7
(1,650)
(4,640)
Net current assets
480,093
513,751
Provisions for liabilities
-
0
(280)
Net assets
480,093
513,471
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
479,093
512,471
Total equity
480,093
513,471

The notes on pages 3 to 5 form part of these financial statements.

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 March 2026
R P Maylam
Director
Company registration number 06861767 (England and Wales)
Bilting Grange Limited
BILTING GRANGE LIMITED
Notes To The Financial Statements
For The Year Ended 30 June 2025
- 3 -
1
Accounting policies
Company information

Bilting Grange Limited is a private company limited by shares incorporated in England and Wales. The registered office is Chavereys Limited, The Goods Shed, Jubilee Way, Faversham, Kent, England, ME13 8GD. The principal place of business is Bilting Grange, Canterbury Road, Bilting, Ashford, Kent, England, TN25 4HA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover comprises revenue recognised by the company in respect of its share of profits and losses in the unincorporated business in which it is a partner.

1.3
Taxation

The tax charge represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax able profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.4

Partnership capital

Partnership capital represents the company's interest in an unincorporated farming business.

1.5

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.

Bilting Grange Limited
BILTING GRANGE LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 30 June 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
-
0
2,990
Adjustments in respect of prior periods
(2,990)
12
Total current tax
(2,990)
3,002
Deferred tax
Origination and reversal of timing differences
(280)
(15,993)
Total tax credit
(3,270)
(12,991)
4
Dividends
2025
2024
£
£
Final paid
-
0
1,000
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
2,990
-
0
6
Current asset investments
2025
2024
£
£
Other investments
478,753
518,391

Other investments represents the company's partnership capital account in an unincorporated farming business.

Bilting Grange Limited
BILTING GRANGE LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 30 June 2025
- 5 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
-
0
2,990
Accruals and deferred income
1,650
1,650
1,650
4,640
8
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
-
0
280
2025
Movements in the year:
£
Liability at 1 July 2024
280
Credit to profit or loss
(280)
Liability at 30 June 2025
-
0
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