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Registration number: 06132672

K J & C S Wilson (Holdings) Limited
Unaudited Financial Statements
31 July 2025

K J & C S Wilson (Holdings) Limited

Contents

Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 4

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
K J & C S Wilson (Holdings) Limited
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of K J & C S Wilson (Holdings) Limited for the year ended 31 July 2025 as set out on pages 2 to 8 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 http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of K J & C S Wilson (Holdings) Limited, as a body, in accordance with the terms of our engagement letter dated 4 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of K J & C S Wilson (Holdings) Limited and state those matters that we have agreed to state to the Board of Directors of K J & C S Wilson (Holdings) 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 K J & C S Wilson (Holdings) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that K J & C S Wilson (Holdings) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of K J & C S Wilson (Holdings) Limited. You consider that K J & C S Wilson (Holdings) 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 accounts of K J & C S Wilson (Holdings) 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 accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

8 January 2026

K J & C S Wilson (Holdings) Limited

(Registration number: 06132672)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 2,578,789 | 2,584,759
Investments | 6 | 100 | 100
|  | 2,578,889 | 2,584,859
Current assets |  |  |
Debtors | 7 | 660,360 | 1,056,954
Cash at bank and in hand |  | 10,541 | -
|  | 670,901 | 1,056,954
Creditors: Amounts falling due within one year | 8 | (184,567) | (234,205)
Net current assets |  | 486,334 | 822,749
Total assets less current liabilities |  | 3,065,223 | 3,407,608
Creditors: Amounts falling due after more than one year | 8 | (1,800,828) | (1,985,603)
Net assets |  | 1,264,395 | 1,422,005
Capital and reserves |  |  |
Allotted, called up and fully paid share capital |  | 100 | 100
Profit and loss account |  | 1,264,295 | 1,421,905
Total equity |  | 1,264,395 | 1,422,005

K J & C S Wilson (Holdings) Limited

(Registration number: 06132672)
Balance Sheet as at 31 July 2025 (continued)

For the financial year ending 31 July 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 January 2026 and signed on its behalf by:

.........................................

K J Wilson

Director

.........................................

C S Wilson

Company secretary and director

K J & C S Wilson (Holdings) Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wood Farm
Thursby
CARLISLE
CA5 6NR

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Basic payment scheme

The amount paid in connection with the purchase of the basic payment scheme entitlement was amortised over the useful economic life of that entitlement, and has now been fully amortised.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | 5% reducing balance

Included within land and buildings are tenants improvements on land leased by the company from the shareholders. As the long term intention is for the farming operation to continue, it is deemed a true and fair view to depreciate the assets at 5% reducing balance over their useful economic life and not the duration of the lease.

Investments

Fixed asset investments are stated at historical cost less provision for any diminution in value.

K J & C S Wilson (Holdings) Limited

Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for the sale of goods or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

K J & C S Wilson (Holdings) Limited

Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)

4 | Intangible assets

| Basic payment scheme £ | Total £
Cost or valuation
At 1 August 2024 | 67,056 | 67,056
At 31 July 2025 | 67,056 | 67,056
Amortisation
At 1 August 2024 | 67,056 | 67,056
At 31 July 2025 | 67,056 | 67,056
Carrying amount
At 31 July 2025 | - | -

5 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 August 2024 | 2,719,222 | 2,719,222
At 31 July 2025 | 2,719,222 | 2,719,222
Depreciation
At 1 August 2024 | 134,463 | 134,463
Charge for the year | 5,970 | 5,970
At 31 July 2025 | 140,433 | 140,433
Carrying amount
At 31 July 2025 | 2,578,789 | 2,578,789
At 31 July 2024 | 2,584,759 | 2,584,759

K J & C S Wilson (Holdings) Limited

Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100 | 100

Subsidiaries | £
Cost or valuation
At 1 August 2024 | 100
At 31 July 2025 | 100
Carrying amount
At 31 July 2025 | 100
At 31 July 2024 | 100

7 | Debtors

| 2025 £ | 2024 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 660,360 | 1,056,954
| 660,360 | 1,056,954

8 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 184,567 | 234,205
Due after one year |  |  |
Loans and borrowings | 9 | 1,800,828 | 1,985,603

| 2025 £ | 2024 £
After more than five years by instalments | 1,005,783 | 1,170,667
| 1,005,783 | 1,170,667

K J & C S Wilson (Holdings) Limited

Notes to the Financial Statements for the Year Ended 31 July 2025 (continued)

9 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | 184,567 | 170,375
Bank overdrafts | - | 63,830
| 184,567 | 234,205

Current loans and borrowings includes the following liabilities, on which security has been given by the company:

| 2025 £ | 2024 £
Bank borrowings | 184,567 | 170,375
Bank overdrafts | - | 63,830
| 184,567 | 234,205

Bank borrowings are secured by fixed and floating charges over the company's assets.
Bank overdrafts are secured by fixed and floating charges over the company's assets.

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 1,800,828 | 1,985,603

Non-current loans and borrowings includes the following liabilities, on which security has been given by the company:

| 2025 £ | 2024 £
Bank borrowings | 1,800,828 | 1,985,603

Bank borrowings are secured by fixed and floating charges over the company's assets.