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REGISTERED NUMBER: 07886544 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 March 2025

for

CJ & B Parr & Sons Limited

| CJ & B Parr & Sons Limited (Registered number: 07886544) |

Contents of the Financial Statements

for the Year Ended 30 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CJ & B Parr & Sons Limited |

Company Information

for the Year Ended 30 March 2025

| DIRECTORS: | M J Parr

| S J Parr

| REGISTERED OFFICE: | Mill Farm

| Corringham

| Gainsborough

| Lincolnshire

| DN21 5RB

| REGISTERED NUMBER: | 07886544 (England and Wales)

| ACCOUNTANTS: | ABC Accounting Services

| 1 Willoughton Place

| Wharton Close

| Gainsborough

| Lincolnshire

| DN21 1EB

| CJ & B Parr & Sons Limited (Registered number: 07886544) |

Balance Sheet

30 March 2025

| 30.3.25 | 30.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 16,000 |  | 18,000 |  |

Tangible assets | 5 | 489,883 |  | 555,040 |  |

505,883 |  | 573,040 |  |

CURRENT ASSETS

Stocks | 10,152 |  | 8,000 |  |

Debtors | 6 | 50,912 |  | 50,086 |  |

Cash at bank | 82,837 |  | 140,120 |  |

143,901 |  | 198,206 |  |

CREDITORS

Amounts falling due within one year | 7 | 225,189 |  | 310,464 |  |

NET CURRENT LIABILITIES | (81,288 | ) | (112,258 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 424,595 |  | 460,782 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 50,000 |  | - |  |

NET ASSETS | 374,595 |  | 460,782 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | 374,591 |  | 460,778 |  |

SHAREHOLDERS' FUNDS | 374,595 |  | 460,782 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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.

| CJ & B Parr & Sons Limited (Registered number: 07886544) |

Balance Sheet - continued

30 March 2025

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 9 March 2026 and were signed on its behalf by:

M J Parr - Director

| CJ & B Parr & Sons Limited (Registered number: 07886544) |

Notes to the Financial Statements

for the Year Ended 30 March 2025

1. | STATUTORY INFORMATION

| CJ & B Parr & Sons 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents invoiced sales of farm produce, contracting services and agricultural subsidies.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Tractors, implements and machine | - | 20% on reducing balance and 10% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer and security | - | 20% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| CJ & B Parr & Sons Limited (Registered number: 07886544) |

Notes to the Financial Statements - continued

for the Year Ended 30 March 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 31 March 2024

| and 30 March 2025 | 40,000 |  |

| AMORTISATION

| At 31 March 2024 | 22,000 |  |

| Amortisation for year | 2,000 |  |

| At 30 March 2025 | 24,000 |  |

| NET BOOK VALUE

| At 30 March 2025 | 16,000 |  |

| At 30 March 2024 | 18,000 |  |

5. | TANGIBLE FIXED ASSETS

| Tractors, |

| implements |  | Computer |

| and |  | Motor |  | and |

| machine |  | vehicles |  | security |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 31 March 2024

| and 30 March 2025 | 630,400 |  | 14,929 |  | 1,123 |  | 646,452 |  |

| DEPRECIATION

| At 31 March 2024 | 78,259 |  | 12,070 |  | 1,083 |  | 91,412 |  |

| Charge for year | 64,563 |  | 572 |  | 22 |  | 65,157 |  |

| At 30 March 2025 | 142,822 |  | 12,642 |  | 1,105 |  | 156,569 |  |

| NET BOOK VALUE

| At 30 March 2025 | 487,578 |  | 2,287 |  | 18 |  | 489,883 |  |

| At 30 March 2024 | 552,141 |  | 2,859 |  | 40 |  | 555,040 |  |

| Cost or valuation at 30 March 2025 is represented by:

| Tractors, |

| implements |  | Computer |

| and |  | Motor |  | and |

| machine |  | vehicles |  | security |  | Totals

£ | £ | £ | £ |

| Valuation in 2023 | 442,100 |  | 14,929 |  | 1,123 |  | 458,152 |  |

| Valuation in 2024 | 188,300 |  | - |  | - |  | 188,300 |  |

630,400 |  | 14,929 |  | 1,123 |  | 646,452 |  |

| CJ & B Parr & Sons Limited (Registered number: 07886544) |

Notes to the Financial Statements - continued

for the Year Ended 30 March 2025

5. | TANGIBLE FIXED ASSETS - continued

| If farm machinery and implements had not been revalued they would have been included at the following historical cost:

| 30.3.25 |  | 30.3.24

£ | £ |

| Cost | 881,390 |  | 881,390 |  |

| Aggregate depreciation | 426,297 |  | 426,297 |  |

| Farm machinery and implements were valued on an open market basis on 31 August 2023 by an independent valuer .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.3.25 |  | 30.3.24

£ | £ |

| Other debtors | 47,848 |  | 47,848 |  |

| VAT | 3,064 |  | 2,238 |  |

50,912 |  | 50,086 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.3.25 |  | 30.3.24

£ | £ |

| Hire purchase contracts | 25,000 |  | - |  |

| Trade creditors | 12,250 |  | 116,083 |  |

| Tax | - |  | 6,442 |  |

| Directors' current accounts | 187,939 |  | 187,939 |  |

225,189 |  | 310,464 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.3.25 |  | 30.3.24

£ | £ |

| Hire purchase contracts | 50,000 |  | - |  |

9. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its directors.