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Registered number: 05386479 FROXFIELD VILLAGE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
FROXFIELD VILLAGE LIMITED REGISTERED NUMBER: 05386479 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,291,585 |  | 1,303,275
|  |  | 1,291,585 |  | 1,303,275
Current assets |  |  |  |  |
Stocks |  | 219,757 |  | 219,757 |
Debtors: amounts falling due within one year | 5 | 34,057 |  | 34,057 |
Cash at bank and in hand | 6 | 4,368 |  | 7,364 |
|  | 258,182 |  | 261,178 |
Creditors: amounts falling due within one year | 7 | (197,906) |  | (147,907) |
Net current assets |  |  | 60,276 |  | 113,271
Total assets less current liabilities |  |  | 1,351,861 |  | 1,416,546
Creditors: amounts falling due after more than one year | 8 |  | (1,745) |  | (4,476)
Net assets |  |  | 1,350,116 |  | 1,412,070
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Revaluation reserve |  |  | 1,227,000 |  | 1,227,000
Profit and loss account |  |  | 123,114 |  | 185,068
|  |  | 1,350,116 |  | 1,412,070
Page 1
FROXFIELD VILLAGE LIMITED REGISTERED NUMBER: 05386479 BALANCE SHEET (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 profit and loss account 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 on 7 October 2025.
Gareth George Woodham
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
FROXFIELD VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Froxfield Village Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below: Registered number: 05386479 Registered office: Estates Farm Fairyland Road Neath SA11 3QE 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 following principal accounting policies have been applied:
| 2.2 | 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, reducing balance and straight line basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |  |
|  |  |  | Plant and machinery | - | 15% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Computer equipment | - | 20% | 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. Page 3
FROXFIELD VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet 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 profit or loss.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. Page 4
FROXFIELD VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 July 2024 | 1,227,000 | 109,629 | 19,215 | 2,803 | 1,358,647
| At 30 June 2025 | 1,227,000 | 109,629 | 19,215 | 2,803 | 1,358,647
| Depreciation |  |  |  |  |
| At 1 July 2024 | - | 49,253 | 5,393 | 726 | 55,372
| Charge for the year on owned assets | - | 9,056 | 2,073 | 561 | 11,690
| At 30 June 2025 | - | 58,309 | 7,466 | 1,287 | 67,062
| Net book value |  |  |  |  |
| At 30 June 2025 | 1,227,000 | 51,320 | 11,749 | 1,516 | 1,291,585
| At 30 June 2024 | 1,227,000 | 60,376 | 13,822 | 2,077 | 1,303,275
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 34,057 | 34,057
|  | 34,057 | 34,057
Page 5
FROXFIELD VILLAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,368 | 7,364
|  | 4,368 | 7,364
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 43,456 | 43,457
| Accruals and deferred income | 154,450 | 104,450
|  | 197,906 | 147,907
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 1,745 | 4,476
|  | 1,745 | 4,476
Page 6