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COMPANY REGISTRATION NUMBER: 05853908

South Wootton Estate Limited

Filleted Unaudited Financial Statements

30 June 2025

South Wootton Estate Limited

Financial Statements

Year ended 30 June 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

South Wootton Estate Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 217,519 |  | 213,316
Investments | 7 |  | 115,000 |  | 115,000
|  | --------- |  | ---------
|  | 332,519 |  | 328,316

Current assets

Stocks | 141,179 |  | 127,296 |
Debtors | 8 | 417,082 |  | 217,944 |
Cash at bank and in hand | 43,641 |  | 147,512 |
| --------- |  | --------- |
| 601,902 |  | 492,752 |

Creditors: amounts falling due within one year | 9 | 110,601 |  | 79,007 |
| --------- |  | --------- |
Net current assets |  | 491,301 |  | 413,745
|  | --------- |  | ---------
Total assets less current liabilities |  | 823,820 |  | 742,061

Provisions

Taxation including deferred tax |  | 17,685 |  | 14,423
|  | --------- |  | ---------
Net assets |  | 806,135 |  | 727,638
|  | --------- |  | ---------

Capital and reserves

Called up share capital | 10 |  | 445,000 |  | 445,000
Profit and loss account |  | 361,135 |  | 282,638
|  | --------- |  | ---------
Shareholders funds |  | 806,135 |  | 727,638
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

South Wootton Estate Limited

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 16 March 2026 , and are signed on behalf of the board by:

S E Kilham |
Director |

Company registration number: 05853908

South Wootton Estate Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | Over the useful life of the asset

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and Equipment | - | Over the useful life of the asset
| Computer equipment | - | 33% straight line

No provision has been made for depreciation of leasehold property as it is anticipated that any depreciation charge, taking into account the residual value, would be immaterial and in the directors' opinion the current open market value exceeds book value. This is a departure from the Companies Act 2006, but in the opinion of the directors, this departure is necessary to give a true and fair view.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 July 2024 and 30 June 2025 | 94,363
| --------
Amortisation |
At 1 July 2024 and 30 June 2025 | 94,363
| --------
Carrying amount |
At 30 June 2025 | –
| --------
At 30 June 2024 | –
| --------

6. Tangible assets

| Land and buildings | Plant and machinery | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 July 2024 | 155,624 | 424,682 | 837 | 581,143
Additions | 5,000 | 17,600 | – | 22,600
Disposals | – | ( 6,721) | – | ( 6,721)
| --------- | --------- | ---- | ---------
At 30 June 2025 | 160,624 | 435,561 | 837 | 597,022
| --------- | --------- | ---- | ---------
Depreciation |  |  |  |
At 1 July 2024 | – | 367,541 | 286 | 367,827
Charge for the year | – | 15,068 | 111 | 15,179
Disposals | – | ( 3,503) | – | ( 3,503)
| --------- | --------- | ---- | ---------
At 30 June 2025 | – | 379,106 | 397 | 379,503
| --------- | --------- | ---- | ---------
Carrying amount |  |  |  |
At 30 June 2025 | 160,624 | 56,455 | 440 | 217,519
| --------- | --------- | ---- | ---------
At 30 June 2024 | 155,624 | 57,141 | 551 | 213,316
| --------- | --------- | ---- | ---------

7. Investments

| Other investments other than loans
| £
Cost |
At 1 July 2024 and 30 June 2025 | 115,000
| ---------
Impairment |
At 1 July 2024 and 30 June 2025 | –
| ---------

Carrying amount |
At 30 June 2025 | 115,000
| ---------
At 30 June 2024 | 115,000
| ---------

8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 86,046 | 67,361
Amounts owed by group undertakings | 315,000 | 148,273
Other debtors | 16,036 | 2,310
| --------- | ---------
| 417,082 | 217,944
| --------- | ---------

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Payments received on account | 18,883 | –
Trade creditors | 29,027 | 35,898
Amounts owed to group undertakings | 1,609 | 638
Accruals and deferred income | 33,575 | 33,200
Corporation tax | 27,507 | 9,271
| --------- | --------
| 110,601 | 79,007
| --------- | --------

10. Called up share capital
Authorised share capital

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 445,000 | 445,000 | 445,000 | 445,000
| --------- | --------- | --------- | ---------

Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 445,000 | 445,000 | 445,000 | 445,000
| --------- | --------- | --------- | ---------

11. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 90,646 | 90,646
| -------- | --------

12. Director's advances, credits and guarantees
At the year end S E Kilham owed the company £310 (2024 - £310) which is shown amongst debtors. Interest of £0 (2024 - £310) was charged on this loan. The loan was repaid after the year end.
13. Related party transactions
The company is a wholly owned subsidiary of Greenworld (Group) Limited and has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with Greenworld (Group) Limited or other wholly owned subsidiaries within the group.
14. Controlling party
During the year the company was under the control of Greenworld (Group) Ltd, a company registered in England and Wales.