IRIS Accounts Production v25.3.0.601 00487380 Board of Directors Board of Directors 1.11.24 31.10.25 31.10.25 false true false false false true false Ordinary 1.00000 Preference 4%% 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00487380 2024-10-31 00487380 2025-10-31 00487380 2024-11-01 2025-10-31 00487380 2023-10-31 00487380 2023-11-01 2024-10-31 00487380 2024-10-31 00487380 ns15:EnglandWales 2024-11-01 2025-10-31 00487380 ns14:PoundSterling 2024-11-01 2025-10-31 00487380 ns10:Director1 2024-11-01 2025-10-31 00487380 ns10:Director2 2024-11-01 2025-10-31 00487380 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 00487380 ns10:SmallEntities 2024-11-01 2025-10-31 00487380 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 00487380 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 00487380 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 00487380 ns10:AbridgedAccounts 2024-11-01 2025-10-31 00487380 1 2024-11-01 2025-10-31 00487380 ns10:OrdinaryShareClass2 2024-11-01 2025-10-31 00487380 ns10:OrdinaryShareClass3 2024-11-01 2025-10-31 00487380 ns10:Director3 2024-11-01 2025-10-31 00487380 ns10:Director4 2024-11-01 2025-10-31 00487380 ns10:RegisteredOffice 2024-11-01 2025-10-31 00487380 ns5:CurrentFinancialInstruments 2025-10-31 00487380 ns5:CurrentFinancialInstruments 2024-10-31 00487380 ns5:Non-currentFinancialInstruments 2025-10-31 00487380 ns5:Non-currentFinancialInstruments 2024-10-31 00487380 ns5:ShareCapital 2025-10-31 00487380 ns5:ShareCapital 2024-10-31 00487380 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 00487380 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 00487380 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 00487380 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 00487380 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-11-01 2025-10-31 00487380 ns10:OrdinaryShareClass2 2025-10-31 00487380 ns10:OrdinaryShareClass3 2025-10-31

REGISTERED NUMBER: 00487380 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Copley Estates Limited

| Copley Estates Limited (Registered number: 00487380) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Copley Estates Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Mr Robert Fyson Todd

| Mrs Barbara Kay Todd

| Mr Charles William Todd

| Miss Holly Olivia Todd

| REGISTERED OFFICE: | The Estate Office

| Copley Hill Farm

| Cambridge Road

| Babraham

| Cambridgeshire

| CB22 3AF

| REGISTERED NUMBER: | 00487380 (England and Wales)

| ACCOUNTANTS: | Hardcastle Burton LLP

| Lake House

| Market Hill

| Royston

| Hertfordshire

| SG8 9JN

| Copley Estates Limited (Registered number: 00487380) |

Abridged Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 11,483,999 |  | 11,441,825 |  |

Investments | 6 | 3,220 |  | 3,220 |  |

11,487,219 |  | 11,445,045 |  |

CURRENT ASSETS

Biological assets | 61,262 |  | 92,160 |  |

Debtors | 384,302 |  | 366,934 |  |

Cash at bank | 397,731 |  | 247,872 |  |

843,295 |  | 706,966 |  |

CREDITORS

Amounts falling due within one year | 814,270 |  | 912,323 |  |

NET CURRENT ASSETS/(LIABILITIES) | 29,025 |  | (205,357 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,516,244 |  | 11,239,688 |  |

CREDITORS

Amounts falling due after more than one year | (5,242,374 | ) | (4,941,168 | ) |

PROVISIONS FOR LIABILITIES | (843,853 | ) | (836,511 | ) |

NET ASSETS | 5,430,017 |  | 5,462,009 |  |

CAPITAL AND RESERVES

Called up share | 7 | 13,000 |  | 13,000 |  |

Undistributable reserves | 3,260,765 |  | 3,260,765 |  |

Retained earnings | 2,156,252 |  | 2,188,244 |  |

SHAREHOLDERS' FUNDS | 5,430,017 |  | 5,462,009 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

| Copley Estates Limited (Registered number: 00487380) |

Abridged Balance Sheet - continued

31 October 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 March 2026 and were signed on its behalf by:

Mr Robert Fyson Todd - Director

Mrs Barbara Kay Todd - Director

| Copley Estates Limited (Registered number: 00487380) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Copley Estates 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 net invoiced income from farming activities and subsidy income.

| Intangible fixed asset

| During the year ended 31 October 2000, a right to storage was purchased from Camgrain Ltd and treated as an intangible asset fixed asset. The useful economic life of the asset is deemed to be 20 years and the asset is amortised over this period.

| Tangible fixed assets

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

| Land and buildings |  | - not provided |  |

| Plant and machinery etc |  | - Straight line over 3 years and 25%, 20% & 15% on reducing balance |  |

| Leasehold investment properties are revalued annually and are included in the balance sheet at their fair value. In accordance with FRS102, no depreciation is provided in respect of investment properties and any fair value adjustments are recognised through the profit and loss account. The properties were valued by the directors in October 2021.

| Biological assets

| Biological assets is the valuation of growing and harvested crops. These are valued at the lower of cost and estimated selling price less costs to sell after making due allowance for obsolete or 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Copley Estates Limited (Registered number: 00487380) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 8 (2024 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 36,000 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 36,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

| Copley Estates Limited (Registered number: 00487380) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 1 November 2024 | 12,240,306 |  |

| Additions | 218,877 |  |

| Disposals | (98,126 | ) |

| At 31 October 2025 | 12,361,057 |  |

| DEPRECIATION

| At 1 November 2024 | 798,481 |  |

| Charge for year | 136,598 |  |

| Eliminated on disposal | (58,021 | ) |

| At 31 October 2025 | 877,058 |  |

| NET BOOK VALUE

| At 31 October 2025 | 11,483,999 |  |

| At 31 October 2024 | 11,441,825 |  |

| Cost or valuation at 31 October 2025 is represented by:

| Totals

£ |

| Valuation in 2018 | 3,266,940 |  |

| Valuation in 2009 | (572,278 | ) |

| Valuation in 2005 | 170,230 |  |

| Cost | 9,496,165 |  |

12,361,057 |  |

| Investment properties within Land & Buildings are held at fair value under FRS102 and were valued by the directors at £7,638,500 on the 31 October 2025. Freehold land is held within Land & Buildings at cost.

| If the leasehold property had not been included at market value Land & Buildings would have been included under the historical cost convention as follows:

| 2025 |  |  | 2024 |  |

| Cost |  | 7,326,080 |  |  | 7,326,080 |

| Accumulated depreciation |  | Nil |  |  | Nil |

| Net book value |  | 7,326,080 |  |  | 7,326,080 |

| Copley Estates Limited (Registered number: 00487380) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST OR VALUATION

| At 1 November 2024 | 344,185 |  |

| Additions | 127,764 |  |

| At 31 October 2025 | 471,949 |  |

| DEPRECIATION

| At 1 November 2024 | 107,743 |  |

| Charge for year | 51,014 |  |

| At 31 October 2025 | 158,757 |  |

| NET BOOK VALUE

| At 31 October 2025 | 313,192 |  |

| At 31 October 2024 | 236,442 |  |

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 3,220 |  |

| NET BOOK VALUE

| At 31 October 2025 | 3,220 |  |

| At 31 October 2024 | 3,220 |  |

| The market value of the unlisted investments is not materially different from their cost.

7. | CALLED UP SHARE

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 3,000 | Ordinary | £1 | 3,000 |  | 3,000 |  |

| 10,000 | Preference 4% | £1 | 10,000 |  | 10,000 |  |

13,000 |  | 13,000 |  |