IRIS Accounts Production v25.4.0.155 00815212 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00815212 2024-08-31 00815212 2025-08-31 00815212 2024-09-01 2025-08-31 00815212 2023-08-31 00815212 2023-09-01 2024-08-31 00815212 2024-08-31 00815212 ns15:EnglandWales 2024-09-01 2025-08-31 00815212 ns14:PoundSterling 2024-09-01 2025-08-31 00815212 ns10:Director1 2024-09-01 2025-08-31 00815212 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 00815212 ns10:SmallEntities 2024-09-01 2025-08-31 00815212 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 00815212 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 00815212 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 00815212 ns10:FullAccounts 2024-09-01 2025-08-31 00815212 1 2024-09-01 2025-08-31 00815212 ns10:Director2 2024-09-01 2025-08-31 00815212 ns10:Director3 2024-09-01 2025-08-31 00815212 ns10:Director4 2024-09-01 2025-08-31 00815212 ns10:Director5 2024-09-01 2025-08-31 00815212 ns10:Director6 2024-09-01 2025-08-31 00815212 ns10:CompanySecretary1 2024-09-01 2025-08-31 00815212 ns10:RegisteredOffice 2024-09-01 2025-08-31 00815212 ns5:CurrentFinancialInstruments 2025-08-31 00815212 ns5:CurrentFinancialInstruments 2024-08-31 00815212 ns5:Non-currentFinancialInstruments 2025-08-31 00815212 ns5:Non-currentFinancialInstruments 2024-08-31 00815212 ns5:ShareCapital 2025-08-31 00815212 ns5:ShareCapital 2024-08-31 00815212 ns5:SharePremium 2025-08-31 00815212 ns5:SharePremium 2024-08-31 00815212 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 00815212 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 00815212 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 00815212 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-09-01 2025-08-31 00815212 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-09-01 2025-08-31 00815212 ns5:LeaseholdImprovements 2024-09-01 2025-08-31 00815212 ns5:PlantMachinery 2024-09-01 2025-08-31 00815212 ns5:FurnitureFittings 2024-09-01 2025-08-31 00815212 ns5:MotorVehicles 2024-09-01 2025-08-31 00815212 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-08-31 00815212 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-08-31 00815212 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-08-31 00815212 ns5:LandBuildings 2024-08-31 00815212 ns5:LeaseholdImprovements 2024-08-31 00815212 ns5:PlantMachinery 2024-08-31 00815212 ns5:LandBuildings 2024-09-01 2025-08-31 00815212 ns5:LandBuildings 2025-08-31 00815212 ns5:LeaseholdImprovements 2025-08-31 00815212 ns5:PlantMachinery 2025-08-31 00815212 ns5:LandBuildings 2024-08-31 00815212 ns5:LeaseholdImprovements 2024-08-31 00815212 ns5:PlantMachinery 2024-08-31 00815212 ns5:FurnitureFittings 2024-08-31 00815212 ns5:MotorVehicles 2024-08-31 00815212 ns5:ComputerEquipment 2024-08-31 00815212 ns5:ComputerEquipment 2024-09-01 2025-08-31 00815212 ns5:FurnitureFittings 2025-08-31 00815212 ns5:MotorVehicles 2025-08-31 00815212 ns5:ComputerEquipment 2025-08-31 00815212 ns5:FurnitureFittings 2024-08-31 00815212 ns5:MotorVehicles 2024-08-31 00815212 ns5:ComputerEquipment 2024-08-31 00815212 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-08-31 00815212 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2024-08-31 00815212 ns5:LeasedAssetsHeldAsLessee 2024-08-31 00815212 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-09-01 2025-08-31 00815212 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2024-09-01 2025-08-31 00815212 ns5:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 00815212 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-08-31 00815212 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2025-08-31 00815212 ns5:LeasedAssetsHeldAsLessee 2025-08-31 00815212 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-08-31 00815212 ns5:LeasedAssetsHeldAsLessee ns5:ComputerEquipment 2024-08-31 00815212 ns5:LeasedAssetsHeldAsLessee 2024-08-31 00815212 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 00815212 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 00815212 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-08-31 00815212 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-08-31 00815212 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-08-31 00815212 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-08-31 00815212 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-08-31 00815212 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-08-31 00815212 ns5:Secured 2025-08-31 00815212 ns5:Secured 2024-08-31

REGISTERED NUMBER: 00815212 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Shedden Farms Limited

Shedden Farms Limited (Registered number: 00815212)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

Shedden Farms Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Mrs M A Shedden

| R C Shedden

| D F Shedden

| Mrs N A Shedden

| I C Pears

| H I Shedden

| SECRETARY: | R C Shedden

| REGISTERED OFFICE: | Shipton Grange

| Shipton by Beningbrough

| York

| North Yorkshire

| YO30 1AP

| REGISTERED NUMBER: | 00815212 (England and Wales)

| ACCOUNTANTS: | Yorkshire Accountants Ripon

| Eva Lett House

| 1 South Crescent

| Ripon

| North Yorkshire

| HG4 1SN

Shedden Farms Limited (Registered number: 00815212)

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 2,987,679 |  | 3,085,945 |  |

2,987,679 |  | 3,085,945 |  |

CURRENT ASSETS

Stocks | 6 | 899,838 |  | 1,192,386 |  |

Debtors | 7 | 786,544 |  | 813,044 |  |

Investments | 8 | 7,605 |  | 7,464 |  |

Cash in hand | 1 |  | 1 |  |

1,693,988 |  | 2,012,895 |  |

CREDITORS

Amounts falling due within one year | 9 | 1,667,124 |  | 1,705,668 |  |

NET CURRENT ASSETS | 26,864 |  | 307,227 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,014,543 |  | 3,393,172 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (1,301,542 | ) | (1,667,342 | ) |

PROVISIONS FOR LIABILITIES | (389,360 | ) | (570,504 | ) |

NET ASSETS | 1,323,641 |  | 1,155,326 |  |

CAPITAL AND RESERVES

Called up share capital | 151,552 |  | 151,552 |  |

Share premium | 19,500 |  | 19,500 |  |

Retained earnings | 1,152,589 |  | 984,274 |  |

SHAREHOLDERS' FUNDS | 1,323,641 |  | 1,155,326 |  |

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

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

Shedden Farms Limited (Registered number: 00815212)

Balance Sheet - continued

31 August 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 and authorised for issue by the Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

D F Shedden - Director

Shedden Farms Limited (Registered number: 00815212)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Shedden Farms 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Entitlements are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | 2% on cost

| Improvements to property | - | 2% on cost

| Plant and Machinery | - | 15% on reducing balance

| Office Equipment | - | 15% on reducing balance

| Motor Vehicles | - | 25% on reducing balance

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

Shedden Farms Limited (Registered number: 00815212)

Notes to the Financial Statements - continued

for the Year Ended 31 August 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.

| Retirement benefits

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 20 ) .

4. | INTANGIBLE FIXED ASSETS

| Entitlements

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 6,068 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 6,068 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | Machinery

£ | £ | £ |

| COST

| At 1 September 2024 | 1,085,501 |  | 550,110 |  | 3,024,545 |  |

| Additions | - |  | - |  | 168,955 |  |

| Disposals | - |  | - |  | (57,500 | ) |

| At 31 August 2025 | 1,085,501 |  | 550,110 |  | 3,136,000 |  |

| DEPRECIATION

| At 1 September 2024 | 5 |  | 258,620 |  | 1,859,818 |  |

| Charge for year | - |  | 22,798 |  | 131,900 |  |

| Eliminated on disposal | - |  | - |  | (21,621 | ) |

| At 31 August 2025 | 5 |  | 281,418 |  | 1,970,097 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,085,496 |  | 268,692 |  | 1,165,903 |  |

| At 31 August 2024 | 1,085,496 |  | 291,490 |  | 1,164,727 |  |

Shedden Farms Limited (Registered number: 00815212)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS - continued

| Office |  | Motor |

| Equipment |  | Vehicles |  | Tractors |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 7,082 |  | 215,514 |  | 757,248 |  | 5,640,000 |  |

| Additions | - |  | 10,170 |  | - |  | 179,125 |  |

| Disposals | - |  | (8,000 | ) | - |  | (65,500 | ) |

| At 31 August 2025 | 7,082 |  | 217,684 |  | 757,248 |  | 5,753,625 |  |

| DEPRECIATION

| At 1 September 2024 | 4,917 |  | 176,840 |  | 253,855 |  | 2,554,055 |  |

| Charge for year | 325 |  | 7,605 |  | 75,509 |  | 238,137 |  |

| Eliminated on disposal | - |  | (4,625 | ) | - |  | (26,246 | ) |

| At 31 August 2025 | 5,242 |  | 179,820 |  | 329,364 |  | 2,765,946 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,840 |  | 37,864 |  | 427,884 |  | 2,987,679 |  |

| At 31 August 2024 | 2,165 |  | 38,674 |  | 503,393 |  | 3,085,945 |  |

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

| Plant and |

| Machinery |  | Tractors |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 925,059 |  | 675,161 |  | 1,600,220 |  |

| Additions | 87,000 |  | - |  | 87,000 |  |

| Transfer to ownership | (58,155 | ) | (501,080 | ) | (559,235 | ) |

| At 31 August 2025 | 953,904 |  | 174,081 |  | 1,127,985 |  |

| DEPRECIATION

| At 1 September 2024 | 152,061 |  | 126,983 |  | 279,044 |  |

| Charge for year | 50,894 |  | 25,449 |  | 76,343 |  |

| Transfer to ownership | (19,758 | ) | (122,560 | ) | (142,318 | ) |

| At 31 August 2025 | 183,197 |  | 29,872 |  | 213,069 |  |

| NET BOOK VALUE

| At 31 August 2025 | 770,707 |  | 144,209 |  | 914,916 |  |

| At 31 August 2024 | 772,998 |  | 548,178 |  | 1,321,176 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Produce | 759,837 |  | 1,022,010 |  |

| Feed and Stores | 52,000 |  | 21,954 |  |

| Growing Crop | 88,001 |  | 148,422 |  |

899,838 |  | 1,192,386 |  |

Shedden Farms Limited (Registered number: 00815212)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

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

2025 | 2024 |

£ | £ |

| Trade Debtors | 557,468 |  | 559,562 |  |

| Other Debtors | 228,631 |  | 248,235 |  |

| Prepaid Expenses | 445 |  | 5,247 |  |

786,544 |  | 813,044 |  |

8. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| B.A.T.A. Investment | 7,220 |  | 7,079 |  |

| Investments | 385 |  | 385 |  |

7,605 |  | 7,464 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 1,076,230 |  | 1,129,790 |  |

| Hire purchase contracts | 163,230 |  | 220,381 |  |

| Trade Creditors | 220,991 |  | 273,271 |  |

| Taxation | 29,266 |  | 26,719 |  |

| Other Taxes and PAYE | 16,953 |  | 14,169 |  |

| Other creditors | 140,940 |  | - |  |

| Directors Current Accounts | 7,194 |  | 11,841 |  |

| Accruals and Deferred Income | 12,320 |  | 29,497 |  |

1,667,124 |  | 1,705,668 |  |

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

2025 | 2024 |

£ | £ |

| Bank Loans | 206,158 |  | 233,989 |  |

| Bank loans - 2-5 years | 485,617 |  | 540,063 |  |

| Bank loans more 5 yr by instal | 456,904 |  | 622,710 |  |

| Hire purchase contracts | 152,863 |  | 270,580 |  |

1,301,542 |  | 1,667,342 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 456,904 |  | 622,710 |  |

Shedden Farms Limited (Registered number: 00815212)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 838,240 |  | 897,216 |  |

| Bank loans | 1,386,669 |  | 1,629,336 |  |

2,224,909 |  | 2,526,552 |  |

| Lloyds Bank hold a floating charge over all the assets of the company and additional security on land owned by the directors personally.

12. | RELATED PARTY DISCLOSURES

| As part of a reorganisation , on the 31st August 2024 , the company transferred net assets with a book value of £2,276,849 to Shedden Farms Livestock Ltd. This company has the same ownership as Shedden Farms Ltd.

13. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the Shedden family being the directors DF, RC , NA & MA Shedden.