Company registration number 01533809 (England and Wales)
Bank End Farm Management Company Limited
Unaudited financial statements
For the year ended 30 September 2025
Bank End Farm Management Company Limited
Company information
Directors
J P O'Connell
C O'Connell
Secretary
C O'Connell
Company number
01533809
Registered office
The Croft
Bankend Farm
Bank Lane
Wortley
Sheffield
S Yorks
S35 7DG
Accountants
DJH Bury Limited
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN
Bank End Farm Management Company Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Bank End Farm Management Company Limited
Statement of financial position
As at 30 September 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
779
250
Cash at bank and in hand
3,624
1,910
4,403
2,160
Creditors: amounts falling due within one year
5
(475)
(450)
Net current assets
3,928
1,710
Capital and reserves
Called up share capital
5
5
Profit and loss reserves
3,923
1,705
Total equity
3,928
1,710

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 March 2026 and are signed on its behalf by:
J P O'Connell
Director
Company registration number 01533809 (England and Wales)
Bank End Farm Management Company Limited
Notes to the financial statements
For the year ended 30 September 2025
- 2 -
1
Accounting policies
Company information

Bank End Farm Management Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Croft, Bankend Farm, Bank Lane, Wortley, Sheffield, S Yorks, S35 7DG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The directors expect the company to continue trading with the costs being met by fixed annual contributions.true These contributions are reviewed and amended when necessary and therefore the accounts are prepared on the going concern basis.

1.3
Turnover

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

Turnover represents the fixed contribution due in the year to the costs of joint facilities provided to the five households of Bank End Farm.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Bank End Farm Management Company Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 3 -
Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Taxation

No provision in respect of taxation has been made as the company's activity is exempt from tax under the mutuality principle.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are currently no critical accounting estimates and judgements applied by the directors that are considered key to the preparation of the financial statements.

Bank End Farm Management Company Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 4 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
250
250
Other debtors
529
-
0
779
250
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
475
450
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