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Registered number: 07175547 (England & Wales)
| FARMCOTE WOOD FARMS AND ESTATES LIMITED |
| DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| Pages for Filing with Registrar |
FARMCOTE WOOD FARMS AND ESTATES LIMITED
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 - 7
FARMCOTE WOOD FARMS AND ESTATES LIMITED
COMPANY INFORMATION
Director | Michael Cohen
Registered number | 07175547
Registered office | 40 Queen Anne Street
| London
| W1G 9EL
Accountants | Lewis Golden LLP
| 40 Queen Anne Street
| London
| W1G 9EL
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Registered number: 07175547 (England & Wales) FARMCOTE WOOD FARMS AND ESTATES LIMITED
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 4 |  | 652,358 |  | 715,469
Current assets |  |  |  |  |
Stocks |  | 121,487 |  | 128,925 |
Debtors | 5 | 239,429 |  | 218,963 |
Cash at bank and in hand |  | 130,595 |  | 103,449 |
|  | 491,511 |  | 451,337 |
Creditors: amounts falling due within one year | 6 | (2,689,102) |  | (2,627,318) |
Net current liabilities |  |  | (2,197,591) |  | (2,175,981)
Net liabilities |  |  | (1,545,233) |  | (1,460,512)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (1,545,234) |  | (1,460,513)
|  |  | (1,545,233) |  | (1,460,512)
The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the 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 director acknowledges his 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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the Directors' Report and Profit and Loss Account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised by the director.
Michael Cohen
Director
Date: 13 April 2026
The notes on pages 3 to 7 form part of these financial statements. - 2 -
FARMCOTE WOOD FARMS AND ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Farmcote Wood Farms and Estates Limited is a private company limited by share capital, incorporated in England and Wales, registered number 07175547. The address of the registered office is 40 Queen Anne Street, London W1G 9EL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102, 'the Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the Companies Act 2006.
| 2.2 | Going concern
The director considers that it is appropriate to prepare financial statements for the company on a going concern basis, as the company is able to meet its liabilities as and when they fall due as a result of the financing arrangements in place.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Other operating income
Other operating income relates to loan interest receivable during the year. It is accounted for on the accruals basis. - 3 -
FARMCOTE WOOD FARMS AND ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method as follows:
|  |  |  | Land and buildings | - | 5% on cost
|  |  |  | Plant and machinery etc. | - | 5% to 20% on cost
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 the Profit and Loss Account.
| 2.6 | 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 the Profit and Loss Account.
| 2.7 | Debtors
Short-term debtors are measured at the 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.
| 2.8 | Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits with financial institutions and other short-term 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. - 4 -
FARMCOTE WOOD FARMS AND ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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 simultaneously.
| 2.10 | 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.
| 2.11 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the Profit and Loss Account in the same period as the related expenditure.
| 2.12 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the Profit and Loss Account when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.13 | Taxation
Tax is recognised in the Profit and Loss Account. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. - 5 -
FARMCOTE WOOD FARMS AND ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 3).
4. | Tangible fixed assets
|  | Land and buildings | Plant and machinery etc. | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2024 | 1,383,009 | 421,707 | 1,804,716
| Additions | 1,246 | 31,674 | 32,920
| Disposals | (16,946) | (60,943) | (77,889)
| At 31 March 2025 | 1,367,309 | 392,438 | 1,759,747
| Depreciation |  |  |
| At 1 April 2024 | 723,908 | 365,339 | 1,089,247
| Charge for the year | 68,272 | 15,244 | 83,516
| Disposals | (10,003) | (55,371) | (65,374)
| At 31 March 2025 | 782,177 | 325,212 | 1,107,389
| Net book value |  |  |
| At 31 March 2025 | 585,132 | 67,226 | 652,358
| At 31 March 2024 | 659,101 | 56,368 | 715,469
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 22,733 | 186,400
| Other debtors | 216,696 | 32,563
|  | 239,429 | 218,963
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FARMCOTE WOOD FARMS AND ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 11,761 | 171,550
| Amounts owed to group undertakings | 2,519,819 | 2,019,819
| Other taxation and social security | 1,892 | 1,750
| Other creditors | 155,630 | 434,199
|  | 2,689,102 | 2,627,318
7. | Related party transactions
| At the balance sheet date the amount due to the parent company was £2,519,819 (2024 - £2,019,819). The loan is interest free with no fixed repayment date.
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