Acorah Software Products - Accounts Production 18.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 01079458 Mr Anthony Harrison Mrs Susan King iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01079458 2024-10-31 01079458 2025-10-31 01079458 2024-11-01 2025-10-31 01079458 frs-core:CurrentFinancialInstruments 2025-10-31 01079458 frs-core:Non-currentFinancialInstruments 2025-10-31 01079458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 01079458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 01079458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 01079458 frs-core:PlantMachinery 2025-10-31 01079458 frs-core:PlantMachinery 2024-11-01 2025-10-31 01079458 frs-core:PlantMachinery 2024-10-31 01079458 frs-core:RevaluationReserve 2024-10-31 01079458 frs-core:RevaluationReserve 2025-10-31 01079458 frs-core:ShareCapital 2025-10-31 01079458 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 01079458 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 01079458 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 01079458 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01079458 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 01079458 frs-bus:SmallEntities 2024-11-01 2025-10-31 01079458 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 01079458 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01079458 frs-bus:Director1 2024-11-01 2025-10-31 01079458 frs-bus:Director2 2024-11-01 2025-10-31 01079458 frs-countries:EnglandWales 2024-11-01 2025-10-31 01079458 2023-10-31 01079458 2024-10-31 01079458 2023-11-01 2024-10-31 01079458 frs-core:CurrentFinancialInstruments 2024-10-31 01079458 frs-core:Non-currentFinancialInstruments 2024-10-31 01079458 frs-core:RevaluationReserve 2024-10-31 01079458 frs-core:ShareCapital 2024-10-31 01079458 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 01079458
H. & M. (Farmers) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
TS Partners Ltd
2-4 Gladstone Place
Newton Abbot
Devon
TQ12 2AN
H. & M. (Farmers) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
H. & M. (Farmers) Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 01079458

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 925,137 |  | 925,183
|  |  | 925,137 |  | 925,183
CURRENT ASSETS
Stocks | 5 | 9,405 |  | 5,845 |
Debtors | 6 | 2,000 |  | 3,000 |
Cash at bank and in hand |  | 627 |  | 1,225 |
|  | 12,032 |  | 10,070 |
Creditors: Amounts Falling Due Within One Year | 7 | (41,844 ) |  | (41,764 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (29,812 ) |  | (31,694 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 895,325 |  | 893,489
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (366 )
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | (22,904 ) |  | (22,904 )
NET ASSETS |  |  | 872,421 |  | 870,219
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10,000 |  | 10,000
Revaluation reserve | 10 |  | 840,849 |  | 840,849
Profit and Loss Account |  |  | 21,572 |  | 19,370
SHAREHOLDERS' FUNDS |  |  | 872,421 |  | 870,219

Page 1
Page 2
H. & M. (Farmers) Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Anthony Harrison Director | Mrs Susan King Director
21/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
H. & M. (Farmers) Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
H. & M. (Farmers) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01079458 . The registered office is Middle Rixdale Farm, Luton, Chudleigh, Devon, TQ13 0BW.
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 Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | N/A
Plant & Machinery | 25% Reducing Balance

2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 November 2024 | 925,000 | 1,137 | 926,137
As at 31 October 2025 | 925,000 | 1,137 | 926,137

...CONTINUED
Page 3
Page 4
H. & M. (Farmers) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024 | - | 954 | 954
Provided during the period | - | 46 | 46
As at 31 October 2025 | - | 1,000 | 1,000
Net Book Value
As at 31 October 2025 | 925,000 | 137 | 925,137
As at 1 November 2024 | 925,000 | 183 | 925,183

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Closing Livestock | 9,405 |  | 5,175
Closing gas oil | - |  | 670
| 9,405 |  | 5,845

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 1,000
Other debtors | 2,000 |  | 2,000
| 2,000 |  | 3,000

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 596 |  | 542
Directors' loan accounts | 41,248 |  | 41,222
| 41,844 |  | 41,764

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | - |  | 366

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

Page 4
Page 5
H. & M. (Farmers) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | 840,849 | 19,370
Profit for the year and total comprehensive income | - | 2,202
As at 31 October 2025 | 840,849 | 21,572

Page 5