HIGHER MOOR FARM LTD


Directors	FLOWER, Kevin John
	FLOWER, Timothy Peter


Registered Address	Higher Moor Farm
	Nottington
	Weymouth
	DT3 4BW


Registered Number	11641867 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,892,490		3,699,437
			3,892,490		3,699,437
Current assets
Stocks	4	10,000		-
Debtors		55,000		-
Cash at bank and on hand		35,620		45,553
		100,620		45,553
Creditors amounts falling due within one year	5	(404,964)		(302,528)
Net current assets (liabilities)			(304,344)		(256,975)
Total assets less current liabilities			3,588,146		3,442,462
Creditors amounts falling due after one year	6		(3,481,613)		(3,435,982)
Net assets			106,533		6,480
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			105,533		5,480
Shareholders' funds			106,533		6,480

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 October 2025, and are signed on its behalf by:

FLOWER, Kevin John
Director

FLOWER, Timothy Peter
Director

Registered Company No. 11641867

HIGHER MOOR FARM LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees
	The company is run and administered by the directors of the company of which no formal contracts are in place. The company also utilises the use of sub contractors in the day to day running of the business.


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 August 24	2,231,337	1,279,205	103,133	238,861	3,852,536
Additions	-	19,500	49,740	321,989	391,229
Revaluations	-	-	(15,700)	-	(15,700)
At 31 July 25	2,231,337	1,298,705	137,173	560,850	4,228,065
Depreciation and impairment
At 01 August 24	44,627	63,959	20,627	23,886	153,099
Charge for year	43,734	61,737	23,309	53,696	182,476
At 31 July 25	88,361	125,696	43,936	77,582	335,575
Net book value
At 31 July 25	2,142,976	1,173,009	93,237	483,268	3,892,490
At 31 July 24	2,186,710	1,215,246	82,506	214,975	3,699,437

4.	Stocks

	2025	2024
	£	£
Other stocks	10,000	-
Total	10,000	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	209,243	183,451
Taxation and social security	65,094	42,999
Finance lease and HP contracts	130,627	76,078
Total	404,964	302,528

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,302,678	1,201,540
Other creditors	2,178,935	2,234,442
Total	3,481,613	3,435,982

7.	Secured creditors
	The loans are secured by a fixed and floating charge against the assets held within the company.

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	198,707		204,017