Rookery Farm Operations Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03227783 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

ROOKERY FARM OPERATIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Burnside

Dr. N R Parker

REGISTERED OFFICE:

Sanderum House

Oakley Road

Chinnor

Oxfordshire

OX39 4TW

REGISTERED NUMBER:

03227783 (England and Wales)

ACCOUNTANTS:

Astral Accountancy Services Limited

Astral House

Granville Way

Bicester

Oxfordshire

OX26 4JT

FIXED ASSETS

Tangible assets

4

9,951

13,001

Investments

5

14,108

-

Investment property

6

2,320,923

2,344,982

2,333,924

CURRENT ASSETS

Debtors

7

53,407

37,370

Cash at bank

42,317

232,533

95,724

269,903

CREDITORS

Amounts falling due within one year

8

356,659

500,314

NET CURRENT LIABILITIES

(260,935

)

(230,411

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,084,047

2,103,513

PROVISIONS FOR LIABILITIES

9

25,000

NET ASSETS

2,059,047

2,078,513

CAPITAL AND RESERVES

Called up share capital

10

914,003

Revaluation reserve

11

638,092

Retained earnings

506,952

526,418

SHAREHOLDERS' FUNDS

2,059,047

2,078,513

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

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

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 by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Dr. N R Parker - Director

1.	STATUTORY INFORMATION

Rookery Farm Operations Ltd 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.

Tangible fixed assets

Plant and machinery - 25% reducing balance

Commercial vehicle - 25% reducing balance

Fixtures & fittings - 15% reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

COST

At 1 August 2024

and 31 July 2025

1

6,879

11,511

DEPRECIATION

At 1 August 2024

-

1,879

9,511

Charge for year

-

1,250

300

At 31 July 2025

-

3,129

9,811

NET BOOK VALUE

At 31 July 2025

1

3,750

1,700

At 31 July 2024

1

5,000

2,000

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 August 2024

and 31 July 2025

9,075

394

27,860

DEPRECIATION

At 1 August 2024

3,075

394

14,859

Charge for year

1,500

-

3,050

At 31 July 2025

4,575

394

17,909

NET BOOK VALUE

At 31 July 2025

4,500

-

9,951

At 31 July 2024

6,000

-

13,001

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

14,108

At 31 July 2025

14,108

NET BOOK VALUE

At 31 July 2025

14,108

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

2,320,923

NET BOOK VALUE

At 31 July 2025

2,320,923

At 31 July 2024

2,320,923

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

2,277

-

Other debtors

35,017

33,367

VAT

7,374

4,003

Prepayments

8,739

-

53,407

37,370

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

12,149

-

Corporation Tax

(3,884

)

-

Other creditors

16,660

16,661

Directors' current accounts

286,447

461,327

Accruals and deferred income

45,287

22,326

356,659

500,314

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

25,000

Deferred

tax

£

Balance at 1 August 2024

25,000

Balance at 31 July 2025

25,000

10.	CALLED UP SHARE CAPITAL

Alloted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

Value:

£

2

Ordinary

£1

2

360,000

Class A

£1

360,000

Class B

£1

360,000

138,572

0% Redeemable Preference

£1.40

194,001

914,003

11.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

638,092