Registration number: 11103614

Lune and Fylde Farmers (Holdings) Limited

Contents

Accountants' Report	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Lune and Fylde Farmers (Holdings) Limited
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lune and Fylde Farmers (Holdings) Limited for the year ended 31 July 2025 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Lune and Fylde Farmers (Holdings) Limited, as a body, in accordance with the terms of our engagement letter dated 5 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of Lune and Fylde Farmers (Holdings) Limited and state those matters that we have agreed to state to the Board of Directors of Lune and Fylde Farmers (Holdings) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lune and Fylde Farmers (Holdings) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Lune and Fylde Farmers (Holdings) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Lune and Fylde Farmers (Holdings) Limited. You consider that Lune and Fylde Farmers (Holdings) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Lune and Fylde Farmers (Holdings) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

21 October 2025

Lune and Fylde Farmers (Holdings) Limited

(Registration number: 11103614)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Investments	4	563,090	563,090
Current assets
Debtors	5	174,709	172,457
Net assets		737,799	735,547
Capital and reserves
Allotted, called up and fully paid share capital		100	100
Profit and loss account		737,699	735,447
Total equity		737,799	735,547

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 October 2025
 

.........................................

L A Holden

Director

Lune and Fylde Farmers (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
Cumbria
CA1 2RW
United Kingdom

The principal place of business is:
No 6 The Coach House
Newton Business Centre
Newton Hall
CARNFORTH
LA6 2NZ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises dividends received.

Investments

Fixed asset investments are stated at historical cost less provision for any diminution in value.

Trade debtors

Trade debtors are amounts due from customers for the sale of goods or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Lune and Fylde Farmers (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Investments

	2025 £	2024 £
Investments in subsidiaries	563,090	563,090