Company registration number 11954573 (England and Wales)
FIVE OAKS (PARKS) FARM LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
FIVE OAKS (PARKS) FARM LIMITED
COMPANY INFORMATION
Directors
M G Cohen
J W J Ritblat
Company number
11954573
Registered office
2 Fitzroy Place
8 Mortimer Street
London
W1T 3JJ
Accountants
Griffiths Marshall
4th Floor
Llanthony Warehouse
The Docks
Gloucester
Gloucestershire
GL1 2EH
FIVE OAKS (PARKS) FARM LIMITED
CONTENTS
Page
Directors' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
FIVE OAKS (PARKS) FARM LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company is that of arable farming and rearing of game birds.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

M G Cohen
J W J Ritblat
On behalf of the board
J W J Ritblat
Director
5 May 2026
FIVE OAKS (PARKS) FARM LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
6,452,036
6,486,065
Investments
4
1
1
6,452,037
6,486,066
Current assets
Stocks
32,872
41,596
Debtors
5
279,828
116,965
Cash at bank and in hand
59,548
239,268
372,248
397,829
Creditors: amounts falling due within one year
6
(6,811,727)
(9,164,606)
Net current liabilities
(6,439,479)
(8,766,777)
Total assets less current liabilities
12,558
(2,280,711)
Provisions for liabilities
(55,223)
(55,223)
Net liabilities
(42,665)
(2,335,934)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(42,666)
(2,335,935)
Total equity
(42,665)
(2,335,934)
FIVE OAKS (PARKS) FARM LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 3 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 May 2026 and are signed on its behalf by:
J W J Ritblat
Director
Company registration number 11954573 (England and Wales)
FIVE OAKS (PARKS) FARM LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Five Oaks (Parks) Farm Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Fitzroy Place, 8 Mortimer Street, London, W1T 3JJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost basis, unless otherwise stated in the notes below. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Building improvements
5% straight line
Plant and machinery
20% straight line
Fittings fixtures and equipment
5% straight line
Motor vehicles
20% straight line

T angible fixed assets continued

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

FIVE OAKS (PARKS) FARM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administration expenses.

1.9
Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
3
2
FIVE OAKS (PARKS) FARM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
3
Tangible fixed assets
Land
Building
Plant machinery
Fixtures, fittings, equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2024
6,213,112
2,067,968
89,520
50,331
129,398
8,550,329
Additions
-
0
1,395
-
0
822
-
0
2,217
Disposals
-
0
-
0
-
0
-
0
(15,800)
(15,800)
At 31 March 2025
6,213,112
2,069,363
89,520
51,153
113,598
8,536,746
Depreciation and impairment
At 1 April 2024
-
0
1,880,036
69,779
11,603
102,846
2,064,264
Depreciation charged in the year
-
0
10,192
8,420
2,535
14,836
35,983
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(15,537)
(15,537)
At 31 March 2025
-
0
1,890,228
78,199
14,138
102,145
2,084,710
Carrying amount
At 31 March 2025
6,213,112
179,135
11,321
37,015
11,453
6,452,036
At 31 March 2024
6,213,112
187,932
19,741
38,728
26,552
6,486,065
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
1
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,250
Corporation tax recoverable
53,406
53,406
Amounts owed by group undertakings
2,594
-
0
Other debtors
223,828
62,309
279,828
116,965
FIVE OAKS (PARKS) FARM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
36,182
5,484
Amounts owed to group undertakings
-
0
9,126,996
Taxation and social security
604
631
Other creditors
6,774,941
31,495
6,811,727
9,164,606
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