REGISTERED NUMBER: 15409627 (England and Wales)

SONAS FARM SERVICES LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M King

REGISTERED OFFICE:

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

REGISTERED NUMBER:

15409627 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

94,895

13,919

CURRENT ASSETS

Debtors

5

11,678

2,229

Cash at bank

1,121

44,588

12,799

46,817

CREDITORS

Amounts falling due within one year

6

171,665

32,289

NET CURRENT (LIABILITIES)/ASSETS

(158,866

)

14,528

TOTAL ASSETS LESS CURRENT LIABILITIES

(63,971

)

28,447

PROVISIONS FOR LIABILITIES

-

3,480

NET (LIABILITIES)/ASSETS

(63,971

)

24,967

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

(63,972

)

24,966

SHAREHOLDERS' FUNDS

(63,971

)

24,967

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th April 2026 and were signed by:

M King - Director

1.	STATUTORY INFORMATION

Sonas Farm Services 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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st September 2024

16,395

1,004

17,399

Additions

101,827

2,873

104,700

At 31st August 2025

118,222

3,877

122,099

DEPRECIATION

At 1st September 2024

3,279

201

3,480

Charge for year

22,989

735

23,724

At 31st August 2025

26,268

936

27,204

NET BOOK VALUE

At 31st August 2025

91,954

2,941

94,895

At 31st August 2024

13,116

803

13,919

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,260

-

Other debtors

2,016

2,229

Tax

4,435

-

Prepayments

967

-

11,678

2,229

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

324

736

Corporation Tax

-

4,435

VAT

6,718

2,269

Directors' current accounts

161,577

22,590

Accruals and deferred income

3,046

2,259

171,665

32,289

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

8.	RELATED PARTY DISCLOSURES

At the year end the company was owed £2,016 by a related party, a company under the control of the director and shareholder M King.(2024 - £2.229)

During the year the company purchased goods and assets amounting to £111,228 (2024 - £NIL) from other related parties. These goods were purchased on an arm's length basis.

9.	GOING CONCERN

After reviewing the company's forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis preparing it's financial statements.