Cwrt Perrott Farm Limited 31/12/2025 iXBRL

Company registration number: 08907005

Cwrt Perrott Farm Limited

Unaudited filleted abridged financial statements

31 December 2025

Cwrt Perrott Farm Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Notes to the financial statements

Cwrt Perrott Farm Limited

Directors and other information


	Directors	Mr Charles Dowds
		Mr Nathan William Dowds
		Mrs Laura Mary Battista-Dowds
		Ms Nola Ceri Hillier
		Mrs Lela Frances Pirouet
		Ms Natalia Marguerita Dowds-Vasconcelos
		Ms Natacha Maria Dowds-Vasconcelos


	Company number	08907005


	Registered office	Cwrt Perrott Farm
		Llandegveth
		Newport
		Wales
		NP18 1HX


	Business address	Cwrt Perrott Farm
		Llendegveth
		Newport
		Wales
		NP18 1HX


	Accountants	McGuire + Farry Limited
		Emerson House
		Carryduff,Belfast
		Antrim
		BT8 8DN




	Bankers	SantanderUK Plc
		San UK Corporate New
		Sunderland
		SR43 4ET

Cwrt Perrott Farm Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Cwrt Perrott Farm Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cwrt Perrott Farm Limited for the year ended 31 December 2025 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Cwrt Perrott Farm Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cwrt Perrott Farm Limited and state those matters that we have agreed to state to the board of directors of Cwrt Perrott Farm Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cwrt Perrott Farm Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Cwrt Perrott Farm Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cwrt Perrott Farm Limited. You consider that Cwrt Perrott Farm 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 financial statements of Cwrt Perrott Farm 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 financial statements.

McGuire + Farry Limited

Chartered Certified Accountant

Emerson House

Carryduff,Belfast

Antrim

BT8 8DN

6 May 2026

Cwrt Perrott Farm Limited

Abridged statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	862,918		958,137
Investments	6	145,465		141,330
		_______		_______
			1,008,383		1,099,467

Current assets
Stocks		691,093		573,392
Debtors		294,514		107,699
Cash at bank and in hand		67,334		381,618
		_______		_______
		1,052,941		1,062,709
Creditors: amounts falling due
within one year		( 213,584)		( 229,832)
		_______		_______
Net current assets			839,357		832,877
			_______		_______
Total assets less current liabilities			1,847,740		1,932,344

Creditors: amounts falling due
after more than one year			( 70,760)		( 238,807)

Provisions for liabilities			( 69,425)		( 45,710)

			_______		_______
Net assets			1,707,555		1,647,827
			_______		_______

Capital and reserves
Called up share capital			36,200		36,200
Share premium account			13,800		13,800
Other reserves			43,269		35,623
Profit and loss account			1,614,286		1,562,204
			_______		_______
Shareholders funds			1,707,555		1,647,827
			_______		_______

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

Directors responsibilities:

- The 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged income statement has not been delivered.

All of the members have consented to the preparation of the abridged income statement and the abridged statement of financial position for the current year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 06 May 2026 , and are signed on behalf of the board by:

Mr Charles Dowds Mrs Laura Mary Battista-Dowds

Director Director

Company registration number: 08907005

Cwrt Perrott Farm Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Cwrt Perrott Farm Limited, Cwrt Perrott Farm, Llandegveth, Newport, Wales, NP18 1HX.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

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.

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 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 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	Various straight line & reducing balance
Woodland Creation	-	12 years straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

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.

Impairment

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 2 ).

5. Tangible assets


		£
	Cost
	At 1 January 2025	1,961,594
	Additions	129,714
	Disposals	( 671,005)
		_______
	At 31 December 2025	1,420,303
		_______
	Depreciation
	At 1 January 2025	1,003,457
	Charge for the year	48,526
	Disposals	( 494,598)
		_______
	At 31 December 2025	557,385
		_______
	Carrying amount
	At 31 December 2025	862,918
		_______
	At 31 December 2024	958,137
		_______

6. Investments


		£
	Cost
	At 1 January 2025	141,330
	Additions	7,646
	Disposals	( 3,511)
		_______
	At 31 December 2025	145,465
		_______
	Impairment
	At 1 January 2025 and 31 December 2025	-
		_______
	Carrying amount
	At 31 December 2025	145,465
		_______
	At 31 December 2024	141,330
		_______

7. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr Charles Dowds	( 100,514)	100,514	-
		_______	_______	_______

2024
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr Charles Dowds	( 100,514)	-	( 100,514)
		_______	_______	_______

8. Related party transactions

Cwrt Perrott Farm Limited owns 100% of the shares of W.E.Dowds Limited and has not prepared group accounts due to small company exemption.