Company registration number 01070149 (England and Wales)
D.K.W. COX & CO. LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
D.K.W. COX & CO. LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
D.K.W. COX & CO. LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
410,372
491,421
Biological assets
5
675
1,200
411,047
492,621
Current assets
Stocks
142,216
115,233
Debtors
6
46,225
63,174
Investments
7
552
552
Cash at bank and in hand
1,183,391
1,110,940
1,372,384
1,289,899
Creditors: amounts falling due within one year
8
(187,939)
(155,492)
Net current assets
1,184,445
1,134,407
Total assets less current liabilities
1,595,492
1,627,028
Creditors: amounts falling due after more than one year
9
(19,897)
(20,000)
Provisions for liabilities
(100,741)
(104,622)
Net assets
1,474,854
1,502,406
Capital and reserves
Called up share capital
50,000
50,000
Profit and loss reserves
1,424,854
1,452,406
Total equity
1,474,854
1,502,406
D.K.W. COX & CO. LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 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 director acknowledges his 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 director of the company has 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 7 May 2026 and are signed on its behalf by:
Mr T M W Cox
Director
Company registration number 01070149 (England and Wales)
D.K.W. COX & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

D.K.W. Cox & Co. Limited is a private company limited by shares incorporated in England and Wales. The registered office is Preston Farm, Drewsteignton, Exeter, Devon, EX6 6PR.

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 under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

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:

Leasehold improvements
10% per annum on cost
Plant and machinery
Plant and machinery
10% per annum on cost
Harvestors and balers
15% per annum on cost
Tractors and trailers
25% per annum on cost
Fixtures, fittings & equipment
10% per annum on cost
Motor vehicles
25% per annum on cost

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.

D.K.W. COX & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Biological assets

Biological assets are recognised only when three recognition criteria have been fulfilled:

- the entity has control over the asset as a result of past events;

- it is probable that future economic benefits associated with the asset will flow to the entity; and

- the fair value or cost of the asset can be measured reliably.

Where the company opts to measure a biological asset under the fair value model on initial recognition it must carry the asset at fair value at each reporting date. Changes in fair value less costs to sell are recognised in profit or loss.

1.6
Stocks

Farm stocks are measured at the lower of cost and net realisable value. Where animals have been home-reared and not purchased and actual cost cannot be identified, deemed cost has been used in accordance with HMRC guidance IR 232.

Other stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.8
Equity instruments

Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

D.K.W. COX & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024 and 30 September 2025
12,000
Amortisation and impairment
At 1 October 2024 and 30 September 2025
12,000
Carrying amount
At 30 September 2025
-
0
At 30 September 2024
-
0
D.K.W. COX & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024
53,379
1,048,334
1,101,713
Additions
-
0
25,304
25,304
Disposals
-
0
(24,500)
(24,500)
At 30 September 2025
53,379
1,049,138
1,102,517
Depreciation and impairment
At 1 October 2024
47,181
563,111
610,292
Depreciation charged in the year
1,108
83,295
84,403
Eliminated in respect of disposals
-
0
(2,550)
(2,550)
At 30 September 2025
48,289
643,856
692,145
Carrying amount
At 30 September 2025
5,090
405,282
410,372
At 30 September 2024
6,198
485,223
491,421
5
Biological assets
Sheep
£
Fair value
At 1 October 2024
1,200
Revaluation
(525)
At 30 September 2025
675
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
25,104
30,832
Other debtors
21,121
32,342
46,225
63,174
7
Current asset investments
2025
2024
£
£
Other investments
552
552
D.K.W. COX & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
45,623
41,902
Taxation and social security
2,240
-
0
Other creditors
140,076
113,590
187,939
155,492

9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
19,897
20,000
Creditors which fall due after five years are payable as follows:
Payable other than by instalments
19,897
20,000
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