Registration number: 00442883

Elmdon Farms Limited
(Registration number: 00442883)

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Elmdon Farms Limited
(Registration number: 00442883)

Company Information

Directors

Mr Richard James Cross Mr Peter Campbell Bennett Mr Patrick Alexander Beddows

Company secretary

Mr Richard James Cross

Registered office

Lendon Lodge Wenden Lofts Saffron Walden Essex CB11 4UN

Registered number

00442883

Accountants

Evolve Tax & Accountancy LLP Chartered Certified AccountantsBaythorne Hall Baythorne End Halstead Essex CO9 4AH

Elmdon Farms Limited
(Registration number: 00442883)

Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed Assets
Tangible Assets	4	401,436	394,308
Other financial assets	5	50,765	42,947
		452,201	437,255
Current assets
Stocks	6	509,651	460,596
Debtors	7	101,706	305,229
Cash at bank and in hand		1,657,462	1,281,886
		2,268,819	2,047,711
Creditors: Amounts falling due within one year	8	(252,444)	(205,942)
Net current assets		2,016,375	1,841,769
Total assets less current liabilities		2,468,576	2,279,024
Provisions for liabilities		(67,319)	(24,909)
Net assets		2,401,257	2,254,115
Capital and Reserves
Called up share capital		27,000	27,000
Fair value reserve		36,956	31,093
Retained Earnings		2,337,301	2,196,022
Shareholders' funds		2,401,257	2,254,115

For the financial year ending 30 September 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Elmdon Farms Limited
(Registration number: 00442883)

Balance Sheet as at 30 September 2025

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 8 May 2026 and signed on its behalf by:
 

......................................... Mr Richard James Cross Company secretary and director

Elmdon Farms Limited
(Registration number: 00442883)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

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

The address of its registered office is:
Lendon Lodge
Wenden Lofts
Saffron Walden
Essex
CB11 4UN

These financial statements were authorised for issue by the Board on 8 May 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Elmdon Farms Limited
(Registration number: 00442883)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	10% Straight Line
Motor Vehicles	10% Straight Line
Property Improvements	10% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Elmdon Farms Limited
(Registration number: 00442883)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Elmdon Farms Limited
(Registration number: 00442883)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 1).

4	Tangible Assets

	Land and buildings £	Plant and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	1,183,796	340,739	204,631	1,729,166
Additions	51,044	4,247	14,000	69,291
Disposals	-	(7,750)	-	(7,750)
At 30 September 2025	1,234,840	337,236	218,631	1,790,707
Depreciation
At 1 October 2024	1,111,230	142,138	81,490	1,334,858
Charge for the year	14,601	29,284	18,278	62,163
Eliminated on disposal	-	(7,750)	-	(7,750)
At 30 September 2025	1,125,831	163,672	99,768	1,389,271
Carrying amount
At 30 September 2025	109,009	173,564	118,863	401,436
At 30 September 2024	72,566	198,601	123,141	394,308

Included within the net book value of land and buildings above is £109,010 (2024 - £72,567) in respect of freehold land and buildings.
 

Elmdon Farms Limited
(Registration number: 00442883)

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 October 2024	42,947	42,947
Fair value adjustments	7,818	7,818
At 30 September 2025	50,765	50,765
Impairment
Carrying amount
At 30 September 2025	50,765	50,765

6

Stocks

	2025 £	2024 £
Raw materials and consumables	71,511	59,670
Finished goods and goods for resale	17,350	10,360
Other inventories	420,790	390,566
	509,651	460,596

7

Debtors