Farmcash Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 14016448

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,747		1,440
Tangible Assets	5		2,167		2,488

			12,914		3,928
CURRENT ASSETS
Stocks	6	5,000		-
Debtors	7	156,026		238,342
Cash at bank and in hand		69,452		48,973

		230,478		287,315
Creditors: Amounts Falling Due Within One Year	8	(155,521 )		(168,645 )

NET CURRENT ASSETS (LIABILITIES)			74,957		118,670

TOTAL ASSETS LESS CURRENT LIABILITIES			87,871		122,598

Creditors: Amounts Falling Due After More Than One Year	9		(17,204 )		(107,819 )

NET ASSETS			70,667		14,779

CAPITAL AND RESERVES
Called up share capital	10		50,100		100
Profit and Loss Account			20,567		14,679

SHAREHOLDERS' FUNDS			70,667		14,779

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Farmcash Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

M E Jones

Director

12 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Farmcash Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14016448 . The registered office is Monkley Stables, Rode, Frome, BA11 6QQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

During the year, the company provided invoice finance facilities in respect of invoices with a total assigned value of £231,309. Under applicable accounting standards, only the related fee income of £14,007 is included within turnover.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website and software costs. These are amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

5 years straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Farmcash Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	1,800
Additions	10,000

As at 31 March 2026	11,800

Amortisation
As at 1 April 2025	360
Provided during the period	693

As at 31 March 2026	1,053

Net Book Value
As at 31 March 2026	10,747

As at 1 April 2025	1,440

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Farmcash Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	2,636
Additions	258

As at 31 March 2026	2,894

Depreciation
As at 1 April 2025	148
Provided during the period	579

As at 31 March 2026	727

Net Book Value
As at 31 March 2026	2,167

As at 1 April 2025	2,488

6. Stocks

	2026	2025
	£	£
Stock	5,000	-

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	34,284	70,507
Other debtors	51,028	120,624
Assigned debtors	70,714	47,211

	156,026	238,342

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Farmcash Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	11,567	49,330
Other loans	91,000	-
Corporation tax	4,446	2,757
Other taxes and social security	18,227	10,277
Net wages	148	-
Other creditors	30,133	96,261
Assigned creditors	-	10,020

	155,521	168,645

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	17,204	107,819

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	50,100	100

11. Related Party Transactions

Included in other creditors due after one year is an amount of £17,204 (2024: £107,819) which is owed to the director by the company.

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