Roger Twidale Farms Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01231073 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Roger Twidale Farms Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Twidale

M Twidale

REGISTERED OFFICE:

37 Stanton Lane

Stanton on the Wolds

Keyworth

Nottingham

Nottinghamshire

NG12 5BE

REGISTERED NUMBER:

01231073 (England and Wales)

ACCOUNTANTS:

Beaumont Chapman Limited

Foxhall Lodge

Foxhall Road

Nottingham

Nottinghamshire

NG7 6LH

FIXED ASSETS

Tangible assets

4

217

-

Investment property

5

2,200,000

2,200,217

2,200,000

CURRENT ASSETS

Debtors

6

7,125

41,196

Cash at bank

194,546

203,813

201,671

245,009

CREDITORS

Amounts falling due within one year

7

73,169

98,130

NET CURRENT ASSETS

128,502

146,879

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,328,719

2,346,879

PROVISIONS FOR LIABILITIES

23,588

NET ASSETS

2,305,131

2,323,291

CAPITAL AND RESERVES

Called up share capital

106

Revaluation reserve

8

70,763

Other reserves

346,291

Retained earnings

1,887,971

1,906,131

2,305,131

2,323,291

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

N Twidale - Director

1.	STATUTORY INFORMATION

Roger Twidale Farms Limited 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 as modified by the revaluation of certain assets.

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 etc

-

50% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

433

At 31 March 2026

433

DEPRECIATION

Charge for year

216

At 31 March 2026

216

NET BOOK VALUE

At 31 March 2026

217

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

2,200,000

NET BOOK VALUE

At 31 March 2026

2,200,000

At 31 March 2025

2,200,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2025

94,351

Cost

2,105,649

2,200,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

-

41,196

Other debtors

7,125

-

7,125

41,196

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Taxation and social security

39,292

65,603

Other creditors

33,877

32,527

73,169

98,130

8.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

70,763

9.	ULTIMATE CONTROLLING PARTY

The Directors consider the company to be jointly controlled as a result of their indirect shareholdings in the parent companies.