Company Registration No. 10927931 (England and Wales)
Pepperscombe Farm Ltd
Unaudited accounts
for the year ended 31 August 2025
Pepperscombe Farm Ltd
Unaudited accounts
Contents
Pepperscombe Farm Ltd
Company Information
for the year ended 31 August 2025
Directors
Victoria Caroline Portwain
Andrew Marc Mindel
Company Number
10927931 (England and Wales)
Registered Office
Pepperscombe Farm
Newham Lane
Steyning
BN44 3LR
England
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Pepperscombe Farm Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
99,076
93,912
Cash at bank and in hand
12,719
5,096
Creditors: amounts falling due within one year
(30,284)
(27,888)
Net current liabilities
(17,565)
(20,663)
Total assets less current liabilities
81,511
73,249
Creditors: amounts falling due after more than one year
(102,705)
(96,825)
Net liabilities
(21,194)
(23,576)
Called up share capital
1,000
1,000
Profit and loss account
(22,194)
(24,576)
Shareholders' funds
(21,194)
(23,576)
For the year ending 31 August 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by
Andrew Marc Mindel
Director
Company Registration No. 10927931
Pepperscombe Farm Ltd
Notes to the Accounts
for the year ended 31 August 2025
Pepperscombe Farm Ltd is a private company, limited by shares, registered in England and Wales, registration number 10927931. The registered office is Pepperscombe Farm, Newham Lane, Steyning, BN44 3LR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% Straight Line
Plant & machinery
25% Reducing Balance
Fixtures & fittings
10% Straight Line
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pepperscombe Farm Ltd
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
7,843
2,952
128,970
139,765
Additions
-
18,698
3,070
21,768
At 31 August 2025
7,843
21,650
132,040
161,533
At 1 September 2024
1,176
1,620
43,057
45,853
Charge for the year
392
3,191
13,021
16,604
At 31 August 2025
1,568
4,811
56,078
62,457
At 31 August 2025
6,275
16,839
75,962
99,076
At 31 August 2024
6,667
1,332
85,913
93,912
Amounts falling due within one year
Accrued income and prepayments
-
2,129
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,000
2,000
Amounts owed to group undertakings and other participating interests
11,500
11,500
Other creditors
12,100
100
Loans from directors
-
8,979
Deferred income
3,299
3,299
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
86,040
74,860
Deferred income
16,499
19,798
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).