Company registration number 08263503 (England and Wales)
D A WRIGHT FARMING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
D A WRIGHT FARMING LIMITED
COMPANY INFORMATION
Director
Mr D A Wright
Secretary
Mrs L A Wright
Company number
08263503
Registered office
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
Accountants
Ellacotts LLP
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
D A WRIGHT FARMING LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
D A WRIGHT FARMING LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF D A WRIGHT FARMING LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D A Wright Farming Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com.regulation.

This report is made solely to the Board of Directors of D A Wright Farming Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of D A Wright Farming Limited and state those matters that we have agreed to state to the Board of Directors of D A Wright Farming Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at icaew.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D A Wright Farming Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that D A Wright Farming Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D A Wright Farming Limited. You consider that D A Wright Farming Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D A Wright Farming Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ellacotts LLP
Chartered Accountants
Countrywide House
23 West Bar
Banbury
Oxfordshire
England
OX16 9SA
Date:
15 May 2026
D A WRIGHT FARMING LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
562,134
545,173
Other assets
4
71,200
60,200
Investments
5
518,965
552,260
1,152,299
1,157,633
Current assets
Stocks
141,860
122,988
Debtors
6
14,012
46,174
Cash at bank and in hand
176,703
162,188
332,575
331,350
Creditors: amounts falling due within one year
7
(46,916)
(30,242)
Net current assets
285,659
301,108
Total assets less current liabilities
1,437,958
1,458,741
Provisions for liabilities
(30,654)
(38,243)
Net assets
1,407,304
1,420,498
Capital and reserves
Called up share capital
8
100
100
Fair value reserve
157,238
99,534
Profit and loss reserves
1,249,966
1,320,864
Total equity
1,407,304
1,420,498
D A WRIGHT FARMING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

The financial statements were approved and signed by the director and authorised for issue on 1 May 2026
Mr D A Wright
Director
Company Registration No. 08263503
D A WRIGHT FARMING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

D A Wright Farming Limited is a private company limited by shares incorporated in England and Wales. The registered office is given in the company information page.

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 £.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
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:

Freehold property
None
Leasehold improvements
10% reducing balance
Plant and machinery
15 - 20% reducing balance

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.

1.4
Biological assets - Herd

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.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

The stock has been valued at deemed cost at 75% for crops in store and sheep, and 60% for cattle held in accordance with HM Revenue & Customs (HS232 Farm Stock Valuation).

D A WRIGHT FARMING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Cash at bank and in hand

Cash at bank and in hand a re basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Retirement benefits

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

2
Employees

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

2025
2024
Number
Number
Total
3
3
D A WRIGHT FARMING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Tangible fixed assets
Freehold property
Leasehold improvements
Plant and machinery
Total
£
£
£
£
Cost
At 1 January 2025
305,730
152,111
327,931
785,772
Additions
-
0
4,300
65,216
69,516
Disposals
(6,667)
-
0
-
0
(6,667)
At 31 December 2025
299,063
156,411
393,147
848,621
Depreciation and impairment
At 1 January 2025
-
0
76,446
164,153
240,599
Depreciation charged in the year
-
0
7,817
38,071
45,888
At 31 December 2025
-
0
84,263
202,224
286,487
Carrying amount
At 31 December 2025
299,063
72,148
190,923
562,134
At 31 December 2024
305,730
75,665
163,778
545,173
4
Biological assets - Herd
Herd
£
Cost
At 1 January 2025
60,200
Additions
11,000
At 31 December 2025
71,200
Depreciation and impairment
At 1 January 2025 and 31 December 2025
-
0
Carrying amount
At 31 December 2025
71,200
At 31 December 2024
60,200
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
518,965
552,260
D A WRIGHT FARMING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5
Fixed asset investments
(Continued)
- 7 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 January 2025
552,260
Valuation changes
57,705
Disposals
(91,000)
At 31 December 2025
518,965
Carrying amount
At 31 December 2025
518,965
At 31 December 2024
552,260
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,450
24,835
Other debtors
10,562
21,339
14,012
46,174
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
5,891
13,686
Taxation and social security
26
26
Other creditors
40,999
16,530
46,916
30,242
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
100
100
100
100
9
Related party transactions

As at 31 December 2025, D A Wright Farming Limited owed the director £11,660 (2024 - overdrawn by £5,222). Interest was charged at 2.25% at the point it was overdrawn in the year.

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