REGISTERED NUMBER: 11493852 (England and Wales)

Lodge Farm Trading Limited

Abridged Financial Statements for the Year Ended 31st August 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Directors:

J E Bray

R Bray

Registered office:

1-3 High Street

Great Dunmow

Essex

CM6 1UU

Registered number:

11493852 (England and Wales)

Accountants:

Walters & Company

Certified Practising Accountants

1-3 High Street

Great Dunmow

Essex

CM6 1UU

Fixed assets

Tangible assets

4

154,286

111,476

Current assets

Stocks

309,063

277,354

Debtors

159,601

157,658

Cash at bank and in hand

7,506

10,257

476,170

445,269

Creditors

Amounts falling due within one year

288,267

270,655

Net current assets

187,903

174,614

Total assets less current liabilities

342,189

286,090

Creditors

Amounts falling due after more than one year

(58,787

)

(31,052

)

Provisions for liabilities

(18,949

)

(10,746

)

Net assets

264,453

244,292

Capital and reserves

Called up share capital

5

100

100

Retained earnings

264,353

244,192

Shareholders' funds

264,453

244,292

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 11th May 2026 and were signed on its behalf by:

J E Bray - Director

1.	Statutory information

Lodge Farm Trading 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on cost and 25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 16 (2024 - 17 ) .

4.	Tangible fixed assets

Totals

£

Cost

At 1st September 2024

201,874

Additions

76,606

At 31st August 2025

278,480

Depreciation

At 1st September 2024

90,398

Charge for year

33,796

At 31st August 2025

124,194

Net book value

At 31st August 2025

154,286

At 31st August 2024

111,476

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

Cost

At 1st September 2024

and 31st August 2025

60,500

Depreciation

At 1st September 2024

32,141

Charge for year

7,089

At 31st August 2025

39,230

Net book value

At 31st August 2025

21,270

At 31st August 2024

28,359

5.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/8/25

31/8/24

value:

£

£

100

Ordinary

1

100

100