Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 2026-05-06 The principal activity of the company during the year was arable farming and commercial property development. 2024-10-01 3 false 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. false 08865656 2024-10-01 2025-09-30 08865656 2023-10-01 2024-09-30 08865656 2025-09-30 08865656 2024-09-30 08865656 c:Director1 2024-10-01 2025-09-30 08865656 d:Buildings 2024-10-01 2025-09-30 08865656 d:Buildings 2025-09-30 08865656 d:Buildings 2024-09-30 08865656 d:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 08865656 d:OtherPropertyPlantEquipment 2025-09-30 08865656 d:OtherPropertyPlantEquipment 2024-09-30 08865656 d:FreeholdInvestmentProperty 2024-10-01 2025-09-30 08865656 d:FreeholdInvestmentProperty 2025-09-30 08865656 d:FreeholdInvestmentProperty 2024-09-30 08865656 d:FreeholdInvestmentProperty 2 2024-10-01 2025-09-30 08865656 d:CurrentFinancialInstruments 2025-09-30 08865656 d:CurrentFinancialInstruments 2024-09-30 08865656 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 08865656 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 08865656 d:ShareCapital 2025-09-30 08865656 d:ShareCapital 2024-09-30 08865656 d:SharePremium 2025-09-30 08865656 d:SharePremium 2024-09-30 08865656 d:RetainedEarningsAccumulatedLosses 2025-09-30 08865656 d:RetainedEarningsAccumulatedLosses 2024-09-30 08865656 c:FRS102 2024-10-01 2025-09-30 08865656 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08865656 c:FullAccounts 2024-10-01 2025-09-30 08865656 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08865656 2 2024-10-01 2025-09-30 08865656 d:AcceleratedTaxDepreciationDeferredTax 2025-09-30 08865656 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 08865656 d:TaxLossesCarry-forwardsDeferredTax 2025-09-30 08865656 d:TaxLossesCarry-forwardsDeferredTax 2024-09-30 08865656 d:OtherDeferredTax 2025-09-30 08865656 d:OtherDeferredTax 2024-09-30 08865656 f:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 08865656 PLESSEY CHECKS FARMING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
PLESSEY CHECKS FARMING LIMITED REGISTERED NUMBER: 08865656 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 2,176,676 |  | 2,161,045
Investment property | 4 |  | 4,519,619 |  | 4,452,000
|  |  | 6,696,295 |  | 6,613,045
Current assets |  |  |  |  |
Stocks | 5 | 937 |  | 23,849 |
Debtors: amounts falling due within one year | 6 | 124,912 |  | 143,948 |
Bank and cash balances |  | 2,433,607 |  | 2,026,758 |
|  | 2,559,456 |  | 2,194,555 |
Creditors: amounts falling due within one year | 7 | (32,258) |  | (61,965) |
Net current assets |  |  | 2,527,198 |  | 2,132,590
Total assets less current liabilities |  |  | 9,223,493 |  | 8,745,635
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (151,269) |  | (35,678) |
|  |  | (151,269) |  | (35,678)
Net assets |  |  | 9,072,224 |  | 8,709,957
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000,001 |  | 1,000,001
Share premium account |  |  | 7,256,216 |  | 7,256,216
Profit and loss account |  |  | 816,007 |  | 453,740
|  |  | 9,072,224 |  | 8,709,957
Page 1
PLESSEY CHECKS FARMING LIMITED REGISTERED NUMBER: 08865656 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 May 2026.
Viscount M W Ridley
Director
Page 2
PLESSEY CHECKS FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Plessey Checks Farming Limited is a private company limited by shares incorporated in England and Wales (Co number: 08865656). The registered office is Blagdon Estate Office, Seaton Burn, Newcastle upon Tyne, NE13 6DE. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company has cash resources and no requirement for external funding. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of farm produce supplied during the year, exclusive of Value Added Tax and trade discounts.
| 2.4 | Tangible fixed assets and depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Land and buildings and standing timber are not depreciated.
| 2.5 | Investment property
Investment property is carried at fair value and any changes are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 3
PLESSEY CHECKS FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2. Accounting policies (continued)
| 2.7 | Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand.
| 2.8 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.
| 2.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 4
PLESSEY CHECKS FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2. Accounting policies (continued)
| 2.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Tangible fixed assets
|  | Land and buildings | Standing timber | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 2,157,550 | 3,495 | 2,161,045
| Additions | 15,631 | - | 15,631
| At 30 September 2025 | 2,173,181 | 3,495 | 2,176,676
| Net book value |  |  |
| At 30 September 2025 | 2,173,181 | 3,495 | 2,176,676
| At 30 September 2024 | 2,157,550 | 3,495 | 2,161,045
Page 5
PLESSEY CHECKS FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 4,452,000
| Additions at cost | 3,159
| Surplus on revaluation | 64,460
| At 30 September 2025 | 4,519,619
The investment property has been valued by the directors of the company. The valuation was made on an open market value basis by reference to the rental yield.
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Growing crops | 937 | 6,126
| Finished produce | - | 17,723
|  | 937 | 23,849
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 41,833 | 32,694
| Other debtors | - | 10,960
| Prepayments and accrued income | 83,079 | 100,294
|  | 124,912 | 143,948
Page 6
PLESSEY CHECKS FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,368 | 50,799
| Other taxation and social security | 13,159 | -
| Accruals and deferred income | 12,731 | 11,166
|  | 32,258 | 61,965
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (35,678)
| Charged to profit or loss | (115,591)
| At end of year | (151,269)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (296,978) | (271,962)
| Tax losses carried forward | 120,621 | 195,081
| Capital (gains)/losses | 25,088 | 41,203
|  | (151,269) | (35,678)
Page 7