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REGISTERED NUMBER: 00829884 (England and Wales)

FAIRACRES FARM LIMITED

Unaudited Financial Statements

for the Year Ended 30 September 2025

| FAIRACRES FARM LIMITED (REGISTERED NUMBER: 00829884) |

Contents of the Financial Statements

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| FAIRACRES FARM LIMITED |

Company Information

for the year ended 30 September 2025

| Director: | P G L Mortimer

| Secretary: | H M Mortimer

| Registered office: | Fairacres Farm

| Oakley Green

| Dedworth Road

| Windsor

| Berkshire

| SL4 4LN

| Registered number: | 00829884 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

| FAIRACRES FARM LIMITED (REGISTERED NUMBER: 00829884) |

Balance Sheet

30 September 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 1,145,028 |  | 776,705 |  |

Current assets

Stocks | 404,945 |  | 399,533 |  |

Debtors | 5 | 70,318 |  | 29,767 |  |

Cash in hand | 3,879,915 |  | 4,333,056 |  |

4,355,178 |  | 4,762,356 |  |

Creditors

Amounts falling due within one year | 6 | 44,758 |  | 110,284 |  |

Net current assets | 4,310,420 |  | 4,652,072 |  |

Total assets less current liabilities | 5,455,448 |  | 5,428,777 |  |

Provisions for liabilities | 7 | 58,938 |  | 23,096 |  |

Net assets | 5,396,510 |  | 5,405,681 |  |

Capital and reserves

Called up share capital | 8 | 5,000 |  | 5,000 |  |

Retained earnings | 9 | 5,391,510 |  | 5,400,681 |  |

Shareholders' funds | 5,396,510 |  | 5,405,681 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| FAIRACRES FARM LIMITED (REGISTERED NUMBER: 00829884) |

Balance Sheet - continued

30 September 2025

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 director and authorised for issue on 19 May 2026 and were signed by:

P G L Mortimer - Director

| FAIRACRES FARM LIMITED (REGISTERED NUMBER: 00829884) |

Notes to the Financial Statements

for the year ended 30 September 2025

1. | Statutory information

| Fairacres Farm 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.

| Going concern

| At the time of approving the financial statements the director has reasonable expectations that the company has adequate resources to continue in operational existence for the foreseeable future. This view has been given due consideration and is to the best knowledge of the director based on the current circumstances and with the day to day working capital requirements being met by the continued support of the director. For this reason the director continues to adopt the going concern basis of accounting in preparing the financial statements.

| Revenue recognition

| Turnover comprises agricultural income derived from trading, exclusive of VAT, which is recognised when goods are invoiced. Other income consists of rental income on a receivable basis and subsidy income which is recognised on receipt.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

| Freehold property |  | - |  | 2% straight line |  |

| Plant and machinery |  | - |  | 15-20% reducing balance |  |

| Motor vehicles |  | - |  | 20% reducing balance |  |

| Stocks

| Stock is valued at its actual realisable value based on subsequent sales made.

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

| Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

| FAIRACRES FARM LIMITED (REGISTERED NUMBER: 00829884) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

3. | Employees and directors

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | Tangible fixed assets

Freehold | Plant and | Motor |

property | machinery | vehicles | Totals |

| £ | £ | £ | £

| Cost

| At 1 October 2024 | 751,731 |  | 308,416 |  | 353,659 |  | 1,413,806 |  |

| Additions | 228,408 |  | 41,328 |  | 160,450 |  | 430,186 |  |

| At 30 September 2025 | 980,139 |  | 349,744 |  | 514,109 |  | 1,843,992 |  |

| Depreciation

| At 1 October 2024 | 63,580 |  | 279,012 |  | 294,509 |  | 637,101 |  |

| Charge for year | 7,282 |  | 14,007 |  | 40,574 |  | 61,863 |  |

| At 30 September 2025 | 70,862 |  | 293,019 |  | 335,083 |  | 698,964 |  |

| Net book value

| At 30 September 2025 | 909,277 |  | 56,725 |  | 179,026 |  | 1,145,028 |  |

| At 30 September 2024 | 688,151 |  | 29,404 |  | 59,150 |  | 776,705 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 33,818 |  | 14,691 |  |

| Other debtors | 36,500 |  | 15,076 |  |

70,318 |  | 29,767 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade creditors | 29,667 |  | 32,867 |  |

| Taxation and social security | - |  | 60,231 |  |

| Other creditors | 15,091 |  | 17,186 |  |

44,758 |  | 110,284 |  |

7. | Provisions for liabilities

2025 | 2024 |

| £ | £

| Deferred tax

| Accelerated capital allowances | 58,938 |  | 23,096 |  |

| FAIRACRES FARM LIMITED (REGISTERED NUMBER: 00829884) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

7. | Provisions for liabilities - continued

Deferred tax |

| £

| Balance at 1 October 2024 | 23,096 |  |

| Charge to Income Statement during year | 35,842 |  |

| Balance at 30 September 2025 | 58,938 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 5,000 | Ordinary | 1 | 5,000 |  | 5,000 |  |

9. | Reserves

Retained |

earnings |

| £

| At 1 October 2024 | 5,400,681 |  |

| Deficit for the year | (9,171 | ) |

| At 30 September 2025 | 5,391,510 |  |

10. | Related party disclosures

| The company was under the control of P G L Mortimer throughout the current and previous year. P G L Mortimer is the managing director and majority shareholder.

| During the year the company paid rent of £35,000 (2024: £31,000) to the director for use of his land. Dividends totalling £Nil(2024: £25,000) were paid to the director during the year.