Acorah Software Products - Accounts Production 19.1.200 false true 28 February 2025 1 March 2024 false 1 March 2025 31 December 2025 31 December 2025 SC689566 C A Polson Farm Stop Group Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC689566 2025-02-28 SC689566 2025-12-31 SC689566 2025-03-01 2025-12-31 SC689566 frs-core:CurrentFinancialInstruments 2025-12-31 SC689566 frs-core:ShareCapital 2025-12-31 SC689566 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC689566 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2025-12-31 SC689566 frs-bus:FilletedAccounts 2025-03-01 2025-12-31 SC689566 frs-bus:SmallEntities 2025-03-01 2025-12-31 SC689566 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2025-12-31 SC689566 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2025-12-31 SC689566 1 2025-03-01 2025-12-31 SC689566 frs-bus:Director1 2025-03-01 2025-12-31 SC689566 frs-countries:Scotland 2025-03-01 2025-12-31 SC689566 2024-02-29 SC689566 2025-02-28 SC689566 2024-03-01 2025-02-28 SC689566 frs-core:CurrentFinancialInstruments 2025-02-28 SC689566 frs-core:ShareCapital 2025-02-28 SC689566 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: SC689566
Farm Stop Limited
Unaudited Financial Statements
For the Period 1 March 2025 to 31 December 2025
Farm Stop Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Farm Stop Limited
Company Information
For the Period 1 March 2025 to 31 December 2025
Company Information

Director | C A Polson
Company Number | SC689566
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

Page 1
Page 2
Farm Stop Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC689566

| 31 December 2025 | 28 February 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 4 | 2,813 |  | - |
Cash at bank and in hand |  | 919,239 |  | 589,932 |
|  | 922,052 |  | 589,932 |
Creditors: Amounts Falling Due Within One Year | 5 | (636,192 ) |  | (53,171 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 285,860 |  | 536,761
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 285,860 |  | 536,761
NET ASSETS |  |  | 285,860 |  | 536,761
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 285,859 |  | 536,760
SHAREHOLDERS' FUNDS |  |  | 285,860 |  | 536,761

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

C A Polson Director
18th May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Farm Stop Limited
Notes to the Financial Statements
For the Period 1 March 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
Farm Stop Limited is a private company, limited by shares, incorporated in Scotland, registered number SC689566 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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 Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was NIL (2025: NIL)
- -
4. Debtors

| 31 December 2025 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,813 |  | -

Page 3
Page 4
Farm Stop Limited
Notes to the Financial Statements (continued)
For the Period 1 March 2025 to 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 500,000 |  | -
Amounts owed to participating interests | 23,344 |  | 23,344
Other creditors | 10,105 |  | 16,116
Taxation and social security | 102,743 |  | 13,711
| 636,192 |  | 53,171

6. Share Capital

| 31 December 2025 |  | 28 February 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Ultimate Controlling Party
The company's controlling party is Farm Stop Group Limited . The Ultimate Controlling Party is C Polson.
Page 4