REGISTERED NUMBER: 07501578 (England and Wales)

Financial Statements

for the Year Ended 28 February 2026

for

Dunsop Bridge Trout Farm Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Mart

Mr DG Jones

REGISTERED OFFICE:

Mellor Knoll

Whitewell Road

Dunsop Bridge

Clitheroe

Lancashire

BB7 3AX

REGISTERED NUMBER:

07501578 (England and Wales)

ACCOUNTANTS:

Towers + Gornall Ltd

Chartered Certified Accountants

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

835,511

796,809

Investments

6

103

103

835,614

796,912

CURRENT ASSETS

Stocks

603,070

575,000

Debtors

7

58,468

34,839

Cash at bank

4

4

661,542

609,843

CREDITORS

Amounts falling due within one year

8

596,086

607,456

NET CURRENT ASSETS

65,456

2,387

TOTAL ASSETS LESS CURRENT LIABILITIES

901,070

799,299

CREDITORS

Amounts falling due after more than one year

9

(36,790

)

(72,181

)

PROVISIONS FOR LIABILITIES

(71,075

)

(61,399

)

NET ASSETS

793,205

665,719

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

10

189,370

189,370

Retained earnings

10

603,735

476,249

SHAREHOLDERS' FUNDS

793,205

665,719

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

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 19 May 2026 and were signed on its behalf by:

Mr P Mart - Director

Mr DG Jones - Director

1.	STATUTORY INFORMATION

Dunsop Bridge Trout Farm Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 15 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

7,700

AMORTISATION

At 1 March 2025

and 28 February 2026

7,700

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 March 2025

551,213

194,941

260,074

1,602

1,007,830

Additions

-

60,623

35,205

-

95,828

Disposals

-

-

(49,574

)

-

(49,574

)

At 28 February 2026

551,213

255,564

245,705

1,602

1,054,084

DEPRECIATION

At 1 March 2025

-

95,221

114,199

1,601

211,021

Charge for year

-

18,951

26,999

-

45,950

Eliminated on disposal

-

-

(38,398

)

-

(38,398

)

At 28 February 2026

-

114,172

102,800

1,601

218,573

NET BOOK VALUE

At 28 February 2026

551,213

141,392

142,905

1

835,511

At 28 February 2025

551,213

99,720

145,875

1

796,809

Included in cost or valuation of land and buildings is freehold land of £ 140,000 (2025 - £ 140,000 ) which is not depreciated.

Cost or valuation at 28 February 2026 is represented by:

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2018

371,245

56,843

48,427

607

477,122

Valuation in 2019

3,755

2,743

13,389

325

20,212

Valuation in 2020

145,000

36,706

17,850

-

199,556

Valuation in 2021

-

9,947

28,235

670

38,852

Valuation in 2022

21,178

18,183

5,023

-

44,384

Valuation in 2023

-

19,500

33,516

-

53,016

Valuation in 2024

10,035

2,332

37,179

-

49,546

Valuation in 2025

-

48,687

76,455

-

125,142

Valuation in 2026

-

60,623

(14,369

)

-

46,254

551,213

255,564

245,705

1,602

1,054,084

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

Motor

vehicles

£

COST OR VALUATION

At 1 March 2025

138,265

Additions

35,205

At 28 February 2026

173,470

DEPRECIATION

At 1 March 2025

31,390

Charge for year

21,375

At 28 February 2026

52,765

NET BOOK VALUE

At 28 February 2026

120,705

At 28 February 2025

106,875

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 March 2025

and 28 February 2026

103

NET BOOK VALUE

At 28 February 2026

103

At 28 February 2025

103

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

52,153

34,525

Other debtors

6,315

314

58,468

34,839

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

28,363

67,225

Hire purchase contracts

33,345

32,442

Trade creditors

66,020

48,978

Taxation and social security

40,688

18,765

Other creditors

427,670

440,046

596,086

607,456

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

5,355

23,440

Hire purchase contracts

31,435

48,741

36,790

72,181

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 March 2025

476,249

189,370

665,619

Profit for the year

128,486

128,486

Dividends

(1,000

)

(1,000

)

At 28 February 2026

603,735

189,370

793,105

11.	RELATED PARTY DISCLOSURES

At 28 February 2026 the company owed the directors of the company £350,560 (2025 : £392,160) No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.