Company registration number 09703624 (England and Wales)
THE WARRINER SCHOOL FARM
A PRIVATE COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
THE WARRINER SCHOOL FARM
A PRIVATE COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
THE WARRINER SCHOOL FARM
A PRIVATE COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
12,202
16,143
Current assets
Stocks
5
32,155
27,672
Debtors
8
9,943
8,082
Cash at bank and in hand
79,417
110,576
121,515
146,330
Creditors: amounts falling due within one year
6
(8,000)
(60,257)
Net current assets
113,515
86,073
Net assets
125,717
102,216
Reserves
Income and expenditure account
125,717
102,216
Total members' funds
125,717
102,216

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 directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 May 2026 and are signed on its behalf by:
Dr A N Kay
Mr S A Armitage
Director
Director
Company registration number 09703624 (England and Wales)
THE WARRINER SCHOOL FARM
A PRIVATE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

The Warriner School Farm is a private company, limited by guarantee, incorporated in England and Wales. The registered office is The Warriner School, Grove Road, Bloxham, Oxon, OX15 4LJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The Directors assess whether the use of the going concern basis of accounting is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. true

The Directors are confident that the company has adequate resources to meet its liabilities as they fall due for the foreseeable future and, accordingly, have adopted the going concern basis in preparing the financial statements.

1.3
Income and expenditure

Turnover represents amounts receivable for goods and services net of VAT and trade discounts. Income is recognised as produce leaves the farm; grants and subsidies are recognised in the period in which they are received.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% straight line
Fixtures and fittings
20% straight line
Motor vehicles
12.5% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

THE WARRINER SCHOOL FARM
A PRIVATE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stocks are stated at the lower of cost and net realisable value. Cost comprises direct materials and, where applicable, those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with ban ks.

1.8
Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

All basic financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

2
Employees

The average monthly number of persons (including directors) employed by the company under a contract of service during the year was 0 (2024 - 0). The farm's teaching staff are employed by The Warriner Multi Academy Trust.

3
Taxation

As the company does not operate on a commercial basis, it is not subject to corporation tax.

THE WARRINER SCHOOL FARM
A PRIVATE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024 and 31 August 2025
57,295
Depreciation and impairment
At 1 September 2024
41,153
Depreciation charged in the year
3,940
At 31 August 2025
45,093
Carrying amount
At 31 August 2025
12,202
At 31 August 2024
16,143
5
Stocks
2025
2024
£
£
Stocks
32,155
27,672
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,105
5,852
Amounts owed to group undertakings
4,895
49,305
Other creditors
2,000
5,100
8,000
60,257
7
Members' liability

The company is limited by guarantee, not having a share capital, and consequently the liability of members is limited, subject to an undertaking by the member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1 per guarantee.

8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,168
2,886
Other debtors
6,775
5,196
9,943
8,082
THE WARRINER SCHOOL FARM
A PRIVATE COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
9
Related party transactions

The company takes advantage of the provisions of FRS102 section 33.1AC not to disclose related party transactions with its parent undertaking, as it is a wholly owned subsidiary.

The company's directors are also trustees of the Warriner School Farm Trust. The company received a grant from the trust during the year of £3,000 (2024 - £nil).

10
Parent company

The immediate and ultimate parent company is The Warriner Multi Academy Trust, an Academy Trust and a company limited by guarantee, registered in England and Wales.

The Warriner Multi Academy Trust is the parent of the largest and smallest group in which the company's results are consolidated. Copies of these accounts can be obtained from Companies House, or from the company's Registered Office.

11
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

The senior statutory auditor was Malcolm Winston.
The auditor was UHY Hacker Young (Birmingham) LLP.
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