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Registration number: 05458772

Bridon Farm Foods Limited
Annual Report and Unaudited Financial Statements
for the year ended 31 August 2025

Bridon Farm Foods Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 9

Bridon Farm Foods Limited

(Registration number: 05458772)
Statement of Financial Position
31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 309,943 | 313,551
Investment property | 5 | 881,470 | -
|  | 1,191,413 | 313,551
Current assets |  |  |
Stocks | 6 | 33,827 | 46,300
Debtors | 7 | 8,013 | 8,266
Cash at bank and in hand |  | 309,432 | 866,531
|  | 351,272 | 921,097
Creditors: Amounts falling due within one year | 8 | (238,094) | (140,330)
Net current assets |  | 113,178 | 780,767
Total assets less current liabilities |  | 1,304,591 | 1,094,318
Provisions for liabilities |  | (1,511) | (3,011)
Net assets |  | 1,303,080 | 1,091,307
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 1,303,078 | 1,091,305
Shareholders' funds |  | 1,303,080 | 1,091,307

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Bridon Farm Foods Limited

(Registration number: 05458772)
Statement of Financial Position
31 August 2025

Approved and authorised by the Board on 18 May 2026 and signed on its behalf by:

......................................... D Way Director
......................................... B A Way Director

Bridon Farm Foods Limited

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 4 Northbrook Business Park
Northbrook Road
Worthing
West Sussex
BN14 8PQ

These financial statements were authorised for issue by the Board on 18 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Bridon Farm Foods Limited

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Bridon Farm Foods Limited

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

Asset class | Depreciation method and rate
Motor Vehicles | 25% reducing balance
Fixtures and Fittings | 25% reducing balance
Office equipment | over 5 years
Computer equipment | over 2 years
Freehold land and building | nil

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Bridon Farm Foods Limited

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2024 - 20).

Bridon Farm Foods Limited

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £
Cost or valuation
At 1 September 2024 | 301,508 | 85,032 | 77,835 | 495
Additions | - | 923 | - | -
Disposals | - | - | (16,920) | -
At 31 August 2025 | 301,508 | 85,955 | 60,915 | 495
Depreciation
At 1 September 2024 | - | 82,396 | 68,830 | 93
Charge for the year | - | 919 | 3,486 | 124
Eliminated on disposal | - | - | (16,918) | -
At 31 August 2025 | - | 83,315 | 55,398 | 217
Carrying amount
At 31 August 2025 | 301,508 | 2,640 | 5,517 | 278
At 31 August 2024 | 301,508 | 2,636 | 9,005 | 402

Bridon Farm Foods Limited

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

| Total £
Cost or valuation
At 1 September 2024 | 464,870
Additions | 923
Disposals | (16,920)
At 31 August 2025 | 448,873
Depreciation
At 1 September 2024 | 151,319
Charge for the year | 4,529
Eliminated on disposal | (16,918)
At 31 August 2025 | 138,930
Carrying amount
At 31 August 2025 | 309,943
At 31 August 2024 | 313,551

Included within the net book value of land and buildings above is £301,508 (2024 - £301,508) in respect of freehold land and buildings.

5 | Investment properties

| 2025 £
Additions | 881,470
At 31 August | 881,470

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 33,827 | 46,300

Bridon Farm Foods Limited

Notes to the Unaudited Financial Statements
for the year ended 31 August 2025

7 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 6,467 | 6,561
Other debtors | 1,546 | 1,705
| 8,013 | 8,266

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 64,796 | 71,734
Taxation and social security | 91,232 | 63,570
Accruals and deferred income | 3,663 | 3,444
Other creditors | 78,403 | 1,582
| 238,094 | 140,330