REGISTERED NUMBER: 03590623 (England and Wales)

E.C.B. Farming Limited

Financial Statements

for the Year Ended 30th June 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

848,697

962,539

CURRENT ASSETS

Stocks

433,860

422,111

Debtors

5

233,182

330,859

667,042

752,970

CREDITORS

Amounts falling due within one year

6

846,126

940,799

NET CURRENT LIABILITIES

(179,084

)

(187,829

)

TOTAL ASSETS LESS CURRENT LIABILITIES

669,613

774,710

CREDITORS

Amounts falling due after more than one year

7

(110,481

)

(201,994

)

PROVISIONS FOR LIABILITIES

(169,995

)

(137,052

)

NET ASSETS

389,137

435,664

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

389,136

435,663

SHAREHOLDERS' FUNDS

389,137

435,664

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20th May 2026 and were signed by:

C E Branston - Director

1.	STATUTORY INFORMATION

E.C.B. Farming Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03590623

Registered office:

The Centre

Bourton Hill Farm

Bourton on the Water

Cheltenham

GL54 2LF

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.

Turnover

Turnover represents net invoiced sales, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tenants improvements

-

10% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 Profit and Loss Account, 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts are capitalised as tangible fixed assets and depreciated over their useful lives. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis.

Government grants

Government grants are recognised when the company has complied with any conditions attached to them and there is reasonable assurance that the amounts will be received. The accruals model has been adopted to account for the government grants received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Tenants

Plant and

Motor

Computer

improvements

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st July 2024

282,870

1,733,962

176,822

6,804

2,200,458

Additions

20,203

4,500

5,200

869

30,772

Disposals

-

(11,800

)

-

-

(11,800

)

At 30th June 2025

303,073

1,726,662

182,022

7,673

2,219,430

DEPRECIATION

At 1st July 2024

188,246

1,002,379

40,914

6,380

1,237,919

Charge for year

28,287

110,304

5,174

124

143,889

Eliminated on disposal

-

(11,075

)

-

-

(11,075

)

At 30th June 2025

216,533

1,101,608

46,088

6,504

1,370,733

NET BOOK VALUE

At 30th June 2025

86,540

625,054

135,934

1,169

848,697

At 30th June 2024

94,624

731,583

135,908

424

962,539

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

62,165

110,373

Other debtors

171,017

220,486

233,182

330,859

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

92,356

50,996

Hire purchase contracts

81,052

124,433

Trade creditors

162,744

187,169

Taxation and social security

5,022

-

Other creditors

504,952

578,201

846,126

940,799

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

108,712

189,763

Other creditors

1,769

12,231

110,481

201,994

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

92,356

50,996

Hire purchase contracts

189,764

314,196

282,120

365,192

Hire purchase contracts are secured on the assets concerned.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th June 2025 and 30th June 2024:

2025

2024

£

£

C E Branston

Balance outstanding at start of year

-

-

Amounts advanced

8,450

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,450

-

Loan interest of £101 is included within the figure for loans advanced and is calculated using HM Revenue & Customs official rates.

10.	RELATED PARTY DISCLOSURES

The company occupies land and properties owned by the director and another member of his family for no charge.

11.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £104 were due to the fund. They are included in other creditors.