REGISTERED NUMBER: 08647498 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Jacob's Flock Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs. S Du Toit

J J Du Toit

REGISTERED OFFICE:

The Stables, 2 Merton Grange Barns

Station Road

Gamlingay

Sandy

Bedfordshire

SG19 3DS

REGISTERED NUMBER:

08647498 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Tangible assets

4

61,548

34,922

CURRENT ASSETS

Stocks

200,600

112,960

Cash at bank

50,494

36,819

251,094

149,779

CREDITORS

Amounts falling due within one year

5

138,248

86,569

NET CURRENT ASSETS

112,846

63,210

TOTAL ASSETS LESS CURRENT LIABILITIES

174,394

98,132

CREDITORS

Amounts falling due after more than one year

6

(4,767

)

(11,123

)

PROVISIONS FOR LIABILITIES

7

(6,635

)

(6,635

)

NET ASSETS

162,992

80,374

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

162,892

80,274

SHAREHOLDERS' FUNDS

162,992

80,374

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 29 May 2026 and were signed on its behalf by:

Mrs. S Du Toit - Director

1.	STATUTORY INFORMATION

Jacob's Flock 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

77,803

13,372

1,454

92,629

Additions

2,070

42,000

866

44,936

At 31 August 2025

79,873

55,372

2,320

137,565

DEPRECIATION

At 1 September 2024

45,282

11,008

1,417

57,707

Charge for year

6,918

11,091

301

18,310

At 31 August 2025

52,200

22,099

1,718

76,017

NET BOOK VALUE

At 31 August 2025

27,673

33,273

602

61,548

At 31 August 2024

32,521

2,364

37

34,922

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

29,410

3,332

Trade creditors

1

-

Tax

14,510

(575

)

VAT

8,191

-

Directors' current accounts

85,180

82,856

Accrued expenses

956

956

138,248

86,569

The directors have introduced considerable value into the business through assets and financial support.

The business being based on animal husbandry does not yield instant income and consequently profits and repayment of these amounts will be over an unspecified period of time.

The directors have confirmed there commitment to the company in the foreseeable future.

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bounce back loan

4,767

11,123

7.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

6,635

6,635

Deferred

tax

£

Balance at 1 September 2024

6,635

Balance at 31 August 2025

6,635

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 September 2024

80,274

Profit for the year

82,618

At 31 August 2025

162,892

10.	ULTIMATE CONTROLLING PARTY

The company is controlled jointly by the directors.