REGISTERED NUMBER: 13377654 (England and Wales)

ECOALDEA PALII FARM LIMITED

Unaudited Financial Statements

for the Year Ended 31 May 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

N C Hoskyns

T C Milsom

Ms D A Muspratt

P A Tucker

Registered office:

1 The Barnhouse

Little Yeat Steading

Aylesbury

Buckinghamshire

HP18 0QH

Registered number:

13377654 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Davidson House, 1st Floor

The Forbury

Reading

RG1 3EU

Fixed assets

Investment property

4

1,703,066

1,310,891

Current assets

Debtors

5

6,975

55,179

Cash at bank

35,656

29,828

42,631

85,007

Creditors

Amounts falling due within one year

6

502,333

1,420,957

Net current liabilities

(459,702

)

(1,335,950

)

Total assets less current liabilities

1,243,364

(25,059

)

Creditors

Amounts falling due after more than one year

7

1,276,019

-

Net liabilities

(32,655

)

(25,059

)

Capital and reserves

Called up share capital

100

100

Retained earnings

(32,755

)

(25,159

)

Shareholders' funds

(32,655

)

(25,059

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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:

Ms D A Muspratt - Director

1.	Statutory information

EcoAldea Palii Farm Limited 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Going concern

These financial statements have been prepared on a going concern basis and they do not include any adjustments which may be necessary should the going concern basis of accounting no longer be appropriate. The directors have considered a period of 12 months subsequent to the Balance Sheet date and will continue to support the company during this time.

3.	Employees and directors

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

4.	Investment property

Total

£

Fair value

At 1 June 2024

1,310,891

Additions

392,175

At 31 May 2025

1,703,066

Net book value

At 31 May 2025

1,703,066

At 31 May 2024

1,310,891

The directors have valued the investment property at £ 1,701,354 on 31 May 2025.

The investment property was independently valued by Haslams Surveyors LLP on 18 November 2024 at a value of £ 1,500,000.

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

6,975

55,179

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts (see note 8)

-

673,000

Taxation and social security

-

18

Other creditors

502,333

747,939

502,333

1,420,957

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans (see note 8)

1,276,019

-

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans due in over 5 years

1,276,019

-

8.

Loans

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

-

673,000

2025

2024

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans due in over 5 years

1,276,019

-

The loan is an interest only mortgage repayable in December 2044, and secured on the investment property of the company.

9.	Related party disclosures

Included within other creditors are loans from the directors: N C Hoskyns - £229,258 (2024 - £225,258). T C Milsom - £67,333 (2024 - £67,333). D A Muspratt - £115,852 (2024 - £266,653). P A Tucker - £30,942 (2024 - £178,300).

10.	Ultimate controlling party

The controlling party is N C Hoskyns.