| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 |
| FOR |
| LIME KILN FARM 2020 LTD |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 |
| FOR |
| LIME KILN FARM 2020 LTD |
| LIME KILN FARM 2020 LTD (REGISTERED NUMBER: 12709743) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2025 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 2 |
| LIME KILN FARM 2020 LTD (REGISTERED NUMBER: 12709743) |
| BALANCE SHEET |
| 31 JULY 2025 |
| 31.7.25 | 31.7.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Revaluation reserve | 9 |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| LIME KILN FARM 2020 LTD (REGISTERED NUMBER: 12709743) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2025 |
| 1. | STATUTORY INFORMATION |
| Lime Kiln Farm 2020 Ltd is a |
| Registered number: |
| Registered office: |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Tangible fixed assets are initially recorded at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. |
| Land is not depreciated. Depreciation on other assets is provided at the following rates in order to write off each asset over the estimated useful life or, if held under finance lease, over the lease term whichever is the shorter. |
| Land and buildings - 20% on reducing balance |
| Plant and machinery etc - 20% on reducing balance and 10% on reducing balance |
| Motor Vehicles - 4 years reducing balance |
| Any revaluation increase in the carrying amount is recognised in other comprehensive income and included in the revaluation reserve in equity, or to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit and loss, in which case the increase is credited to profit or loss to the extent of the decrease previously expended. Decreases that offset previous increases of the same asset are charged in other comprehensive income and debited against revaluation reserve in equity; decreases exceeding the balance in revaluation reserve relating to an asset are recognised in profit or loss. |
| On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in comprehensive income. |
| Government grants |
| Government grants are recognised when it is reasonable to expect that the grants will be received and that all the related conditions will be met, usually on submission of a valid claim for payment. |
| Government grants in respect of capital expenditure are credited to a deferred income account and released to profit over the expected useful lives of the relevant assets by equal annual instalments. |
| Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| LIME KILN FARM 2020 LTD (REGISTERED NUMBER: 12709743) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JULY 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 August 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 July 2025 |
| DEPRECIATION |
| At 1 August 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| Cost or valuation at 31 July 2025 is represented by: |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| Valuation in 2025 | 961,235 | - | 961,235 |
| Cost | - | 532,852 | 532,852 |
| 961,235 | 532,852 | 1,494,087 |
| LIME KILN FARM 2020 LTD (REGISTERED NUMBER: 12709743) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JULY 2025 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| If freehold land and buildings had not been revalued they would have been included at the following historical cost: |
| 31.7.25 | 31.7.24 |
| £ | £ |
| Cost | 903,056 | 412,804 |
| Value of land in freehold land and buildings | 821,251 | 351,251 |
| Freehold land and buildings were valued on an open market basis on 31 July 2025 by the company directors . |
| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows: |
| Plant and |
| machinery |
| etc |
| £ |
| COST OR VALUATION |
| Additions |
| At 31 July 2025 |
| DEPRECIATION |
| Charge for year |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.7.25 | 31.7.24 |
| £ | £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.7.25 | 31.7.24 |
| £ | £ |
| Bank loans and overdrafts |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.7.25 | 31.7.24 |
| £ | £ |
| Bank loans |
| Other creditors |
| LIME KILN FARM 2020 LTD (REGISTERED NUMBER: 12709743) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JULY 2025 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.7.25 | 31.7.24 |
| value: | £ | £ |
| Ordinary A | £1 | 41 | 41 |
| Ordinary B | £1 | 41 | 41 |
| Ordinary C | £1 | 6 | 6 |
| Ordinary D | £1 | 6 | 6 |
| Ordinary E | £1 | 6 | 6 |
| 100 | 100 |
| 9. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 August 2024 |
| and 31 July 2025 |