IRIS Accounts Production v26.1.0.640 15591541 Board of Directors 1.4.25 31.3.26 31.3.26 0 0 false true false false true false ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15591541 2025-03-31 15591541 2026-03-31 15591541 2025-04-01 2026-03-31 15591541 2024-03-24 15591541 2024-03-25 2025-03-31 15591541 2025-03-31 15591541 ns15:EnglandWales 2025-04-01 2026-03-31 15591541 ns14:PoundSterling 2025-04-01 2026-03-31 15591541 ns10:Director1 2025-04-01 2026-03-31 15591541 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15591541 ns10:SmallEntities 2025-04-01 2026-03-31 15591541 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 15591541 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 15591541 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 15591541 ns10:FullAccounts 2025-04-01 2026-03-31 15591541 ns10:EntityHasNeverTraded 2025-04-01 2026-03-31 15591541 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 15591541 ns10:Director2 2025-04-01 2026-03-31 15591541 ns10:RegisteredOffice 2025-04-01 2026-03-31 15591541 ns5:CurrentFinancialInstruments 2026-03-31 15591541 ns5:CurrentFinancialInstruments 2025-03-31 15591541 ns5:Non-currentFinancialInstruments 2026-03-31 15591541 ns5:Non-currentFinancialInstruments 2025-03-31 15591541 ns5:ShareCapital 2026-03-31 15591541 ns5:ShareCapital 2025-03-31 15591541 ns5:SharePremium 2026-03-31 15591541 ns5:SharePremium 2025-03-31 15591541 ns5:CostValuation 2025-03-31 15591541 ns5:AdditionsToInvestments 2026-03-31 15591541 ns5:CostValuation 2026-03-31 15591541 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: 15591541 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| WYVOLS COURT FARM HOLDINGS LIMITED |

WYVOLS COURT FARM HOLDINGS LIMITED (REGISTERED NUMBER: 15591541)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WYVOLS COURT FARM HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | R R Waterer

| Mrs C J Waterer

| REGISTERED OFFICE: | Wyvols Court Farm

| Basingstoke Road

| Swallowfield

| Reading

| RG7 1WY

| REGISTERED NUMBER: | 15591541 (England and Wales)

| ACCOUNTANTS: | Martin and Company

| Two Brewers House

| 50 North Street

| Thame

| Oxfordshire

| OX9 3BH

WYVOLS COURT FARM HOLDINGS LIMITED (REGISTERED NUMBER: 15591541)

BALANCE SHEET

31 MARCH 2026

| 31.3.26 | 31.3.25 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 5,975,678 |  | 5,421,924 |  |

CURRENT ASSETS

Debtors | 5 | 243,586 |  | 500 |  |

Cash at bank | 24,978 |  | 21,284 |  |

268,564 |  | 21,784 |  |

CREDITORS

Amounts falling due within one year | 6 | 3,650,808 |  | 3,650,274 |  |

NET CURRENT LIABILITIES | (3,382,244 | ) | (3,628,490 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,593,434 |  | 1,793,434 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 800,000 |  | - |  |

NET ASSETS | 1,793,434 |  | 1,793,434 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Share premium | 1,793,334 |  | 1,793,334 |  |

SHAREHOLDERS' FUNDS | 1,793,434 |  | 1,793,434 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

WYVOLS COURT FARM HOLDINGS LIMITED (REGISTERED NUMBER: 15591541)

BALANCE SHEET - continued

31 MARCH 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

R R Waterer - Director

WYVOLS COURT FARM HOLDINGS LIMITED (REGISTERED NUMBER: 15591541)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Wyvols Court Farm Holdings 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| 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 NIL (2025 - NIL).

WYVOLS COURT FARM HOLDINGS LIMITED (REGISTERED NUMBER: 15591541)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2025 | 5,421,924 |  |

| Additions | 553,754 |  |

| At 31 March 2026 | 5,975,678 |  |

| NET BOOK VALUE

| At 31 March 2026 | 5,975,678 |  |

| At 31 March 2025 | 5,421,924 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

| as restated |

£ | £ |

| Amounts owed by group undertakings | 243,586 |  | 500 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

| as restated |

£ | £ |

| Other creditors | 3,650,808 |  | 3,650,274 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.26 |  | 31.3.25

| as restated |

£ | £ |

| Bank loans | 800,000 |  | - |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: |  | as restated |

£ | £ |

| 100 | ordinary shares | 1 | 100 |  | 100 |  |

9. | RELATED PARTY DISCLOSURES

| R R Waterer, sole shareholder of Wyvols Court Farm Holdings Limited was owed £3,650,808 by the company at the year end (2025: £3,650,274). This loan is interest free and repayable on demand.