REGISTERED NUMBER: 06470323 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

WYVOLS COURT FARM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R R Waterer

Mrs C J Waterer

REGISTERED OFFICE:

Wyvols Court Farm

Basingstoke Road

Swallowfield

Reading

Berkshire

RG7 1WY

REGISTERED NUMBER:

06470323 (England and Wales)

ACCOUNTANTS:

Martin and Company

Two Brewers House

50 North Street

Thame

Oxfordshire

OX9 3BH

FIXED ASSETS

Tangible assets

4

1,257,433

1,300,937

Investment property

5

2,880,000

2,880,000

4,137,433

4,180,937

CURRENT ASSETS

Stocks

4,000

3,000

Debtors

6

166,163

103,719

Cash at bank

5,804

58,742

175,967

165,461

CREDITORS

Amounts falling due within one year

7

127,157

205,923

NET CURRENT ASSETS/(LIABILITIES)

48,810

(40,462

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,186,243

4,140,475

PROVISIONS FOR LIABILITIES

476,544

476,544

NET ASSETS

3,709,699

3,663,931

CAPITAL AND RESERVES

Called up share capital

8

8,961

8,961

Share premium

1,492,782

1,492,782

Revaluation reserve

9

1,552,598

1,552,598

Capital redemption reserve

721

721

Retained earnings

654,637

608,869

SHAREHOLDERS' FUNDS

3,709,699

3,663,931

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.

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 26 May 2026 and were signed on its behalf by:

R R Waterer - Director

1.	STATUTORY INFORMATION

Wyvols Court 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 as modified by the revaluation of certain assets.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Entitlements have been fully amortised in the current year.

Tangible fixed assets

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

Freehold property

-

4% on cost

Improvements to property

-

5% on cost

Plant and machinery

-

25% on cost

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

Motor

property

property

machinery

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

1,123,072

87,488

193,727

23,490

1,427,777

Additions

-

-

11,033

-

11,033

Disposals

-

(6,033

)

-

-

(6,033

)

At 31 March 2026

1,123,072

81,455

204,760

23,490

1,432,777

DEPRECIATION

At 1 April 2025

-

25,038

95,929

5,873

126,840

Charge for year

-

4,053

38,578

5,873

48,504

At 31 March 2026

-

29,091

134,507

11,746

175,344

NET BOOK VALUE

At 31 March 2026

1,123,072

52,364

70,253

11,744

1,257,433

At 31 March 2025

1,123,072

62,450

97,798

17,617

1,300,937

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

2,880,000

NET BOOK VALUE

At 31 March 2026

2,880,000

At 31 March 2025

2,880,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2019

983,142

Valuation in 2024

1,046,000

Cost

850,858

2,880,000

If the investment properties had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

850,858

850,858

Investment property was valued on an open market value basis on 11 December 2023 by Savills .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

6,921

6,427

Other debtors

159,242

97,292

166,163

103,719

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

27,590

6,640

Amounts owed to group undertakings

63,585

500

Taxation and social security

30,682

45,881

Other creditors

5,300

152,902

127,157

205,923

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

8,961

Ordinary shares

1

8,961

8,961

9.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

1,552,598