Registration number: 00675802

Henley Down Farm Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Henley Down Farm Limited

Company Information

Directors

R J Bowman J K B Bowman

Registered office

39 High Street Battle East Sussex England TN33 0EE

Accountants

Manningtons Victoria House The Moor Hawkhurst Kent TN18 4NR

Henley Down Farm Limited

(Registration number: 00675802)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	723,738	735,250
Current assets
Stocks	5	1,200	1,200
Debtors	6	502	62
Other financial assets		31	31
Cash at bank and in hand		6,125	3,568
		7,858	4,861
Creditors: Amounts falling due within one year	7	(90,960)	(158,447)
Net current liabilities		(83,102)	(153,586)
Total assets less current liabilities		640,636	581,664
Creditors: Amounts falling due after more than one year	7	(226,133)	(170,971)
Net assets		414,503	410,693
Capital and reserves
Called up share capital		500	500
Revaluation reserve		295,740	295,740
Retained earnings		118,263	114,453
Shareholders' funds		414,503	410,693

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 May 2026 and signed on its behalf by:
 

......................................... R J Bowman Director

Henley Down Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
39 High Street
Battle
East Sussex
TN33 0EE
England

The principal place of business is:
The Corn Store
Glottenham Farm
Robertsbridge
East Sussex
TN32 5EB

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Henley Down Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Going concern

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	At varying rates on cost
Plant and machinery	10% reducing balance basis
Fixtures, fittings and equipment	10% reducing balance basis
Campsite tents and equipment	10% reducing balance
Motor vehicles	25% reducing balance basis
Computer equipment	33% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Henley Down Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the ease term.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Henley Down Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Campsite tents & equipment  £	Plant and machinery tangible assets £	Total £
Cost or valuation
At 1 December 2024	789,281	21,130	25,755	173,438	65,415	1,075,019
Additions	-	3,482	-	5,145	386	9,013
At 30 November 2025	789,281	24,612	25,755	178,583	65,801	1,084,032
Depreciation
At 1 December 2024	170,228	8,032	25,631	72,187	63,691	339,769
Charge for the year	8,308	1,809	32	10,183	193	20,525
At 30 November 2025	178,536	9,841	25,663	82,370	63,884	360,294
Carrying amount
At 30 November 2025	610,745	14,771	92	96,213	1,917	723,738
At 30 November 2024	619,053	13,098	124	101,251	1,724	735,250

5

Stocks

	2025 £	2024 £
Other inventories	1,200	1,200

6

Debtors

	2025 £	2024 £
Prepayments	402	62
Other debtors	100	-
	502	62

Henley Down Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts	9	24,725	26,493
Trade creditors		646	1,673
Accruals and deferred income		5,351	4,779
Other creditors		52,348	53,121
Director loan account		7,890	72,381
		90,960	158,447

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	226,133	170,971

Henley Down Farm Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8	Related party transactions

Summary of transactions with other related parties

Michael Lawrence Bowman - Shareholder (former director)
Robert Joshua Bowman - Director
The directors have lent the company various amounts.

At the balance sheet date the amounts due to each of the directors were:

Michael Lawrence Bowman - £95,874 (2024 - £95,874)
Robert Joshua Bowman - £7,890 (2024 - £8,790)

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	130,259	138,688
Other borrowings	95,874	32,283
	226,133	170,971

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	8,342	7,470
Bank overdrafts	16,383	19,023
	24,725	26,493

Included within non-current loans and borrowings and current loans and borrowings are £138,601 of mortgage obligations, on which security has been given by the company.