BERKSHIRE FARRIERS LTD.

BERKSHIRE FARRIERS LTD.
Contents Page
For the year ended 31 October 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

BERKSHIRE FARRIERS LTD.
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	268,614	315,433
		268,614	315,433
Current assets
Debtors		8,559	5,384
Cash at bank and in hand		74,857	61,789
		83,416	67,173
Creditors: amount falling due within one year		(100,374)	(119,724)
Net current assets		(16,958)	(52,551)

Total assets less current liabilities		251,656	262,882
Creditors: amount falling due after more than one year		0	(36,466)
Accruals and deferred income		(1)	(1)
Provisions for liabilities		(34,800)	(31,500)
Net assets		216,855	194,915

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		216,755	194,815
Shareholders' funds		216,855	194,915

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 22 May 2026 and were signed by:

-------------------------------
Luke Silcock
Director

1

BERKSHIRE FARRIERS LTD.
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

BERKSHIRE FARRIERS LTD. is a private company, limited by shares, registered in England and Wales, registration number 05214138, registration address Overdale Equestrian Centre, Overdale House, Nether Westcote, Chipping Norton, Oxfordshire, OX7 6SD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	10% Straight Line
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
At 01 November 2024	204,329	133,340	128,854	3,023	469,546
Additions	-	241	70,000	-	70,241
Disposals	-	(65,534)	(64,000)	-	(129,534)
At 31 October 2025	204,329	68,047	134,854	3,023	410,253
Depreciation
At 01 November 2024	54,648	53,252	44,213	1,999	154,112
Charge for year	20,433	11,192	13,618	256	45,499
On disposals	-	(29,972)	(28,000)	-	(57,972)
At 31 October 2025	75,081	34,472	29,831	2,255	141,639
Net book values
Closing balance as at 31 October 2025	129,248	33,575	105,023	768	268,614
Opening balance as at 01 November 2024	149,680	80,088	84,641	1,024	315,433

The net book value of Land and Buildings includes £ 25,370 (2024 £25,370) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 05214138
England and Wales
BERKSHIRE FARRIERS LTD.

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025