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Registered number: 00469791
Tom Parker Farms
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Tom Parker Farms
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—8

Page 1
Tom Parker Farms
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: 00469791

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,137,729 |  | 1,215,107
Investments | 6 |  | 25,275 |  | 25,275
|  |  | 1,163,004 |  | 1,240,382
CURRENT ASSETS
Stocks |  | 183,282 |  | 116,914 |
Debtors |  | 253,387 |  | 155,076 |
Cash at bank and in hand |  | 235,910 |  | 512,966 |
|  | 672,579 |  | 784,956 |
Creditors: Amounts Falling Due Within One Year |  | (133,259 ) |  | (125,196 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 539,320 |  | 659,760
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,702,324 |  | 1,900,142
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (7,872 )
NET ASSETS |  |  | 1,702,324 |  | 1,892,270
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 1,692,324 |  | 1,882,270
SHAREHOLDERS' FUNDS |  |  | 1,702,324 |  | 1,892,270

Page 1
Page 2
Tom Parker Farms
Abridged Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

T R Parker Director
5 June 2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Tom Parker Farms
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Tom Parker Farms is a private unlimited company, incorporated in England & Wales, registered number 00469791 . The registered office is Broom Farm, Hambledon Lane, Soberton, Southampton, Hampshire, SO32 3PZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the
Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts i n these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
The financial statements relate to Tom Parker Farms as an individual entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
The SPA Entitlement was acquired in 2015 and is being written off over 5 years on a straight line basis.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over
their useful lives on the following bases:
SPA entitlement 5 years on a straight line basis
Page 3
Page 4
Tom Parker Farms
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% straight line, land not depreciated
Leasehold | 2% and 10% straight line
Plant & Machinery | 25%, 20% and 15% on reducing balance
Motor Vehicles | 25% on reducing balance & 3 years straight line

Agricultural tenancy - 2% on cost
Tenants improvements - 10% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
...CONTINUED
Page 4
Page 5
Tom Parker Farms
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Financial Instruments - continued
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from f ellow group companies and preference shares that are classified as debt, are i nitially recognised at transaction price unless the
arrangement constitutes a f inancing transaction, where the debt instrument is measured at the present value of t he future payment s discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective i nterest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired i n the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 5
Page 6
Tom Parker Farms
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 1,000
Disposals | (1,000 )
As at 30 September 2025 | -
Amortisation
As at 1 October 2024 | 1,000
Disposals | (1,000 )
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

Page 6
Page 7
Tom Parker Farms
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 2,201,125
Additions | 132,235
Disposals | (159,797 )
As at 30 September 2025 | 2,173,563
Depreciation
As at 1 October 2024 | 986,018
Provided during the period | 107,384
Disposals | (57,568 )
As at 30 September 2025 | 1,035,834
Net Book Value
As at 30 September 2025 | 1,137,729
As at 1 October 2024 | 1,215,107

6. Investments

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 34,275
As at 30 September 2025 | 34,275
Provision
As at 1 October 2024 | 9,000
As at 30 September 2025 | 9,000
Net Book Value
As at 30 September 2025 | 25,275
As at 1 October 2024 | 25,275

7. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 3,591

Page 7
Page 8
Tom Parker Farms
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 3,591

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

Page 8