Company No: 12999988 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Tangible assets	3	40,538		31,165
		40,538		31,165
Current assets
Stocks	4	128,113		79,316
Debtors	5	5,683		10,559
Cash at bank and in hand		8,680		7,858
		142,476		97,733
Creditors: amounts falling due within one year	6	( 177,647)		( 171,928)
Net current liabilities		(35,171)		(74,195)
Total assets less current liabilities		5,367		(43,030)
Creditors: amounts falling due after more than one year	7	( 40,000)		0
Net liabilities		( 34,633)		( 43,030)
Capital and reserves
Called-up share capital	8	1		1
Profit and loss account		( 34,634 )		( 43,031 )
Total shareholder's deficit		( 34,633)		( 43,030)

For the financial year ending 31 December 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Matt Rogers Farming Limited (registered number: 12999988) were approved and authorised for issue by the Director on 26 May 2026. They were signed on its behalf by:

Mr M Rogers Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Matt Rogers Farming Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3RP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £34,633. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Year ended 31.12.2025		Period from 01.10.2023 to 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery		Total
	£		£
Cost
At 01 January 2025	39,092		39,092
Additions	17,599		17,599
At 31 December 2025	56,691		56,691
Accumulated depreciation
At 01 January 2025	7,927		7,927
Charge for the financial year	7,753		7,753
At 31 December 2025	16,153		16,153
Net book value
At 31 December 2025	40,538		40,538
At 31 December 2024	31,165		31,165

4. Stocks

	31.12.2025		31.12.2024
	£		£
Livestock	124,613		79,316
Other stock	3,500		0
	128,113		79,316

5. Debtors

	31.12.2025		31.12.2024
	£		£
Trade debtors	2,261		0
Other debtors	3,422		10,559
	5,683		10,559

6. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Bank loans	9,750		0
Trade creditors	18,856		5,376
Other taxation and social security	1,390		0
Other creditors	147,651		166,552
	177,647		171,928

7. Creditors: amounts falling due after more than one year

	31.12.2025		31.12.2024
	£		£
Bank loans	40,000		0

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	31.12.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1