Company No: 06078132 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	73,199		60,337
		73,199		60,337
Current assets
Stocks		122,551		84,993
Debtors	4	161,636		125,160
Cash at bank and in hand		53,881		19,247
		338,068		229,400
Creditors: amounts falling due within one year	5	( 152,488)		( 100,601)
Net current assets		185,580		128,799
Total assets less current liabilities		258,779		189,136
Provision for liabilities		( 13,885)		( 13,885)
Net assets		244,894		175,251
Capital and reserves
Called-up share capital		100		100
Profit and loss account		244,794		175,151
Total shareholders' funds		244,894		175,251

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Bookham Harrison Farms Limited (registered number: 06078132) were approved and authorised for issue by the Board of Directors on 03 June 2026. They were signed on its behalf by:

Mr T D Harrison Director

Mr R P Bookham 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 year, unless otherwise stated.

General information and basis of accounting

Bookham Harrison Farms Limited is a private limited company, limited by shares, incorporated in England and Wales with registered number 06078132. The address of the registered office is Kiln House, The Brickworks, Lynwick Street, Rudgwick, Horsham, West Sussex, RH12 3DH.

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

Turnover

Turnover comprises revenue recognised by the company in respect of dairy products sold to customers, and food stall sales during the year net of discounts, VAT and other sales related taxes.

Taxation

Current tax
The tax expense represents the sum of the tax currently payable and any deferred tax.

The current tax charge is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the statement of income and retained earnings because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 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 where transactions or events that result in an obligation to
pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date.

Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Deferred tax assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset realised. Deferred tax is charged or credited to the statement of income and retained earnings.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery	10 - 25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance
	10 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Stocks

Stock is 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.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Hire purchase

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	7		7

3. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 January 2025	153,771		24,392		1,014		179,177
Additions	36,545		0		0		36,545
At 31 December 2025	190,316		24,392		1,014		215,722
Accumulated depreciation
At 01 January 2025	107,582		10,672		586		118,840
Charge for the financial year	20,146		3,430		107		23,683
At 31 December 2025	127,728		14,102		693		142,523
Net book value
At 31 December 2025	62,588		10,290		321		73,199
At 31 December 2024	46,189		13,720		428		60,337

4. Debtors

	2025		2024
	£		£
Trade debtors	150,865		117,916
Prepayments	1,104		132
VAT recoverable	9,667		6,506
Other debtors	0		606
	161,636		125,160

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	120,879		60,631
Accruals	4,600		4,600
Corporation tax	26,811		25,172
Other creditors	198		10,198
	152,488		100,601

6. Related party transactions

Included within other creditors is a directors' loan account of £99 (2024: £99). The loan is interest free with no fixed repayment date.

Included within other debtors is £Nil (2024: £606) due from a director.

Dividends of £24,000 (2024: £124,000) were paid to some of the directors.

At the year end the company owed £Nil (2024: £10,000) to MC Shops Limited, a company with common ownership to Bookham Harrison Farms Limited.