Company registration number: 07366085
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
Pure Pastures Limited
Pages for filing with the Registrar
Company registration number: 07366085
Pure Pastures Limited
Balance sheet
as at 30 September 2025
30 Sep 25 30 Sep 24
Note £ £ £ £
Fixed assets
Tangible assets 4 991,649 971,697
991,649 971,697
Current assets
Stocks 37,500 40,000
Debtors 5 502,539 575,338
Cash at bank and in hand 4,010 9
544,049 615,347
Creditors: amounts falling due within one
year 		6 (1,022,675) (968,563)
Net current liabilities (478,626) (353,216)
Total assets less current liabilities 513,023 618,481
Creditors: Amounts falling due after more
than one year 		7 (47,975) (160,352)
NET ASSETS 465,048 458,129
Capital and reserves
Called up share capital 1 1
Profit and loss account 465,047 458,128
TOTAL EQUITY 465,048 458,129
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 07366085
Pure Pastures Limited
Balance sheet - continued
as at 30 September 2025
The 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Kinderman, Director
10 June 2026
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Pure Pastures Limited
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
Pure Pastures Limited is a private company registered in England and Wales. Its registered number is 07366085. The company is limited by shares. Its registered office is Mount Pleasant Farmhouse, Manningford Bruce, Pewsey, Wiltshire, SN9 6JQ.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Long leasehold property - 8% straight line
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Mesken baler and extractor - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Pure Pastures Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 9 (2024 - 9).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 October 2024 888,065 1,364,844 2,252,909
Additions - 165,101 165,101
At 30 September 2025 888,065 1,529,945 2,418,010
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Pure Pastures Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
4 Tangible fixed assets - continued
Depreciation
At 1 October 2024 411,230 869,982 1,281,212
Charge for year 69,658 75,491 145,149
At 30 September 2025 480,888 945,473 1,426,361
Net book value
At 30 September 2025 407,177 584,472 991,649
At 30 September 2024 476,835 494,862 971,697
5 Debtors
30 Sep 25 30 Sep 24
£ £
Trade debtors 406,546 343,873
Taxation 47,158 37,871
Other debtors 17,240 3,584
Prepayments and accrued income 31,595 190,010
502,539 575,338
6 Creditors: amounts falling due within one year
30 Sep 25 30 Sep 24
£ £
Bank loans and overdrafts 30,760 32,969
Hire purchase and finance leases 51,087 83,653
Trade creditors 324,042 331,121
Amounts owed to directors - 126
Other creditors 508,157 407,178
Taxation 66,980 70,422
Social security and other tax 32,370 33,815
Accruals and deferred income 9,279 9,279
1,022,675 968,563
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Pure Pastures Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
7 Creditors: amounts falling due after more than one year
30 Sep 25 30 Sep 24
£ £
Bank loans - 7,416
Hire purchase and finance leases 22,975 74,063
Other creditors 25,000 78,873
47,975 160,352
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