Charlesfield Farms Limited

Charlesfield Farms Limited
Director's Report
For the year ended 31 December 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 December 2025.

Director

The director who served the company throughout the year was as follows:

Trevor Howard JACKSON

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

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Trevor Howard JACKSON
Director

Date approved: 04 June 2026

Charlesfield Farms Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. NS24 Ltd 31 December 2025 NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ 04 June 2026 3

Charlesfield Farms Limited
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
NS24 Ltd
31 December 2025

NS24 Ltd
8A Tweed Mills
Dunsdale Road
Selkirk
TD7 5DZ
04 June 2026

Charlesfield Farms Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	181,576	174,183
Investments	4	1	1
		181,577	174,184
Current assets
Stocks	5	20,300	20,550
Debtors	6	555,413	525,692
Cash at bank and in hand		9,708	3,713
		585,421	549,955
Creditors: amount falling due within one year	7	(255,348)	(153,720)
Net current assets		330,073	396,235

Total assets less current liabilities		511,650	570,419
Creditors: amount falling due after more than one year	8	(251,344)	(338,241)
Net assets		260,306	232,178

Capital and reserves
Called up share capital		50	50
Revaluation Reserves	9	106,347	106,347
Profit and loss account		153,909	125,781
Shareholders' funds		260,306	232,178

For the year ended 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 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 financial statements were approved by the director on 04 June 2026 and were signed by:

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Trevor Howard JACKSON
Director

Charlesfield Farms Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Charlesfield Farms Limited is a private company, limited by shares, registered in Scotland, registration number SC043140, registration address Charlesfield Farm , St Boswells, Melrose, TD6 0HH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

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	25%
Plant and machinery etc	15%

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 2).

Tangible fixed assets

Cost or valuation	Land and buildings	Plant and machinery etc	Total
	£	£	£
At 01 January 2025	170,000	9,530	179,530
Additions	-	3,604	3,604
Disposals	-	-	-
Revaluations	5,000	-	5,000
At 31 December 2025	175,000	13,134	188,134
Depreciation
At 01 January 2025	-	5,347	5,347
Charge for year	-	1,211	1,211
On disposals	-	-	-
At 31 December 2025	-	6,558	6,558
Net book values
Closing balance as at 31 December 2025	175,000	6,576	181,576
Opening balance as at 01 January 2025	170,000	4,183	174,183

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 January 2025	1	1
Additions	-	-
Disposals	-	-
At 31 December 2025	1	1

Stocks

	2025 £		2024 £
Closing Stock.	20,300		20,550
	20,300		20,550

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	21,432	8,068
Prepayments	1,508	1,047
Other Debtors	184,473	168,577
	207,413	177,692

Debtors: amounts falling due after one year

	2025 £		2024 £
Other Debtors	348,000		348,000
	348,000		348,000

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	39,979	8,503
Bank Loans & Overdrafts	54,143	5,294
Corporation Tax	13,011	7,700
PAYE & Other Taxes	2,467	614
Deferred Tax - CL	32,837	31,587
Accrued Expenses	2,566	2,518
Other Creditors	94,189	76,687
VAT	16,156	20,817
	255,348	153,720

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	231,527	316,207
Other Creditors	19,817	22,034
	251,344	338,241

Revaluation Reserves

	2025 £		2024 £
Revaluation Reserve b/fwd	106,347		106,347
	106,347		106,347

Registered Number: SC043140
Scotland
CHARLESFIELD FARMS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025