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Company No: 05521174 (England and Wales)

# MELANIE JENKINS FARMING LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

MELANIE JENKINS FARMING LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

MELANIE JENKINS FARMING LIMITED

## BALANCE SHEET

As at 30 September 2025
MELANIE JENKINS FARMING LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,500,345 |  | 3,324,705
Investment property | 4 | 3,140,000 |  | 3,140,000
|  | 6,640,345 |  | 6,464,705
Current assets |  |  |  |
Debtors | 5 | 550,146 |  | 623,198
Cash at bank and in hand |  | 13,961 |  | 21,925
|  | 564,107 |  | 645,123
Creditors: amounts falling due within one year | 6 | ( 126,754) |  | ( 122,135)
Net current assets |  | 437,353 |  | 522,988
Total assets less current liabilities |  | 7,077,698 |  | 6,987,693
Provision for liabilities |  | ( 865,833) |  | ( 866,258)
Net assets |  | 6,211,865 |  | 6,121,435
Capital and reserves |  |  |  |
Called-up share capital |  | 244,180 |  | 244,180
Revaluation reserve |  | 4,430,847 |  | 4,430,847
Profit and loss account |  | 1,536,838 |  | 1,446,408
Total shareholder's funds |  | 6,211,865 |  | 6,121,435

For the financial 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.

Directors' 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 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 Profit and Loss Account has not been delivered.

The financial statements of Melanie Jenkins Farming Limited (registered number: 05521174) were approved and authorised for issue by the Board of Directors on 18 June 2026. They were signed on its behalf by:

T M Olliff-Lee Director |

MELANIE JENKINS FARMING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
MELANIE JENKINS FARMING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 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

Melanie Jenkins Farming Limited is a private company, limited by shares, incorporated in England and Wales with the registration number 05521174. The address of the Company's registered office is Basing Park, Privett, Alton, Hampshire, GU34 3NS, 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 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Melanie Jenkins Farming Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Turnover

Turnover comprises revenue recognised by the company in respect of agricultural produce sold during the year and related agricultural subsidies receivable relating to the year.

##### Taxation

Current tax
The current tax charge is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income and 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 temporary differences can be utilised.
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 profit and loss account.

##### 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 straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Vehicles | 5 years straight line

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.
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.

##### Investment property

Investment property is carried at fair value. No depreciation is provided. Changes in fair value are recognised in the Profit and loss account and subsequently transferred from the Profit and loss account to the Revaluation reserve in the Statement of changes in equity.

##### Stocks

Stock is valued at the lower of cost and net realisable value.

##### 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 are 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.

##### Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Tangible assets

| Land and buildings |  | Vehicles |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2024 | 3,323,005 |  | 47,890 |  | 3,370,895
Additions | 177,340 |  | 0 |  | 177,340
At 30 September 2025 | 3,500,345 |  | 47,890 |  | 3,548,235
Accumulated depreciation |  |  |  |  |
At 01 October 2024 | 0 |  | 46,190 |  | 46,190
Charge for the financial year | 0 |  | 1,700 |  | 1,700
At 30 September 2025 | 0 |  | 47,890 |  | 47,890
Net book value |  |  |  |  |
At 30 September 2025 | 3,500,345 |  | 0 |  | 3,500,345
At 30 September 2024 | 3,323,005 |  | 1,700 |  | 3,324,705

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 October 2024 | 3,140,000
As at 30 September 2025 | 3,140,000

Freehold investment properties were revalued by the directors on an open market value for existing use basis as at 30 September 2023. The directors have considered the investment property as at 30 September 2025 and there has been no material movement in the value during the year.

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 131,483 |  | 123,471
Other debtors | 418,663 |  | 499,727
| 550,146 |  | 623,198

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 12,010 |  | 67,285
Accruals | 40,800 |  | 17,530
Corporation tax | 30,889 |  | 25,385
Other creditors | 43,055 |  | 11,935
| 126,754 |  | 122,135

#### 7. Ultimate controlling party

The company is a wholly owned subsidiary undertaking of Melanie Farming Holdings Limited.
Melanie Farming Holdings Limited is a private limited company, limited by shares, incorporated in England and Wales with registration number 05521555. The address of the registered office is Basing Park, Privett, Alton, Hampshire, GU34 3NS.
The ultimate controlling party are the trustees of The Ashmarden Settlement 1997 by virtue of them being the ultimate controlling party of Melanie Farming Holdings Limited.
The parent company, Melanie Farming Holdings Limited, does not prepare group accounts.