Company Registration No. 08542475 (England and Wales)
Moo Moo Organic Dairy Farm Limited
Unaudited financial statements
for the year ended 30 September 2025
Pages for filing with the registrar
Moo Moo Organic Dairy Farm Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 10
Moo Moo Organic Dairy Farm Limited
Statement of financial position
As at 30 September 2025
1
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,117,901
1,926,932
Biological assets
4
326,475
322,175
Investments
5
135,219
135,219
2,579,595
2,384,326
Current assets
Biological assets
4
140,702
145,588
Stocks
187,299
217,759
Debtors
7
876,131
803,146
Cash at bank and in hand
244,344
197,737
1,448,476
1,364,230
Creditors: amounts falling due within one year
8
(4,787,308)
(4,545,696)
Net current liabilities
(3,338,832)
(3,181,466)
Net liabilities
(759,237)
(797,140)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(759,337)
(797,240)
Total equity
(759,237)
(797,140)

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Moo Moo Organic Dairy Farm Limited
Statement of financial position (continued)
As at 30 September 2025
2
The financial statements were approved and signed by the director and authorised for issue on 19 June 2026.
Anna Sosnowska
Director
Company Registration No. 08542475
Moo Moo Organic Dairy Farm Limited
Notes to the financial statements
For the year ended 30 September 2025
3
1
Accounting policies
Company information

Moo Moo Organic Dairy Farm Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, United Kingdom, EC4V 4BE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The company has sufficient access to financial support from its shareholders to assist it in meeting its day to day working capital requirements. The director of the company has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Plant and machinery
20% straight line
Motor vehicles
20% straight line
Moo Moo Organic Dairy Farm Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies (continued)
4

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.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to net realisable value.

Moo Moo Organic Dairy Farm Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies (continued)
5
1.8
Biological assets
Livestock are recognised as biological assets and are accounted for using the cost model.
Youngstock, being immature cattle reared for entry into the breeding herd, are included within current assets and valued at cost of production. Cost includes feed, bedding, veterinary, breeding, labour, utilities and an appropriate share of overheads. Youngstock are not depreciated.
Production cattle, being animals held for breeding purposes, are included within tangible fixed assets. On entry into the breeding herd, animals are transferred from youngstock at cost. Production cattle are stated at cost less accumulated depreciation and impairment.
Depreciation is charged on production cattle on a straight line basis over six years, commencing when the animals reach productive use. No residual value is assumed.
Livestock are reviewed for impairment where indicators exist.
1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Moo Moo Organic Dairy Farm Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies (continued)
6
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Revenue recognition - Basic Payment Scheme

In any scheme year, the right to the Basic Payment Scheme payment is recognised when there is reasonable assurance that the entity will comply with the entitlement conditions and the Basic Payment Scheme payment will be received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
27
29
Moo Moo Organic Dairy Farm Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
7
3
Tangible fixed assets
Land and buildings
Plant and machinery
Total
£
£
£
Cost
At 1 October 2024
1,691,807
1,341,552
3,033,359
Additions
143,705
260,725
404,430
Disposals
-
0
(87,185)
(87,185)
At 30 September 2025
1,835,512
1,515,092
3,350,604
Depreciation and impairment
At 1 October 2024
101,496
1,004,931
1,106,427
Depreciation charged in the year
34,751
130,285
165,036
Eliminated in respect of disposals
-
0
(38,760)
(38,760)
At 30 September 2025
136,247
1,096,456
1,232,703
Carrying amount
At 30 September 2025
1,699,265
418,636
2,117,901
At 30 September 2024
1,590,311
336,621
1,926,932
Moo Moo Organic Dairy Farm Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
8
4
Biological Assets
Herd
£
Cost
At 1 October 2024
397,100
Additions
100,100
Disposals
(94,600)
At 30 September 2025
402,600
Amortisation
At 1 October 2024
74,925
Disposals in the year
(22,950)
Charge for the year
24,150
At 30 September 2025
76,125
Net book value
At 30 September 2025
326,475
At 30 September 2024
322,175
Youngstock cattle
£
Youngstock cattle
140,702
140,702

Biological assets are held as both current and non-current assets.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
100
Other investments other than loans
135,119
135,119
135,219
135,219
6
Financial instruments
2025
2024
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
135,119
135,119
Moo Moo Organic Dairy Farm Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
9
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
60,837
98,743
Other debtors
790,988
681,831
Prepayments and accrued income
24,306
22,572
876,131
803,146
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
238,204
275,924
Amounts owed to group undertakings
17,702
17,702
Other creditors
4,477,900
4,161,421
Accruals and deferred income
53,502
90,649
4,787,308
4,545,696
9
Related party transactions

The company has not disclosed transactions entered into between wholly owned group companies within the wholly owned group of which Moo Moo Organic Dairy Farm Limited is the parent company in line with FRS 102 Section 1A, paragraph 1AC.35.

During the year the D irector advanced to the company a total of £1,310,000 (20 24: £1,380,000). The Di rector was repaid a total of £993,521 (20 24: £1,205,703). At the year end the company owed the D irector a total of £4,477,900 (20 24: £4,161,421).

All the balances are repayable on demand and are not subject to interest charges. There has been no security provided on these loans.

10
Parent company

The ultimate controlling party is Anna Sosnowska, the director, by virtue of being the sole director.

Moo Moo Organic Dairy Farm Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
10
11
Prior period adjustment
Reconciliation of changes in equity
1 October
30 September
2023
2024
£
£
Adjustments to prior year
Revalue stock to biological assets
-
(13,437)
Equity as previously reported
(661,994)
(783,703)
Equity as adjusted
(661,994)
(797,140)
Analysis of the effect upon equity
Profit and loss reserves
-
(13,437)
Reconciliation of changes in loss for the previous financial period
2024
£
Adjustments to prior year
Revalue stock to biological assets
(13,437)
Loss as previously reported
(121,709)
Loss as adjusted
(135,146)
Notes to reconciliation

During the year biological assets have been correctly represented as biological asset rather than stock in accordance with FRS102 Section 34 – Specialised Activities.

In the prior year, these assets were included within stock and measured in accordance with stock accounting requirements. This represented a misapplication of FRS 102. The prior year financial statements have therefore been restated to correct this.

The prior year comparative figures have been adjusted to:

- reclassify the relevant balances from inventories to biological assets; and

- measure the biological assets at their correct carrying value at the prior year‑end, being depreciated cost in accordance with FRS 102 Section 34.

The correction has resulted in an adjustment to opening retained earnings, reflecting the difference between the previously recognised inventory balance and the correctly measured carrying value of the biological assets at the prior year reporting date.

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