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Registered number: 08006472 CHARLBURY HOUSE ESTATE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
CHARLBURY HOUSE ESTATE LIMITED COMPANY INFORMATION
Directors | J Bamford
| A Bamford
Registered number | 08006472
Registered office | North Bailey House
| 12 New Inn Hall Street
| Oxford
| England
| OX1 2RP
CHARLBURY HOUSE ESTATE LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 8
CHARLBURY HOUSE ESTATE LIMITED REGISTERED NUMBER: 08006472 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | Restated 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,260,996 |  | 1,038,512
|  |  | 1,260,996 |  | 1,038,512
Current assets |  |  |  |  |
Stocks | 5 | 1,007,188 |  | 604,896 |
Debtors: amounts falling due within one year | 6 | 83,372 |  | 125,547 |
Cash at bank and in hand | 7 | 49,251 |  | 224,516 |
|  | 1,139,811 |  | 954,959 |
Creditors: amounts falling due within one year | 8 | (4,359,328) |  | (3,055,905) |
Net current liabilities |  |  | (3,219,517) |  | (2,100,946)
Total assets less current liabilities |  |  | (1,958,521) |  | (1,062,434)
Creditors: amounts falling due after more than one year | 9 |  | (55,075) |  | (184,521)
Net liabilities |  |  | (2,013,596) |  | (1,246,955)
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 2 |  | 2
Profit and loss account |  |  | (2,013,598) |  | (1,246,957)
|  |  | (2,013,596) |  | (1,246,955)
Page 1
CHARLBURY HOUSE ESTATE LIMITED REGISTERED NUMBER: 08006472 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J Bamford
Director
Date: 24 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
CHARLBURY HOUSE ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Charlbury House Estate Limited is a private company, limited by shares, incorporated in England and Wales with registration number of 08006472. The registered office is North Bailey House, 12 New Inn Hall Street, Oxford, England, OX1 2RP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 principal accounting policies applied in the preparation of these accounts are set out below. These policies have been consistently applied to all years presented unless otherwise stated. Details of the transition to FRS102 Section 1A are disclosed in Note 14.
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foresseable future. The company expects support from its director shareholder, who has confirmed that they will provide such financial support as is necessary for the company to meet its liabilites as they fall due and continue in operation for a period of at least twelve months from the date of signing of these financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 2.4 | Leased assets: the company as lessee
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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
CHARLBURY HOUSE ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Road construction | - | Over a 10 year period
|  |  |  | Plant and machinery | - | Over a 5 year period
|  |  |  | Equipment & irrigation | - | Between 5 and 15 year period
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.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
CHARLBURY HOUSE ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
3. | Employees
| The average monthly number of employees, excluding directors, during the year was 0 (2024 - 0).
4. | Tangible fixed assets
|  | Road construction | Plant and machinery | Equipment and irrigation | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 - restated | - | 452,170 | 666,817 | 1,118,987
| Additions | 170,000 | 26,269 | 196,532 | 392,801
| At 31 March 2025 | 170,000 | 478,439 | 863,349 | 1,511,788
| Depreciation |  |  |  |
| At 1 April 2024 - restated | - | 51,532 | 28,943 | 80,475
| Charge for the year on owned assets | 10,583 | 93,339 | 66,395 | 170,317
| At 31 March 2025 | 10,583 | 144,871 | 95,338 | 250,792
| Net book value |  |  |  |
| At 31 March 2025 | 159,417 | 333,568 | 768,011 | 1,260,996
5. | Stocks
|  |  |  |  | 2025 | Restated 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 1,007,188 | 604,896
|  | 1,007,188 | 604,896
Page 5
CHARLBURY HOUSE ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | Restated 2024
|  |  |  |  | £ | £
| Other debtors | 83,372 | 125,547
|  | 83,372 | 125,547
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 49,251 | 224,516
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | Restated 2024
|  |  |  |  | £ | £
| Trade creditors | 375,480 | 62,679
| Amounts owed to group undertakings | - | 3,045
| Obligations under finance lease and hire purchase contracts | 64,723 | -
| Other creditors | 3,906,125 | 2,961,475
| Accruals and deferred income | 13,000 | 28,706
|  | 4,359,328 | 3,055,905
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 55,075 | 184,521
Page 6
CHARLBURY HOUSE ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 64,723 | -
| Between 1-5 years | 55,075 | 184,521
|  | 119,798 | 184,521
11. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 49,251 | 224,516
| Financial assets measured at fair value through profit or loss comprise of cash at bank and in hand.
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary shares of £1.00 each | 2 | 2
13. | Prior year adjustment
During the year, the directors identified that cetain expenditure incurred in the prior year had been incorrectly recognised within cost of sales. Expenditure of £280,591 related to fixtures and fittings and £199,998 related to stock. Accordingly, the comparative figures have been restated to reclassify these costs and depreciation where applicable recalculated there-on. The total impact of these adjustments has decreased the prior year loss and brought forward reserves by £567,039.
14. | Related party transactions
| Included within other creditors (Note 8) is an amount of £3,906,125 (2024 - £2,961,475) owed to the director. This loan is unsecured, interest free and repayable on demand.
Page 7
CHARLBURY HOUSE ESTATE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
15. | First time adoption of FRS 102 The policies applied under the entity's previous accounting framework are not materially different to FRS 102 and have not impacted on equity or profit or loss.
Page 8