R.W. Kidner (Farms) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00734268

R.W. Kidner (Farms) Limited

Unaudited financial statements

30 September 2025

R.W. Kidner (Farms) Limited

Statement of financial position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5	1,443,964	1,527,160
Investments	6	395,020	395,020
		-----------	-----------
		1,838,984	1,922,180

Current assets

Stocks		608,757	702,727
Debtors	7	848,897	736,824
Cash at bank and in hand		502,797	444,576
		-----------	-----------
		1,960,451	1,884,127

Creditors: Amounts falling due within one year	8	653,043		770,621
		-----------		-----------
Net current assets			1,307,408		1,113,506
			-----------		-----------
Total assets less current liabilities			3,146,392		3,035,686

Creditors: Amounts falling due after more than one year	9		–		114,286

Provisions	96,226	104,854
	-----------	-----------
Net assets	3,050,166	2,816,546
	-----------	-----------

Capital and reserves

Called up share capital	100	100
Profit and loss account	3,050,066	2,816,446
	-----------	-----------
Shareholders funds	3,050,166	2,816,546
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

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

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

R.W. Kidner (Farms) Limited

Statement of financial position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

L M Kidner	T W Kidner
Director	Director

Company registration number: 00734268

R.W. Kidner (Farms) Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is West Green Farm, Shotesham Road, Poringland, Norwich, Norfolk, NR14 7LP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Operating leases

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2 - 10% straight line per annum
Plant and machinery	-	25% reducing balance per annum

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

4. Employee numbers

The average number of employees during the year was 35 (2024: 24 ).

5. Tangible assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost
At 1 October 2024	3,220,082	2,066,124	5,286,206
Additions	32,572	20,910	53,482
	-----------	-----------	-----------
At 30 September 2025	3,252,654	2,087,034	5,339,688
	-----------	-----------	-----------
Depreciation
At 1 October 2024	2,076,164	1,682,882	3,759,046
Charge for the year	89,593	47,085	136,678
	-----------	-----------	-----------
At 30 September 2025	2,165,757	1,729,967	3,895,724
	-----------	-----------	-----------
Carrying amount
At 30 September 2025	1,086,897	357,067	1,443,964
	-----------	-----------	-----------
At 30 September 2024	1,143,918	383,242	1,527,160
	-----------	-----------	-----------

6. Investments

	Unlisted investments
	£
Cost
At 1 October 2024 and 30 September 2025	395,020
	---------
Impairment
At 1 October 2024 and 30 September 2025	–
	---------

Carrying amount
At 30 September 2025	395,020
	---------
At 30 September 2024	395,020
	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	822,043	684,868
Other debtors	26,854	51,956
	---------	---------
	848,897	736,824
	---------	---------

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Bank loan	108,167	118,000
Trade creditors	388,338	521,926
Social security and other taxes	130,395	99,371
West Green Farm LLP	1,765	113
Other creditors	24,378	31,211
	---------	---------
	653,043	770,621
	---------	---------

9. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£
Bank loan	–	108,167
Other creditors	–	6,119
	----	---------
	–	114,286
	----	---------

The bank loan is secured by way of a debenture including fixed and floating charges over the assets of the company.

10. Directors' advances, credits and guarantees

Included within debtors is an amount due from T W Kidner ,Mr J R Kidner and Mrs L M Kidner of £173 (2024 - amount due from T W Kidner,Mr J R Kidner and Mrs L M Kidner of £2,942). The maximum overdrawn balance during the year was £2,942.