REGISTERED NUMBER: 06561236 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

LAW FARMS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Lawrence

Mrs J Lawrence

REGISTERED OFFICE:

Butt's Farm

Malton Lane

Orwell

Hertfordshire

SG8 5QR

REGISTERED NUMBER:

06561236 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP

Chartered Accountants

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridgeshire

CB25 9AU

FIXED ASSETS

Tangible assets

4

92,626

90,861

CURRENT ASSETS

Stocks

2,522

4,818

Debtors

5

31,642

70,272

Cash at bank

4,792

2,231

38,956

77,321

CREDITORS

Amounts falling due within one year

6

199,529

222,340

NET CURRENT LIABILITIES

(160,573

)

(145,019

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(67,947

)

(54,158

)

CREDITORS

Amounts falling due after more than one year

7

22,167

26,833

NET LIABILITIES

(90,114

)

(80,991

)

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

33,400

33,400

Retained earnings

(123,614

)

(114,491

)

SHAREHOLDERS' FUNDS

(90,114

)

(80,991

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

P Lawrence - Director

1.	STATUTORY INFORMATION

Law Farms Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of crops plus support income, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 10% on cost

Stocks

Stocks of corn on hand are valued at selling price less 25%. Stocks of seed, fertilizer and spray, together with contracting charges, are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

165,302

Additions

2,534

At 30 September 2025

167,836

DEPRECIATION

At 1 October 2024

74,441

Charge for year

769

At 30 September 2025

75,210

NET BOOK VALUE

At 30 September 2025

92,626

At 30 September 2024

90,861

Plant and machinery introduced on incorporation in 2009 was revalued to the open market figure. The directors consider the current value requires no further adjustment.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

27,393

22,501

Other debtors

4,249

47,771

31,642

70,272

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

23,985

26,102

Trade creditors

17,694

20,848

Other creditors

157,850

175,390

199,529

222,340

Other creditors includes £152,407 owed to Law Storage LLP which is controlled by the directors.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

22,167

26,833

8.

RESERVES

Revaluation

reserve

£

At 1 October 2024

and 30 September 2025

33,400

9.	RELATED PARTY DISCLOSURES

10.	FINANCIAL SUPPORT

The directors of the company have agreed to support the company's trading activities and have undertaken not to seek repayments of the amounts due to them until all third party liabilities have been

settled in full.