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D & L J Wilson Farming Limited

Registered Number
11942483
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2026

D & L J Wilson Farming Limited
Company Information
for the period from 1 May 2025 to 31 January 2026

Directors | D Wilson
| L J Wilson

Registered Address | The Willows Eagle Road
| North Scarle
| Lincoln
| LN6 9EW

Registered Number | 11942483 (England and Wales)

D & L J Wilson Farming Limited
Balance Sheet as at
31 January 2026

| Notes | 31 Jan 2026 |  | 30 Apr 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 346,851 |  |  |  | 387,969
Investment property | 4 |  |  | 4,500,000 |  |  |  | 4,500,000
|  |  |  | 4,846,851 |  |  |  | 4,887,969
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 11,543 |  |  |  | 30,221 |  |
Cash at bank and on hand |  | 142,743 |  |  |  | 159,618 |  |
|  | 154,286 |  |  |  | 189,839 |  |
Creditors amounts falling due within one year | 6 | (340,834) |  |  |  | (268,870) |  |
Net current assets (liabilities) |  |  |  | (186,548) |  |  |  | (79,031)
Total assets less current liabilities |  |  |  | 4,660,303 |  |  |  | 4,808,938
Creditors amounts falling due after one year | 7 |  |  | (1,403,306) |  |  |  | (1,567,039)
Provisions for liabilities | 8 |  |  | (789,859) |  |  |  | (800,891)
Net assets |  |  |  | 2,467,138 |  |  |  | 2,441,008
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Profit and loss account |  |  |  | 2,466,938 |  |  |  | 2,440,808
Shareholders' funds |  |  |  | 2,467,138 |  |  |  | 2,441,008

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 June 2026, and are signed on its behalf by:
D Wilson Director Registered Company No. 11942483

D & L J Wilson Farming Limited
Notes to the Financial Statements
for the period ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 15
| Fixtures and fittings | 15
| Vehicles | 15

| Investment property
--- | ---
| Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit and loss.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 25 | 810,712 |  | 73,567 |  | 11,036 |  | 895,315
| Additions | - |  | - |  | 2,850 |  | 2,850
| At 31 January 26 | 810,712 |  | 73,567 |  | 13,886 |  | 898,165
| Depreciation and impairment
| At 01 May 25 | 484,757 |  | 15,841 |  | 6,748 |  | 507,346
| Charge for year | 36,669 |  | 6,494 |  | 805 |  | 43,968
| At 31 January 26 | 521,426 |  | 22,335 |  | 7,553 |  | 551,314
| Net book value
| At 31 January 26 | 289,286 |  | 51,232 |  | 6,333 |  | 346,851
| At 30 April 25 | 325,955 |  | 57,726 |  | 4,288 |  | 387,969

4. | Investment property
--- | ---
| There has been no valuation of the investment property by an independent valuer, however the directors have reviewed the valuation of the property and feel the value in the accounts reflects the current fair value.

|  | £
| Fair value at 01 May 25 | 4,500,000
| At 31 January 26 | 4,500,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Prepayments and accrued income | 11,543 |  | 30,221
| Total | 11,543 |  | 30,221

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 56,999 |  | 16,406
| Bank borrowings and overdrafts | 178,476 |  | 178,476
| Taxation and social security | 41,657 |  | 21,497
| Other creditors | 121 |  | 3,250
| Accrued liabilities and deferred income | 63,581 |  | 49,241
| Total | 340,834 |  | 268,870

| The bank borrowings are a secured creditor.

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,061,632 |  | 1,159,972
| Other creditors | 341,674 |  | 407,067
| Total | 1,403,306 |  | 1,567,039

| The bank borrowings are a secured creditor.

8. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 789,859 |  | 800,891
| Total | 789,859 |  | 800,891