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Company No: 05411030 (England and Wales)

# BRAMBLETYE FRUIT FARM LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

BRAMBLETYE FRUIT FARM LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

BRAMBLETYE FRUIT FARM LIMITED

## COMPANY INFORMATION

For the financial year ended 30 September 2025
BRAMBLETYE FRUIT FARM LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 September 2025

Directors | S Leenders
| E M Woodcock

Secretary | S Leenders

Registered office | Brambletye Fruit farm
| Brambletye Lane
| Forest Row
| East Sussex
| RH18 5EH
| United Kingdom

Company number | 05411030 (England and Wales)

Accountant | Kreston Reeves LLP
| Springfield House
| Springfield Road
| Horsham
| West Sussex
| RH12 2RG

BRAMBLETYE FRUIT FARM LIMITED

## BALANCE SHEET

As at 30 September 2025
BRAMBLETYE FRUIT FARM LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 153,729 |  | 186,136
|  | 153,729 |  | 186,136
Current assets |  |  |  |
Stocks |  | 50,000 |  | 55,500
Debtors | 4 | 39,967 |  | 51,170
Cash at bank and in hand |  | 3,632 |  | 5,692
|  | 93,599 |  | 112,362
Creditors: amounts falling due within one year | 5 | ( 279,390) |  | ( 259,448)
Net current liabilities |  | (185,791) |  | (147,086)
Total assets less current liabilities |  | (32,062) |  | 39,050
Creditors: amounts falling due after more than one year | 6 | ( 33,110) |  | ( 61,111)
Provision for liabilities | 7 | ( 11,555) |  | ( 15,082)
Net liabilities |  | ( 76,727) |  | ( 37,143)
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | ( 76,827 ) |  | ( 37,243 )
Total shareholder's deficit |  | ( 76,727) |  | ( 37,143)

For the financial 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Brambletye Fruit Farm Limited (registered number: 05411030) were approved and authorised for issue by the Board of Directors on 30 June 2026. They were signed on its behalf by:

S Leenders Director |

BRAMBLETYE FRUIT FARM LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
BRAMBLETYE FRUIT FARM LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Brambletye Fruit Farm Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. the registered number of the company is 05411030. The address of the Company's registered office is Brambletye Fruit farm, Brambletye Lane, Forest Row, East Sussex, RH18 5EH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so 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.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 10 - 20 % reducing balance
Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.
All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 30 |  | 28

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 October 2024 | 252,656 |  | 101,328 |  | 75,895 |  | 6,051 |  | 435,930
Additions | 7,150 |  | 14,917 |  | 0 |  | 0 |  | 22,067
Disposals | ( 16,000) |  | ( 6,300) |  | 0 |  | 0 |  | ( 22,300)
At 30 September 2025 | 243,806 |  | 109,945 |  | 75,895 |  | 6,051 |  | 435,697
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 October 2024 | 131,910 |  | 70,844 |  | 40,989 |  | 6,051 |  | 249,794
Charge for the financial year | 34,134 |  | 13,068 |  | 4,063 |  | 0 |  | 51,265
Disposals | ( 14,410) |  | ( 4,681) |  | 0 |  | 0 |  | ( 19,091)
At 30 September 2025 | 151,634 |  | 79,231 |  | 45,052 |  | 6,051 |  | 281,968
Net book value |  |  |  |  |  |  |  |  |
At 30 September 2025 | 92,172 |  | 30,714 |  | 30,843 |  | 0 |  | 153,729
At 30 September 2024 | 120,746 |  | 30,484 |  | 34,906 |  | 0 |  | 186,136
Leased assets included above: |  |  |  |  |  |  |  |  |
Net book value |  |  |  |  |  |  |  |  |
At 30 September 2025 | 22,540 |  | 11,498 |  | 0 |  | 0 |  | 34,038
At 30 September 2024 | 28,283 |  | 2,705 |  | 0 |  | 0 |  | 30,987

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 27,334 |  | 37,780
Other debtors | 12,633 |  | 13,390
| 39,967 |  | 51,170

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 35,598 |  | 27,122
Trade creditors | 156,113 |  | 159,426
Taxation and social security | 15,257 |  | 15,215
Obligations under finance leases and hire purchase contracts | 16,075 |  | 14,369
Other creditors | 56,347 |  | 43,316
| 279,390 |  | 259,448

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 18,561 |  | 47,613
Obligations under finance leases and hire purchase contracts | 14,549 |  | 13,498
| 33,110 |  | 61,111

#### 7. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 15,082) |  | ( 12,277)
Credited/(charged) to the Profit and Loss Account | 3,527 |  | ( 2,805)
At the end of financial year | ( 11,555) |  | ( 15,082)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 11,555) |  | ( 15,082)

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 9. Financial commitments

Commitments

The company has hire purchase and finance lease commitments. The minimum lease payments under hire purchase fall due within one year is £18,387 (2024 - £13,614). The minimum lease payments under hire purchase fall due between 1-5 years is £15,737 (2024 - £9,033).

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,532 (2024 - £3,967). Contributions totalling £1,936 (2024 - £866) were payable to the fund at the balance sheet date and are included in creditors.

#### 10. Related party transactions

Transactions with the entity's directors

During the year, the company paid rent totalling £61,200 (2024 - £72,300) to one of the directors and their close family for the use of the land and the barn which the company operates from. The rental amount is deemed to be at market value.
During the year, the company has provided an interest free loan to the director. At the year end the amount due from the director was £796 (2024 - £6,506).