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Company No: 11282434 (England and Wales)

# GREAT COTTON FARM LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

GREAT COTTON FARM LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

GREAT COTTON FARM LIMITED

## BALANCE SHEET

As at 31 March 2026
GREAT COTTON FARM LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 31.03.2026 |  | 31.03.2025
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 1 |  | 1
Tangible assets | 4 | 12,027 |  | 14,149
|  | 12,028 |  | 14,150
Current assets |  |  |  |
Stocks |  | 10,968 |  | 12,710
Debtors | 5 | 1,427 |  | 1,595
Cash at bank and in hand |  | 16,909 |  | 4,376
|  | 29,304 |  | 18,681
Creditors: amounts falling due within one year | 6 | ( 76,116) |  | ( 70,397)
Net current liabilities |  | (46,812) |  | (51,716)
Total assets less current liabilities |  | (34,784) |  | (37,566)
Net liabilities |  | ( 34,784) |  | ( 37,566)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | ( 34,884 ) |  | ( 37,666 )
Total shareholders' deficit |  | ( 34,784) |  | ( 37,566)

For the financial year ending 31 March 2026 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 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 Great Cotton Farm Limited (registered number: 11282434) were approved and authorised for issue by the Board of Directors on 30 June 2026. They were signed on its behalf by:

Anna Perry Director |  | Robert John Perry Director

GREAT COTTON FARM LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
GREAT COTTON FARM LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 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

Great Cotton 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 address of the Company's registered office is Sunbeams, Riverside Road, Dittisham, TQ6 0HS, 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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when the amount of revenue can be reliably measured.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | not amortised

##### 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 of each asset on a basis over its expected useful life, as follows:

Plant and machinery | 15 % reducing balance
Vehicles | 15 % reducing balance

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

##### Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

#### 2. Employees

| 31.03.2026 |  | 31.03.2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 1 |  | 1
At 31 March 2026 | 1 |  | 1
Accumulated amortisation |  |  |
At 01 April 2025 | 0 |  | 0
At 31 March 2026 | 0 |  | 0
Net book value |  |  |
At 31 March 2026 | 1 |  | 1
At 31 March 2025 | 1 |  | 1

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2025 | 5,786 |  | 22,690 |  | 28,476
At 31 March 2026 | 5,786 |  | 22,690 |  | 28,476
Accumulated depreciation |  |  |  |  |
At 01 April 2025 | 3,482 |  | 10,845 |  | 14,327
Charge for the financial year | 345 |  | 1,777 |  | 2,122
At 31 March 2026 | 3,827 |  | 12,622 |  | 16,449
Net book value |  |  |  |  |
At 31 March 2026 | 1,959 |  | 10,068 |  | 12,027
At 31 March 2025 | 2,304 |  | 11,845 |  | 14,149

#### 5. Debtors

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Prepayments | 1,350 |  | 1,595
VAT recoverable | 77 |  | 0
| 1,427 |  | 1,595

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

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Trade creditors | 1,705 |  | 0
Amounts owed to directors | 71,417 |  | 67,291
Accruals | 2,994 |  | 2,995
Other taxation and social security | 0 |  | 111
| 76,116 |  | 70,397

#### 7. Called-up share capital

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

The company uses land and buildings owned by the directors but no rent is payable.