Registration number: 09778465

Chadbury Farmshop Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Chadbury Farmshop Limited

Company Information

Directors

Miss K Phipps MA Ellison

Registered office

Worcester Road Chadbury Evesham Worcestershire United Kingdom WR11 4TD

Accountants

Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Chadbury Farmshop Limited

(Registration number: 09778465)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	544,013	557,309
Current assets
Stocks		20,000	15,050
Debtors	6	3,247	2,869
Cash at bank and in hand		29,504	51,346
		52,751	69,265
Creditors: Amounts falling due within one year	7	(114,994)	(100,420)
Net current liabilities		(62,243)	(31,155)
Total assets less current liabilities		481,770	526,154
Creditors: Amounts falling due after more than one year	7	(9,637)	(18,313)
Net assets		472,133	507,841
Capital and reserves
Called up share capital		157,100	177,100
Retained earnings		315,033	330,741
Shareholders' funds		472,133	507,841

For the financial year ending 31 January 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 June 2026 and signed on its behalf by:
 

Chadbury Farmshop Limited

(Registration number: 09778465)
Balance Sheet as at 31 January 2026

......................................... Miss K Phipps Director

Chadbury Farmshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Worcester Road
Chadbury
Evesham
Worcestershire
WR11 4TD
United Kingdom

These financial statements were authorised for issue by the Board on 22 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Chadbury Farmshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Tenants improvements	2% straight line
Fixtures and fittings	20% reducing balance
Motor vehicles	25% reducing balance

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 inventories 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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 21 (2025 - 23).

Chadbury Farmshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	38,876	27,963

5	Tangible assets

	Land and buildings £	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	532,281	156,451	74,552	763,284
Additions	-	6,629	18,950	25,579
At 31 January 2026	532,281	163,080	93,502	788,863
Depreciation
At 1 February 2025	75,197	98,660	32,118	205,975
Charge for the year	10,645	12,884	15,346	38,875
At 31 January 2026	85,842	111,544	47,464	244,850
Carrying amount
At 31 January 2026	446,439	51,536	46,038	544,013
At 31 January 2025	457,084	57,791	42,434	557,309

Included within the net book value of land and buildings above is £417,861 (2025 - £457,084) in respect of tenants improvements.
 

6

Debtors

Current	2026 £	2025 £
Prepayments	3,247	2,869
	3,247	2,869

Chadbury Farmshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		21,307	18,391
Trade creditors		-	325
Taxation and social security		40,403	27,427
Accruals and deferred income		45,582	46,541
Other creditors		7,702	7,736
		114,994	100,420

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		9,637	18,313