REGISTERED NUMBER: 09277047 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

VALLEY FARM CONTRACTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Comley

REGISTERED OFFICE:

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

REGISTERED NUMBER:

09277047 (England and Wales)

ACCOUNTANTS:

Traviss & Co Ltd

Chartered Certified Accountants

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

FIXED ASSETS

Tangible assets

4

360,807

516,132

Investments

5

200

200

361,007

516,332

CURRENT ASSETS

Stocks

8,337

9,088

Debtors

6

877,920

981,392

Cash at bank

32,795

7,078

919,052

997,558

CREDITORS

Amounts falling due within one year

7

103,722

213,591

NET CURRENT ASSETS

815,330

783,967

TOTAL ASSETS LESS CURRENT LIABILITIES

1,176,337

1,300,299

PROVISIONS FOR LIABILITIES

90,202

145,760

NET ASSETS

1,086,135

1,154,539

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,086,134

1,154,538

SHAREHOLDERS' FUNDS

1,086,135

1,154,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25 January 2026 and were signed by:

T Comley - Director

1.	STATUTORY INFORMATION

Valley Farm Contracting Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales for supplies and services, 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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme operated by The National Employment Saving Trust (NEST). Contributions to NEST are charged in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

1,156,434

871

160,458

3,073

1,320,836

Additions

4,000

5,470

52,750

-

62,220

Disposals

(215,805

)

-

(18,500

)

-

(234,305

)

At 31 October 2025

944,629

6,341

194,708

3,073

1,148,751

DEPRECIATION

At 1 November 2024

706,217

686

94,728

3,073

804,704

Charge for year

89,853

1,415

29,003

-

120,271

Eliminated on disposal

(121,000

)

-

(16,031

)

-

(137,031

)

At 31 October 2025

675,070

2,101

107,700

3,073

787,944

NET BOOK VALUE

At 31 October 2025

269,559

4,240

87,008

-

360,807

At 31 October 2024

450,217

185

65,730

-

516,132

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

200

NET BOOK VALUE

At 31 October 2025

200

At 31 October 2024

200

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

27,752

94,325

Amounts owed by group undertakings

333,522

317,063

Other debtors

516,646

570,004

877,920

981,392

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

31,834

71,459

Taxation and social security

60,934

101,235

Other creditors

10,954

40,897

103,722

213,591

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

T Comley

Balance outstanding at start of year

454,195

315,408

Amounts advanced

-

138,787

Amounts repaid

(78,465

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

375,730

454,195