Company Registration No. 09312130 (England and Wales)
Manor Farm Consultancy (Dewlish) Limited
Unaudited financial statements
for the year ended 30 November 2025
Pages for filing with the registrar
Manor Farm Consultancy (Dewlish) Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 6
Manor Farm Consultancy (Dewlish) Limited
Balance sheet
As at 30 November 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
10,765
Investment property
5
241,402
241,402
241,402
252,167
Current assets
Debtors
6
20,740
12,893
Cash at bank and in hand
157,543
158,809
178,283
171,702
Creditors: amounts falling due within one year
7
(24,848)
(35,416)
Net current assets
153,435
136,286
Net assets
394,837
388,453
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
394,737
388,353
Total equity
394,837
388,453

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 23 March 2026 and are signed on its behalf by:
Andrew Booth
Director
Company Registration No. 09312130
Manor Farm Consultancy (Dewlish) Limited
Notes to the financial statements
For the year ended 30 November 2025
2
1
Accounting policies
Company information

Manor Farm Consultancy (Dewlish) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Midland House, 2 Poole Road, Bournemouth, Dorset, BH2 5QY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the period in which the services have been provided.

Rent received is recognised in the period to which it relates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% reducing balance
1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
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 current liabilities.

Manor Farm Consultancy (Dewlish) Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies (continued)
3
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Manor Farm Consultancy (Dewlish) Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
4
2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2024
17,492
Disposals
(17,492)
At 30 November 2025
-
0
Depreciation and impairment
At 1 December 2024
6,727
Eliminated in respect of disposals
(6,727)
At 30 November 2025
-
0
Carrying amount
At 30 November 2025
-
0
At 30 November 2024
10,765
5
Investment property
2025
£
Fair value
At 1 December 2024 and 30 November 2025
241,402
Manor Farm Consultancy (Dewlish) Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
5
Investment property (continued)
5

The valuation of the investment property was reviewed at 30 November 2025 by the directors on an open market basis. No depreciation is provided in respect of this property.

On an historical cost basis these properties would have been included at an original cost of £241,402 (2024: £241,402).

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
20,740
6,480
Other debtors
-
0
6,413
20,740
12,893
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
4,023
7,932
Other creditors
20,825
27,484
24,848
35,416
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
Manor Farm Consultancy (Dewlish) Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
6
9
Directors' transactions

Interest free loans have been granted to the company by its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Loan from directors
-
25,334
624
(7,883)
18,075
25,334
624
(7,883)
18,075
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