IRIS Accounts Production v26.1.10.61 04067554 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04067554 2024-12-31 04067554 2025-12-31 04067554 2025-01-01 2025-12-31 04067554 2023-12-31 04067554 2024-01-01 2024-12-31 04067554 2024-12-31 04067554 ns15:EnglandWales 2025-01-01 2025-12-31 04067554 ns14:PoundSterling 2025-01-01 2025-12-31 04067554 ns10:Director1 2025-01-01 2025-12-31 04067554 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04067554 ns10:SmallEntities 2025-01-01 2025-12-31 04067554 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04067554 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 04067554 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04067554 ns10:FullAccounts 2025-01-01 2025-12-31 04067554 ns10:Director2 2025-01-01 2025-12-31 04067554 ns10:Director3 2025-01-01 2025-12-31 04067554 ns10:CompanySecretary1 2025-01-01 2025-12-31 04067554 ns10:RegisteredOffice 2025-01-01 2025-12-31 04067554 ns5:CurrentFinancialInstruments 2025-12-31 04067554 ns5:CurrentFinancialInstruments 2024-12-31 04067554 ns5:Non-currentFinancialInstruments 2025-12-31 04067554 ns5:Non-currentFinancialInstruments 2024-12-31 04067554 ns5:ShareCapital 2025-12-31 04067554 ns5:ShareCapital 2024-12-31 04067554 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 04067554 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 04067554 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 04067554 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 04067554 ns5:PlantMachinery 2025-01-01 2025-12-31 04067554 ns5:ComputerEquipment 2025-01-01 2025-12-31 04067554 ns5:LandBuildings 2024-12-31 04067554 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-12-31 04067554 ns5:PlantMachinery 2024-12-31 04067554 ns5:ComputerEquipment 2024-12-31 04067554 ns5:LandBuildings 2025-01-01 2025-12-31 04067554 ns5:LandBuildings 2025-12-31 04067554 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-12-31 04067554 ns5:PlantMachinery 2025-12-31 04067554 ns5:ComputerEquipment 2025-12-31 04067554 ns5:LandBuildings 2024-12-31 04067554 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-12-31 04067554 ns5:PlantMachinery 2024-12-31 04067554 ns5:ComputerEquipment 2024-12-31 04067554 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 04067554 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 04067554 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-12-31 04067554 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-12-31 04067554 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-12-31 04067554 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-12-31 04067554 ns5:Secured 2025-12-31 04067554 ns5:Secured 2024-12-31 04067554 ns5:DeferredTaxation 2024-12-31 04067554 ns5:DeferredTaxation 2025-01-01 2025-12-31 04067554 ns5:DeferredTaxation 2025-12-31

REGISTERED NUMBER: 04067554 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Bentley Farming Limited |

| Bentley Farming Limited (Registered number: 04067554) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Bentley Farming Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | A P Bentley

| Mrs K M Bentley

| Mrs J E Bentley

| SECRETARY: | Mrs K M Bentley

| REGISTERED OFFICE: | The Mills

| Canal Street

| Derby

| DE1 2RJ

| REGISTERED NUMBER: | 04067554 (England and Wales)

| ACCOUNTANTS: | Bates Weston LLP

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| Bentley Farming Limited (Registered number: 04067554) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 691,573 |  | 719,367 |  |

CURRENT ASSETS

Stocks | 126,427 |  | 137,447 |  |

Debtors | 5 | 78,058 |  | 77,562 |  |

Cash at bank | 16,600 |  | 23,327 |  |

221,085 |  | 238,336 |  |

CREDITORS

Amounts falling due within one year | 6 | 468,324 |  | 460,765 |  |

NET CURRENT LIABILITIES | (247,239 | ) | (222,429 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 444,334 |  | 496,938 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (198,273 | ) | (228,173 | ) |

PROVISIONS FOR LIABILITIES | 9 | (80,000 | ) | (66,000 | ) |

NET ASSETS | 166,061 |  | 202,765 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 165,961 |  | 202,665 |  |

SHAREHOLDERS' FUNDS | 166,061 |  | 202,765 |  |

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

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

The directors acknowledge their 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.

| Bentley Farming Limited (Registered number: 04067554) |

Balance Sheet - continued

31 December 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

A P Bentley - Director

| Bentley Farming Limited (Registered number: 04067554) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Bentley Farming 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.

| Turnover

| Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. Turnover is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the company will receive the agreed upon payment.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold land | - | No depreciation

| Short leasehold | - | over the period of the lease

| Plant and machinery | - | 15% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

| Consumables in store and growing crops are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is determined on a first in first out basis using purchase invoice price. Net realisable value is based on the estimated selling price less further costs expected to be incurred to completion and disposal.

| Deferred tax

| Provision is made at current rates for taxation deferred in respect of all material timing differences.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

| Bentley Farming Limited (Registered number: 04067554) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Short |  | Plant and |  | Computer |

| land |  | leasehold |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 370,124 |  | 22,115 |  | 692,610 |  | 2,007 |  | 1,086,856 |  |

| Additions | - |  | - |  | 25,208 |  | 1,164 |  | 26,372 |  |

| At 31 December 2025 | 370,124 |  | 22,115 |  | 717,818 |  | 3,171 |  | 1,113,228 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 22,115 |  | 343,935 |  | 1,439 |  | 367,489 |  |

| Charge for year | - |  | - |  | 53,923 |  | 243 |  | 54,166 |  |

| At 31 December 2025 | - |  | 22,115 |  | 397,858 |  | 1,682 |  | 421,655 |  |

| NET BOOK VALUE

| At 31 December 2025 | 370,124 |  | - |  | 319,960 |  | 1,489 |  | 691,573 |  |

| At 31 December 2024 | 370,124 |  | - |  | 348,675 |  | 568 |  | 719,367 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 68,727 |  | 68,083 |  |

| Other debtors | - |  | 456 |  |

| Prepayments | 9,331 |  | 9,023 |  |

78,058 |  | 77,562 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,482 |  | 4,523 |  |

| Hire purchase contracts | 29,490 |  | 34,566 |  |

| Trade creditors | 11,246 |  | 2,788 |  |

| Taxation | 5,885 |  | 8,719 |  |

| Social security and other taxes | 2,081 |  | 837 |  |

| Other creditors | 1,745 |  | 278 |  |

| Directors' current accounts | 389,056 |  | 385,726 |  |

| Accrued expenses | 23,339 |  | 23,328 |  |

468,324 |  | 460,765 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-5 years | 25,932 |  | 22,095 |  |

| Bank loans over 5 years | 172,341 |  | 176,588 |  |

| Hire purchase contracts | - |  | 29,490 |  |

198,273 |  | 228,173 |  |

| Bentley Farming Limited (Registered number: 04067554) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans over 5 years | 172,341 |  | 176,588 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 203,755 |  | 203,206 |  |

| Hire purchase contracts | 29,490 |  | 64,056 |  |

233,245 |  | 267,262 |  |

| Debts are secured against the assets that they relate to.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 80,000 |  | 66,000 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 66,000 |  |

| Provided during year | 14,000 |  |

| Balance at 31 December 2025 | 80,000 |  |