IRIS Accounts Production v26.1.10.61 00558216 Board of Directors Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00558216 2025-03-31 00558216 2026-03-31 00558216 2025-04-01 2026-03-31 00558216 2024-03-31 00558216 2024-04-01 2025-03-31 00558216 2025-03-31 00558216 ns15:EnglandWales 2025-04-01 2026-03-31 00558216 ns14:PoundSterling 2025-04-01 2026-03-31 00558216 ns10:Director1 2025-04-01 2026-03-31 00558216 ns10:Director2 2025-04-01 2026-03-31 00558216 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00558216 ns10:SmallEntities 2025-04-01 2026-03-31 00558216 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 00558216 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 00558216 ns10:AbridgedAccounts 2025-04-01 2026-03-31 00558216 1 2025-04-01 2026-03-31 00558216 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 00558216 ns10:Director4 2025-04-01 2026-03-31 00558216 ns10:CompanySecretary1 2025-04-01 2026-03-31 00558216 ns10:RegisteredOffice 2025-04-01 2026-03-31 00558216 ns5:CurrentFinancialInstruments 2026-03-31 00558216 ns5:CurrentFinancialInstruments 2025-03-31 00558216 ns5:Non-currentFinancialInstruments 2026-03-31 00558216 ns5:Non-currentFinancialInstruments 2025-03-31 00558216 ns5:ShareCapital 2026-03-31 00558216 ns5:ShareCapital 2025-03-31 00558216 ns5:CapitalRedemptionReserve 2026-03-31 00558216 ns5:CapitalRedemptionReserve 2025-03-31 00558216 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 00558216 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 00558216 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 00558216 ns5:ComputerSoftware 2025-04-01 2026-03-31 00558216 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-04-01 2026-03-31 00558216 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-04-01 2026-03-31 00558216 ns5:PlantMachinery 2025-04-01 2026-03-31 00558216 ns5:FurnitureFittings 2025-04-01 2026-03-31 00558216 ns5:MotorVehicles 2025-04-01 2026-03-31 00558216 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2026-03-31 00558216 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2025-03-31 00558216 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 00558216 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 00558216 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-03-31 00558216 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-31 00558216 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2026-03-31 00558216 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 00558216 ns5:Secured 2026-03-31 00558216 ns5:Secured 2025-03-31 00558216 ns5:DeferredTaxation 2025-03-31 00558216 ns5:DeferredTaxation 2025-04-01 2026-03-31 00558216 ns5:DeferredTaxation 2026-03-31 00558216 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: 00558216 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 31 March 2026 |

| for |

| E. Falkingham and Sons Limited |

| E. Falkingham and Sons Limited (Registered number: 00558216) |

Contents of the Financial Statements

For The Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Abridged Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| E. Falkingham and Sons Limited |

Company Information

For The Year Ended 31 March 2026

| DIRECTORS: | I E Falkingham

| A P Falkingham

| Mrs S M Falkingham

| SECRETARY: | Mrs S M Falkingham

| REGISTERED OFFICE: | Denby House

| Rudston

| Driffield

| East Yorkshire

| YO25 3DL

| REGISTERED NUMBER: | 00558216 (England and Wales)

| ACCOUNTANTS: | Charles A. Wood & Co.

| Chartered Accountants

| 15 Prospect Street

| Bridlington

| East Yorkshire

| YO15 2AE

| BANKERS: | HSBC Bank plc

| 12 Market Place

| Driffield

| East Yorkshire

| YO25 6AQ

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

E. Falkingham and Sons Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E. Falkingham and Sons Limited for the year ended 31 March 2026 which comprise the Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of E. Falkingham and Sons Limited, as a body, in accordance with the terms of our engagement letter dated 5 July 2023. Our work has been undertaken solely to prepare for your approval the financial statements of E. Falkingham and Sons Limited and state those matters that we have agreed to state to the Board of Directors of E. Falkingham and Sons Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E. Falkingham and Sons Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that E. Falkingham and Sons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of E. Falkingham and Sons Limited. You consider that E. Falkingham and Sons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of E. Falkingham and Sons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Charles A. Wood & Co.

Chartered Accountants

15 Prospect Street

Bridlington

East Yorkshire

YO15 2AE

17 July 2026

| E. Falkingham and Sons Limited (Registered number: 00558216) |

Abridged Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 3,245,793 |  | 3,164,536 |  |

Investments | 6 | 4,040 |  | 3,570 |  |

3,249,833 |  | 3,168,106 |  |

CURRENT ASSETS

Stocks | 754,017 |  | 615,048 |  |

Debtors | 7 | 307,233 |  | 234,192 |  |

Cash at bank and in hand | 185,194 |  | 100,927 |  |

1,246,444 |  | 950,167 |  |

CREDITORS

Amounts falling due within one year | 909,440 |  | 809,597 |  |

NET CURRENT ASSETS | 337,004 |  | 140,570 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,586,837 |  | 3,308,676 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,006,844 | ) | (1,022,315 | ) |

PROVISIONS FOR LIABILITIES | 11 | (655,587 | ) | (581,603 | ) |

ACCRUALS AND DEFERRED INCOME | (4,188 | ) | (4,953 | ) |

NET ASSETS | 1,920,218 |  | 1,699,805 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 15,888 |  | 15,888 |  |

Capital redemption reserve | 2,760 |  | 2,760 |  |

Retained earnings | 1,901,570 |  | 1,681,157 |  |

SHAREHOLDERS' FUNDS | 1,920,218 |  | 1,699,805 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

| E. Falkingham and Sons Limited (Registered number: 00558216) |

Abridged Balance Sheet - continued

31 March 2026

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

I E Falkingham - Director

A P Falkingham - Director

| E. Falkingham and Sons Limited (Registered number: 00558216) |

Notes to the Financial Statements

For The Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| E. Falkingham and Sons 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Basic payment scheme is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Land and buildings | - | Straight line over 25 years

| Wind turbines | - | Straight line over 20 years

| Plant and machinery | - | 33% on reducing balance and 15% on reducing balance

| Combine harvester | - | 20% on reducing balance

| Tractors and motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Own produced stock has been valued at cost of production.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| E. Falkingham and Sons Limited (Registered number: 00558216) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Government grants

| Government grants in respect of capital assets are included as a liability on the balance sheet as deferred income and released to the profit and loss account in order to match the depreciation of the related capital asset.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2025 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 104,475 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 104,475 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

| E. Falkingham and Sons Limited (Registered number: 00558216) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2026

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2025 | 6,800,537 |  |

| Additions | 595,892 |  |

| Disposals | (260,966 | ) |

| At 31 March 2026 | 7,135,463 |  |

| DEPRECIATION

| At 1 April 2025 | 3,636,001 |  |

| Charge for year | 455,760 |  |

| Eliminated on disposal | (202,091 | ) |

| At 31 March 2026 | 3,889,670 |  |

| NET BOOK VALUE

| At 31 March 2026 | 3,245,793 |  |

| At 31 March 2025 | 3,164,536 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| At 1 April 2025 | 330,000 |  |

| Additions | 150,652 |  |

| Transfer to ownership | (55,000 | ) |

| At 31 March 2026 | 425,652 |  |

| DEPRECIATION

| At 1 April 2025 | 77,000 |  |

| Charge for year | 85,226 |  |

| Transfer to ownership | (8,250 | ) |

| At 31 March 2026 | 153,976 |  |

| NET BOOK VALUE

| At 31 March 2026 | 271,676 |  |

| At 31 March 2025 | 253,000 |  |

| E. Falkingham and Sons Limited (Registered number: 00558216) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2026

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 April 2025 | 3,570 |  |

| Additions | 470 |  |

| At 31 March 2026 | 4,040 |  |

| NET BOOK VALUE

| At 31 March 2026 | 4,040 |  |

| At 31 March 2025 | 3,570 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 27,157 |  | 23,730 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

2026 | 2025 |

£ | £ |

| Repayable by instalments

| Bank loans | 161,617 |  | 289,514 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2026 | 2025 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 126,246 |  | 118,807 |  |

| Other loans | 85,719 |  | 110,885 |  |

211,965 |  | 229,692 |  |

| Amounts falling due between one and two years:

| Bank loans | 231,853 |  | 124,388 |  |

| Other loans | 74,431 |  | 48,564 |  |

306,284 |  | 172,952 |  |

| Amounts falling due between two and five years:

| Bank loans | 410,058 |  | 409,636 |  |

| Other loans | 101,116 |  | 90,213 |  |

511,174 |  | 499,849 |  |

| E. Falkingham and Sons Limited (Registered number: 00558216) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2026

9. | LOANS - continued

2026 | 2025 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 161,617 |  | 289,514 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 929,774 |  | 942,345 |  |

| Hire purchase contracts | 114,732 |  | 142,500 |  |

| Other loans | 261,266 |  | 249,662 |  |

1,305,772 |  | 1,334,507 |  |

11. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 662,017 |  | 633,259 |  |

| Short term timing differences | (6,430 | ) | (51,656 | ) |

655,587 |  | 581,603 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 581,603 |  |

| Charge to Income Statement during year | 73,984 |  |

| Balance at 31 March 2026 | 655,587 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 15,888 | Ordinary | £1 | 15,888 |  | 15,888 |  |

13. | CAPITAL COMMITMENTS

2026 | 2025 |

£ | £ |

| Contracted but not provided for in the

| financial statements | 192,998 |  | - |  |

| E. Falkingham and Sons Limited (Registered number: 00558216) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2026

14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The company has paid rent to I E Falkingham of £12,822 (2025 - £20,000) during the year in respect of farm land owned by him.

| The company has paid rent to A P Falkingham of £42,822 (2025- £50,000) during the year in respect of farm land owned by him.

15. | RELATED PARTY DISCLOSURES

| The following balances were due to the Directors:

|  | 2026 |  |  | 2025 |

| £ |  |  | £ |  |

| Mrs M A Falkingham |  | 672 |  |  | 1,065 |

| Mr & Mrs I E Falkingham |  | 121,021 |  | 151,483 |

| A P Falkingham |  | 72,139 |  | 93,080 |

| Interest was paid to the Directors as follows:

|  | 2026 |  |  | 2025 |

| £ |  |  | £ |  |

| Mrs M A Falkingham |  | 35 |  |  | 47 |

| Mr & Mrs I E Falkingham |  | 5,904 |  | 6,421 |

| A P Fakingham |  | 3,825 |  | 3,906 |

16. | ULTIMATE CONTROLLING PARTY

| The controlling party is I E Falkingham and A P Falkingham.