IRIS Accounts Production v26.1.10.61 04620758 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Fair value model Ordinary 'A' shares 1.00000 Ordinary 'B' shares 1.00000 829 242 68502 69089 829 829 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04620758 2024-12-31 04620758 2025-12-31 04620758 2025-01-01 2025-12-31 04620758 2023-12-31 04620758 2024-01-01 2024-12-31 04620758 2024-12-31 04620758 ns15:EnglandWales 2025-01-01 2025-12-31 04620758 ns14:PoundSterling 2025-01-01 2025-12-31 04620758 ns10:Director1 2025-01-01 2025-12-31 04620758 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04620758 ns10:SmallEntities 2025-01-01 2025-12-31 04620758 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04620758 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 04620758 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04620758 ns10:FullAccounts 2025-01-01 2025-12-31 04620758 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 04620758 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 04620758 42 ns10:Director2 2024-12-31 04620758 42 ns10:Director2 2023-12-31 04620758 42 ns10:Director2 2024-01-01 2024-12-31 04620758 42 ns10:Director2 2025-12-31 04620758 42 ns10:Director2 2024-12-31 04620758 ns10:Director2 2025-01-01 2025-12-31 04620758 ns10:Director3 2025-01-01 2025-12-31 04620758 ns10:CompanySecretary1 2025-01-01 2025-12-31 04620758 ns10:RegisteredOffice 2025-01-01 2025-12-31 04620758 ns5:CurrentFinancialInstruments 2025-12-31 04620758 ns5:CurrentFinancialInstruments 2024-12-31 04620758 ns5:ShareCapital 2025-12-31 04620758 ns5:ShareCapital 2024-12-31 04620758 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-12-31 04620758 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 04620758 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 04620758 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 04620758 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 04620758 ns5:PlantMachinery 2025-01-01 2025-12-31 04620758 ns5:MotorVehicles 2025-01-01 2025-12-31 04620758 ns5:ComputerEquipment 2025-01-01 2025-12-31 04620758 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-12-31 04620758 ns5:PlantMachinery 2024-12-31 04620758 ns5:MotorVehicles 2024-12-31 04620758 ns5:ComputerEquipment 2024-12-31 04620758 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-12-31 04620758 ns5:PlantMachinery 2025-12-31 04620758 ns5:MotorVehicles 2025-12-31 04620758 ns5:ComputerEquipment 2025-12-31 04620758 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-12-31 04620758 ns5:PlantMachinery 2024-12-31 04620758 ns5:MotorVehicles 2024-12-31 04620758 ns5:ComputerEquipment 2024-12-31 04620758 ns5:CostValuation 2024-12-31 04620758 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 04620758 ns5:CostValuation 2025-12-31 04620758 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 04620758 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 04620758 ns10:OrdinaryShareClass1 2025-12-31 04620758 ns10:OrdinaryShareClass2 2025-12-31 04620758 ns10:Director1 1 2024-12-31 04620758 ns10:Director1 1 2023-12-31 04620758 ns10:Director1 1 2025-01-01 2025-12-31 04620758 ns10:Director1 1 2024-01-01 2024-12-31 04620758 ns10:Director1 1 2025-12-31 04620758 ns10:Director1 1 2024-12-31

REGISTERED NUMBER: 04620758 (England and Wales)

LOWER CLAVERHAM FARM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

LOWER CLAVERHAM FARM LIMITED (REGISTERED NUMBER: 04620758)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

LOWER CLAVERHAM FARM LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr P E Rossi

| Mrs R E Rossi

| Mr A J Rossi

| SECRETARY: | Mrs R E Rossi

| REGISTERED OFFICE: | 20 Eversley Road

| Bexhill-on-Sea

| East Sussex

| TN40 1HE

| REGISTERED NUMBER: | 04620758 (England and Wales)

| ACCOUNTANTS: | Gibbons Mannington & Phipps LLP

| Chartered Accountants

| 20 Eversley Road

| Bexhill-on-Sea

| East Sussex

| TN40 1HE

LOWER CLAVERHAM FARM LIMITED (REGISTERED NUMBER: 04620758)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 321,056 |  | 283,470 |  |

Investments | 5 | 256,149 |  | 219,945 |  |

Investment property | 6 | 260,000 |  | 260,000 |  |

837,205 |  | 763,415 |  |

CURRENT ASSETS

Stocks | 29,860 |  | 29,860 |  |

Debtors | 7 | 100,786 |  | 127,243 |  |

Cash at bank | 590,785 |  | 161,803 |  |

721,431 |  | 318,906 |  |

CREDITORS

Amounts falling due within one year | 8 | 175,159 |  | 139,477 |  |

NET CURRENT ASSETS | 546,272 |  | 179,429 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,383,477 |  | 942,844 |  |

PROVISIONS FOR LIABILITIES | 79,107 |  | 62,304 |  |

NET ASSETS | 1,304,370 |  | 880,540 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 200 |  | 200 |  |

Fair value reserve | 32,900 |  | 13,009 |  |

Retained earnings | 1,271,270 |  | 867,331 |  |

SHAREHOLDERS' FUNDS | 1,304,370 |  | 880,540 |  |

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.

LOWER CLAVERHAM FARM LIMITED (REGISTERED NUMBER: 04620758)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

Mrs R E Rossi - Director

LOWER CLAVERHAM FARM LIMITED (REGISTERED NUMBER: 04620758)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Lower Claverham Farm 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 as modified by the revaluation of certain assets.

| TURNOVER

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

| TANGIBLE FIXED ASSETS

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

| Long leasehold | - | 10% on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 10% on reducing balance

| INVESTMENT PROPERTY

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| STOCKS

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

| 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.

3. | EMPLOYEES AND DIRECTORS

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

LOWER CLAVERHAM FARM LIMITED (REGISTERED NUMBER: 04620758)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Long |  | Plant and |  | Motor |  | Computer |

| leasehold |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 43,120 |  | 776,297 |  | 74,245 |  | 6,669 |  | 900,331 |  |

| Additions | - |  | 97,350 |  | - |  | - |  | 97,350 |  |

| Disposals | - |  | (65,450 | ) | - |  | - |  | (65,450 | ) |

| At 31 December 2025 | 43,120 |  | 808,197 |  | 74,245 |  | 6,669 |  | 932,231 |  |

| DEPRECIATION

| At 1 January 2025 | 33,576 |  | 541,203 |  | 37,242 |  | 4,840 |  | 616,861 |  |

| Charge for year | 955 |  | 31,459 |  | 9,252 |  | 185 |  | 41,851 |  |

| Eliminated on disposal | - |  | (47,537 | ) | - |  | - |  | (47,537 | ) |

| At 31 December 2025 | 34,531 |  | 525,125 |  | 46,494 |  | 5,025 |  | 611,175 |  |

| NET BOOK VALUE

| At 31 December 2025 | 8,589 |  | 283,072 |  | 27,751 |  | 1,644 |  | 321,056 |  |

| At 31 December 2024 | 9,544 |  | 235,094 |  | 37,003 |  | 1,829 |  | 283,470 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investmen

£ |

| COST OR VALUATION

| At 1 January 2025 | 219,945 |  |

| Revaluations | 36,204 |  |

| At 31 December 2025 | 256,149 |  |

| NET BOOK VALUE

| At 31 December 2025 | 256,149 |  |

| At 31 December 2024 | 219,945 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Other

| investmen

£ |

| Valuation in 2016 | 137,916 |  |

| Valuation in 2017 | 26,701 |  |

| Valuation in 2018 | (12,133 | ) |

| Valuation in 2019 | (62,773 | ) |

| Valuation in 2020 | 5,434 |  |

| Valuation in 2021 | (71,984 | ) |

| Valuation in 2022 | (4,871 | ) |

| Valuation in 2023 | 1,371 |  |

| Valuation in 2024 | 200,284 |  |

| Valuation in 2025 | 36,204 |  |

256,149 |  |

LOWER CLAVERHAM FARM LIMITED (REGISTERED NUMBER: 04620758)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 260,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 260,000 |  |

| At 31 December 2024 | 260,000 |  |

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2016 | 249,751 |  |

| Valuation in 2017 | 249 |  |

| Valuation in 2018 | 10,000 |  |

260,000 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 249,751 |  | 249,751 |  |

| Investment property was valued on an open market basis on 31 December 2023 by the directors .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 88,663 |  | 117,747 |  |

| VAT | 1,608 |  | - |  |

| Prepayments | 10,515 |  | 9,496 |  |

100,786 |  | 127,243 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 10,371 |  | 26,548 |  |

| Tax | 133,413 |  | 19,602 |  |

| VAT | - |  | 1,205 |  |

| Other creditors | 25,047 |  | 85,793 |  |

| Directors' current accounts | 828 |  | 829 |  |

| Accrued expenses | 5,500 |  | 5,500 |  |

175,159 |  | 139,477 |  |

LOWER CLAVERHAM FARM LIMITED (REGISTERED NUMBER: 04620758)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary 'A' shares | £1 | 100 |  | 100 |  |

| 100 | Ordinary 'B' shares | £1 | 100 |  | 100 |  |

200 |  | 200 |  |

| The company is under the control of the owners of the ordinary 'A' shares. The ordinary 'B' shares do not carry any voting rights and are not entitled to any surplus on winding-up.

10. | OTHER FINANCIAL COMMITMENTS

| The company has provided a charge over the investment property and has given a guarantee in the form of a floating charge in support of third party finance provided to the directors.

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| Mrs R E Rossi and Mr P E Rossi

| Balance outstanding at start of year | (829 | ) | (242 | ) |

| Amounts advanced | - |  | 68,502 |  |

| Amounts repaid | - |  | (69,089 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (829 | ) | (829 | ) |

12. | RELATED PARTY DISCLOSURES

| As referred to in Note 10, the company has provided security in respect of third party finance provided to the directors during the year.