REGISTERED NUMBER: 13365921 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

BORDRIGGS FARM (WINDERMERE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J I Smith

Mr G W Smith

Mr D N Smith

SECRETARY:

REGISTERED OFFICE:

Ground Floor - Seneca House

Links Point, Amy Johnson Way

Blackpool

Lancashire

FY4 2FF

REGISTERED NUMBER:

13365921 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,211,139

2,223,780

CURRENT ASSETS

Stocks

33,240

28,721

Debtors

5

16,468

17,295

Cash at bank

23,628

25,549

73,336

71,565

CREDITORS

Amounts falling due within one year

6

1,278,616

1,315,458

NET CURRENT LIABILITIES

(1,205,280

)

(1,243,893

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,005,859

979,887

CREDITORS

Amounts falling due after more than one year

7

1,017,463

1,012,463

NET LIABILITIES

(11,604

)

(32,576

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(11,704

)

(32,676

)

(11,604

)

(32,576

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 28 June 2026 and were signed on its behalf by:

Mr G W Smith - Director

1.	STATUTORY INFORMATION

BORDRIGGS FARM (WINDERMERE) 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 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.

Plant and machinery

-

20% straight line

Motor vehicles

-

20% straight line

Stocks

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

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.

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.

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 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

and 30 April 2026

2,198,637

56,264

5,500

2,260,401

DEPRECIATION

At 1 May 2025

-

36,392

229

36,621

Charge for year

-

11,253

1,388

12,641

At 30 April 2026

-

47,645

1,617

49,262

NET BOOK VALUE

At 30 April 2026

2,198,637

8,619

3,883

2,211,139

At 30 April 2025

2,198,637

19,872

5,271

2,223,780

Included in cost of land and buildings is freehold land of £ 2,198,637 (2025 - £ 2,198,637 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

16,468

17,295

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,778

15,312

Taxation and social security

5,305

6,118

Other creditors

1,271,533

1,294,028

1,278,616

1,315,458

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

1,017,463

1,012,463

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

1,012,463

1,012,463

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due between two and five years:

Craig walk loan

5,000

-

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

1,012,463

1,012,463

Interbay Funding Limited has a charge over the interest in the property in Bordriggs Farm (Windermere) Limited. The charge is secured by way of fixed and floating charges over all of the property or undertakings of the Company and contains a negative pledge.