| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 June 2025 |
| for |
| CJD Farms Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 June 2025 |
| for |
| CJD Farms Limited |
| CJD Farms Limited (Registered number: NI029198) |
| Contents of the Financial Statements |
| for the Year Ended 30 June 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 | to | 3 |
| Notes to the Financial Statements | 4 | to | 7 |
| CJD Farms Limited |
| Company Information |
| for the Year Ended 30 June 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 1st Floor |
| 34 B-D Main Street |
| Moira |
| Armagh |
| BT67 0LE |
| SOLICITORS: |
| Castle Chambers |
| 1 Castle Street |
| Lisburn |
| County Antrim |
| BT27 4SR |
| CJD Farms Limited (Registered number: NI029198) |
| Balance Sheet |
| 30 June 2025 |
| 30.6.25 | 30.6.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | 8 | 273,375 | (61,354 | ) |
| SHAREHOLDERS' FUNDS |
| CJD Farms Limited (Registered number: NI029198) |
| Balance Sheet - continued |
| 30 June 2025 |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| CJD Farms Limited (Registered number: NI029198) |
| Notes to the Financial Statements |
| for the Year Ended 30 June 2025 |
| 1. | STATUTORY INFORMATION |
| CJD Farms Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Freehold property | - |
| Plant and machinery | - |
| Motor vehicles | - |
| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| Stocks |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate. |
| Financial instruments |
| Debtors and creditors receivable/payable within one year |
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment ar recognised in the profit and loss account in other administrative expenses. |
| CJD Farms Limited (Registered number: NI029198) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| Impairment |
| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit and loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| CJD Farms Limited (Registered number: NI029198) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Freehold | Plant and | Motor |
| property | machinery | vehicles | Totals |
| £ | £ | £ | £ |
| COST OR VALUATION |
| At 1 July 2024 |
| Additions |
| Revaluations |
| At 30 June 2025 |
| DEPRECIATION |
| At 1 July 2024 |
| Charge for year |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| Included in cost or valuation of land and buildings is freehold land of £ 750,000 (2024 - £ 427,500 ) which is not depreciated. |
| Cost or valuation at 30 June 2025 is represented by: |
| Freehold | Plant and | Motor |
| property | machinery | vehicles | Totals |
| £ | £ | £ | £ |
| Valuation in 2014 | 193,881 | - | - | 193,881 |
| Valuation in 2025 | 322,500 | - | - | 322,500 |
| Cost | 233,619 | 76,394 | 13,500 | 323,513 |
| 750,000 | 76,394 | 13,500 | 839,894 |
| If Farmland had not been revalued it would have been included at the following historical cost: |
| 30.6.25 | 30.6.24 |
| £ | £ |
| Cost | 233,619 | 233,619 |
| Value of land in freehold land and buildings | 750,000 | 427,500 |
| Farmland was valued on an open market basis on 30 June 2025 by the director . |
| CJD Farms Limited (Registered number: NI029198) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.6.25 | 30.6.24 |
| £ | £ |
| Trade debtors |
| VAT |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.6.25 | 30.6.24 |
| £ | £ |
| Trade creditors |
| Directors' current accounts | 291,062 | 304,587 |
| Accrued expenses |
| 8. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 July 2024 | ( |
) |
| Profit for the year |
| Revaluation of farmland | 322,500 |
| At 30 June 2025 |