REGISTERED NUMBER: 07311194 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

WEST POOL FARMS LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,734,540

2,305,462

Herd basis

6

305,654

419,042

3,040,194

2,724,504

CURRENT ASSETS

Stocks

481,220

198,650

Debtors

408,665

347,984

Cash at bank and in hand

824,444

278,470

1,714,329

825,104

CREDITORS

Amounts falling due within one year

970,661

1,219,779

NET CURRENT ASSETS/(LIABILITIES)

743,668

(394,675

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,783,862

2,329,829

CREDITORS

Amounts falling due after more than one year

7

(539,046

)

(14,617

)

PROVISIONS FOR LIABILITIES

(301,945

)

-

NET ASSETS

2,942,871

2,315,212

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,942,771

2,315,112

SHAREHOLDERS' FUNDS

2,942,871

2,315,212

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

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

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 Income Statement and an abridged Balance Sheet for the year ended 31 July 2025 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 27 July 2026 and were signed on its behalf by:

Mr D V Wilson - Director

Mrs B E Wilson - Director

1.	STATUTORY INFORMATION

West Pool Farms Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07311194

Registered office:

West Pool

Pendine

Carmarthenshire

SA33 4PS

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.

The accounts have been prepared on a going concern basis as in the directors opinion the company has sufficient funds and future income to continue into the foreseeable future.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance and 10% 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.

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 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

317,146

AMORTISATION

At 1 August 2024

and 31 July 2025

317,146

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

3,511,564

Additions

707,228

Disposals

(40,130

)

At 31 July 2025

4,178,662

DEPRECIATION

At 1 August 2024

1,206,102

Charge for year

273,614

Eliminated on disposal

(35,594

)

At 31 July 2025

1,444,122

NET BOOK VALUE

At 31 July 2025

2,734,540

At 31 July 2024

2,305,462

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

Totals

£

COST

At 1 August 2024

and 31 July 2025

91,300

DEPRECIATION

At 1 August 2024

50,705

Charge for year

15,757

At 31 July 2025

66,462

NET BOOK VALUE

At 31 July 2025

24,838

At 31 July 2024

40,595

6.	HERD BASIS

Dairy

herd

basis

£

COST

At 1 August 2024

419,042

Disposals

(113,388

)

At 31 July 2025

305,654

NET BOOK VALUE

At 31 July 2025

305,654

At 31 July 2024

419,042

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

406,928

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

85,721

19,017

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.