REGISTERED NUMBER: 06988191 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

HINDON FARMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D J Barbour

R J Barbour

R T A Browne

SECRETARY:

Mrs D J Barbour

REGISTERED OFFICE:

Oddington Grange

Weston-On-The-Green

Bicester

Oxfordshire

OX25 3QW

REGISTERED NUMBER:

06988191 (England and Wales)

ACCOUNTANTS:

Martin and Company

Two Brewers House

50 North Street

Thame

Oxfordshire

OX9 3BH

FIXED ASSETS

Tangible assets

4

13,349,007

13,458,955

CURRENT ASSETS

Stocks

682,498

672,584

Debtors

5

85,573

177,502

Cash at bank

256,710

41,438

1,024,781

891,524

CREDITORS

Amounts falling due within one year

6

4,148,433

4,275,083

NET CURRENT LIABILITIES

(3,123,652

)

(3,383,559

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,225,355

10,075,396

CREDITORS

Amounts falling due after more than one year

7

(1,020,162

)

(1,097,947

)

PROVISIONS FOR LIABILITIES

(178,122

)

(250,061

)

NET ASSETS

9,027,071

8,727,388

CAPITAL AND RESERVES

Called up share capital

974,293

974,293

Share premium

5,979,422

5,979,422

Retained earnings

2,073,356

1,773,673

9,027,071

8,727,388

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

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

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 22 July 2026 and were signed on its behalf by:

Mrs D J Barbour - Director

1.	STATUTORY INFORMATION

Hindon Farms 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.

Freehold property

-

nil

Plant and machinery

-

25% on reducing balance, 20% on reducing balance and 5% on cost

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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

11,839,402

2,223,422

14,062,824

Additions

-

10,028

10,028

At 30 November 2025

11,839,402

2,233,450

14,072,852

DEPRECIATION

At 1 December 2024

-

603,869

603,869

Charge for year

-

119,976

119,976

At 30 November 2025

-

723,845

723,845

NET BOOK VALUE

At 30 November 2025

11,839,402

1,509,605

13,349,007

At 30 November 2024

11,839,402

1,619,553

13,458,955

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

60,777

150,738

Other debtors

24,796

26,764

85,573

177,502

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

43,720

42,610

Hire purchase contracts

33,536

38,138

Trade creditors

85,276

132,693

Taxation and social security

105,084

14,135

Other creditors

3,880,817

4,047,507

4,148,433

4,275,083

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

1,020,162

1,064,411

Hire purchase contracts

-

33,536

1,020,162

1,097,947

8.	RELATED PARTY DISCLOSURES

Terraughtie Farming Company Limited

As at the year ended 30th November 2025 the company had trade creditors of £26,502 owed to Terraughtie Farming Company Limited.

The company charged Terraughtie Farming Company Limited £15,860 for sales of hay, hire of equipment, subsidies and recharge of insurance; and paid Terraughtie Farming Company Limited £30,000 for management services.

Scenic Farms Limited

As at the year ended 30th November 2025 the company had trade creditors of £13,860 owed to Scenic Farms Limited.

The company charged Scenic Farms Limited £3,857 for recharge of insurance; and paid Scenic Farms Limited £42,160 for use of labour and crop sales.

Rural Properties (Hindon) Ltd

As at the year ended 30th November 2025 the company had no balances owed to/from Rural Properties (Hindon) Ltd.

The company charged Rural Properties (Hindon) Ltd £4,399 for recharges of insurance and £7,769 for fencing materials.

All transactions between the above companies are made at market value.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is The Trustees of the Deana Janette Barbour Sub-Trust.