REGISTERED NUMBER: 02038893 (England and Wales)

ROYLAND FARMS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S R Green

Mrs L J Green

SECRETARY:

Mrs L J Green

REGISTERED OFFICE:

Manor Farm

Morton Bagot

Studley

Warwickshire

B80 7ED

REGISTERED NUMBER:

02038893 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

1,208,311

1,152,631

CURRENT ASSETS

Stocks

81,561

81,567

Debtors

5

76,380

47,013

Investments

6

500

500

Cash at bank and in hand

42,431

53,097

200,872

182,177

CREDITORS

Amounts falling due within one year

7

11,096

21,117

NET CURRENT ASSETS

189,776

161,060

TOTAL ASSETS LESS CURRENT LIABILITIES

1,398,087

1,313,691

PROVISIONS FOR LIABILITIES

47,973

49,202

NET ASSETS

1,350,114

1,264,489

CAPITAL AND RESERVES

Called up share capital

500

500

Share premium

479,478

479,478

Retained earnings

870,136

784,511

SHAREHOLDERS' FUNDS

1,350,114

1,264,489

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 28 July 2026 and were signed on its behalf by:

S R Green - Director

1.	STATUTORY INFORMATION

Royland 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.

Land and buildings

-

not provided and Straight line over 4 years

Plant and machinery etc

-

25% on reducing balance and 15% 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.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

1,008,100

637,699

1,645,799

Additions

-

85,604

85,604

At 31 October 2025

1,008,100

723,303

1,731,403

DEPRECIATION

At 1 November 2024

4,182

488,986

493,168

Charge for year

2,091

27,833

29,924

At 31 October 2025

6,273

516,819

523,092

NET BOOK VALUE

At 31 October 2025

1,001,827

206,484

1,208,311

At 31 October 2024

1,003,918

148,713

1,152,631

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

4,058

-

Other debtors

72,322

47,013

76,380

47,013

6.	CURRENT ASSET INVESTMENTS

31.10.25

31.10.24

£

£

Unlisted investments

500

500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

838

81

Taxation and social security

6,838

17,516

Other creditors

3,420

3,520

11,096

21,117