REGISTERED NUMBER: 03657741 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

LOWER WHITECHURCH FARM LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M D Trevett

REGISTERED OFFICE:

Lower Whitechurch

Winterborne Stickland

Blandford

Dorset

DT11 0NT

REGISTERED NUMBER:

03657741 (England and Wales)

ACCOUNTANTS:

Evans & Co

Manchester House

High Street

Stalbridge

Sturminster Newton

Dorset

DT10 2LL

FIXED ASSETS

Tangible assets

5

125

148

Investment property

6

250,000

250,000

250,125

250,148

CURRENT ASSETS

Debtors

1,091

-

Cash at bank

75,888

59,748

76,979

59,748

CREDITORS

Amounts falling due within one year

111,407

61,779

NET CURRENT LIABILITIES

(34,428

)

(2,031

)

TOTAL ASSETS LESS CURRENT LIABILITIES

215,697

248,117

PROVISIONS FOR LIABILITIES

13,180

11,097

NET ASSETS

202,517

237,020

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

7

41,622

41,622

Retained earnings

160,795

195,298

SHAREHOLDERS' FUNDS

202,517

237,020

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 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 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 Balance Sheet for the year ended 31 October 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 director and authorised for issue on 28 July 2026 and were signed by:

M D Trevett - Director

1.	STATUTORY INFORMATION

Lower Whitechurch Farm 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

10,209

DEPRECIATION

At 1 November 2024

10,061

Charge for year

23

At 31 October 2025

10,084

NET BOOK VALUE

At 31 October 2025

125

At 31 October 2024

148

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

250,000

NET BOOK VALUE

At 31 October 2025

250,000

At 31 October 2024

250,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2021

34,719

Valuation in 2024

18,000

Cost

197,281

250,000

Investment property was valued on an open market basis on 28 July 2026 by M D Trevett .

7.

RESERVES

Fair

value

reserve

£

At 1 November 2024

and 31 October 2025

41,622