FENTENFENNA FARM CIC

Company limited by guarantee

Company Registration Number:
12953185 (England and Wales)

Unaudited statutory accounts for the year ended 31 October 2025

Period of accounts

Start date: 1 November 2024

End date: 31 October 2025

FENTENFENNA FARM CIC

Contents of the Financial Statements

for the Period Ended 31 October 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

FENTENFENNA FARM CIC

Profit And Loss Account

for the Period Ended 31 October 2025

2025 2024


£
£
Turnover: 127,388 125,840
Cost of sales: ( 80,489 ) ( 30,753 )
Gross profit(or loss): 46,899 95,087
Administrative expenses: ( 211,847 ) ( 144,974 )
Other operating income: 223,202 121,719
Operating profit(or loss): 58,254 71,832
Interest payable and similar charges: ( 882 ) ( 2,170 )
Profit(or loss) before tax: 57,372 69,662
Tax: ( 10,952 ) ( 13,235 )
Profit(or loss) for the financial year: 46,420 56,427

FENTENFENNA FARM CIC

Balance sheet

As at 31 October 2025

Notes 2025 2024


£
£
Fixed assets
Tangible assets: 3 486,377 441,814
Total fixed assets: 486,377 441,814
Current assets
Debtors: 4 2,009 17,656
Cash at bank and in hand: 242,966 44,023
Total current assets: 244,975 61,679
Creditors: amounts falling due within one year: 5 ( 265,994 ) ( 55,271 )
Net current assets (liabilities): (21,019) 6,408
Total assets less current liabilities: 465,358 448,222
Creditors: amounts falling due after more than one year: 6 ( 50,000 ) ( 50,000 )
Provision for liabilities: ( 24,187 ) ( 13,235 )
Accruals and deferred income: ( 298,683 ) ( 338,919 )
Total net assets (liabilities): 92,488 46,068
Members' funds
Profit and loss account: 92,488 46,068
Total members' funds: 92,488 46,068

The notes form part of these financial statements

FENTENFENNA FARM CIC

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 27 July 2026
and signed on behalf of the board by:

Name: Luke Berkeley
Status: Director

The notes form part of these financial statements

FENTENFENNA FARM CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

    Tangible fixed assets depreciation policy

    Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Land & buildings 50 Years for buildings, 20 years for infrastructure Plant & machinery 10 years Motor vehicles 10 years Fixtures & fittings 5 years Computer equipment 5 years Other tangible fixed assets 5 years

FENTENFENNA FARM CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 3 1

FENTENFENNA FARM CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 November 2024 268,824 148,722 5,119 49,845 472,510
Additions 32,246 50,705 1,515 84,466
Disposals
Revaluations
Transfers
At 31 October 2025 301,070 199,427 6,634 49,845 556,976
Depreciation
At 1 November 2024 17,229 5,358 1,014 7,095 30,696
Charge for year 10,680 17,991 1,263 9,969 39,903
On disposals
Other adjustments
At 31 October 2025 27,909 23,349 2,277 17,064 70,599
Net book value
At 31 October 2025 273,161 176,078 4,357 32,781 486,377
At 31 October 2024 251,595 143,364 4,105 42,750 441,814

FENTENFENNA FARM CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Debtors

2025 2024
£ £
Trade debtors 1,722 5,466
Prepayments and accrued income 287 287
Other debtors 0 11,903
Total 2,009 17,656

FENTENFENNA FARM CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 230,682 50,137
Trade creditors 31,574 784
Taxation and social security 1,182 1,167
Other creditors 2,556 3,183
Total 265,994 55,271

FENTENFENNA FARM CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 50,000 50,000
Total 50,000 50,000

COMMUNITY INTEREST ANNUAL REPORT

FENTENFENNA FARM CIC

Company Number: 12953185 (England and Wales)

Year Ending: 31 October 2025

Company activities and impact

Facilities and infrastructure The farm has continued development to enable the multiple occupancy tenancy approach to be expanded, currently supporting new entrants into the Agri-food sector the farm is home to 19 micro enterprises. Volunteering The farm continues to support people from the local community through volunteering, many of which suffer high levels of deprivation and have various health conditions, predominantly mental health. Schools The farm is now working with local schools to support students who are struggling to engage with mainstream education. Over 80 young people have accessed activities within the market garden, tree nursery and orchard. The results reflect similar feedback from the previous year showing improved behaviour, attendance, and results in core subjects, but most importantly confidence. Education The farm is now providing supported internships through the multiple tenants across the site. This is due to expand in the coming year. Food distribution The food hub at the farm is now distributing surplus food to community groups across mid-Cornwall, with plans to expand the offering to a wider geographical area in the coming years. Wasted Apple We have developed a range of products utilising otherwise wasted apples from local orchards. We have started bringing these products to market in the local area.

Consultation with stakeholders

Consultation is continuous and ongoing and includes: Cornwall Council A wide range of community organisations Fareshare SW Trussel Trust Local schools Pentreath Volunteer Cornwall Local PCNs NHS Foundation Trust Consultation on how we can improve the services to support beneficiaries, and to start to shape services around supporting the NHS to deliver in more community settings, including farms.

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £60,000.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
27 July 2026

And signed on behalf of the board by:
Name: Luke Berkeley
Status: Director