ESGAIRHIR UCHAF FARM LTD.

Company Registration Number:
12991611 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

ESGAIRHIR UCHAF FARM LTD.

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

ESGAIRHIR UCHAF FARM LTD.

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 281,334 267,683
Total fixed assets: 281,334 267,683
Current assets
Stocks: 327,830 408,560
Debtors:   75,170 47,156
Cash at bank and in hand: 403,842 14,912
Total current assets: 806,842 470,628
Creditors: amounts falling due within one year: 4 (112,916) (73,343)
Net current assets (liabilities): 693,926 397,285
Total assets less current liabilities: 975,260 664,968
Creditors: amounts falling due after more than one year: 5 (223,993) (275,753)
Provision for liabilities: (42,527) (41,464)
Total net assets (liabilities): 708,740 347,751
Capital and reserves
Called up share capital: 4 4
Profit and loss account: 708,736 347,747
Shareholders funds: 708,740 347,751

The notes form part of these financial statements

ESGAIRHIR UCHAF FARM LTD.

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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 July 2026
and signed on behalf of the board by:

Name: D B Walters
Status: Director

The notes form part of these financial statements

ESGAIRHIR UCHAF FARM LTD.

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

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

ESGAIRHIR UCHAF FARM LTD.

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 3 3

ESGAIRHIR UCHAF FARM LTD.

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 1,080,172
Additions 73,510
Disposals (24,638)
At 31 October 2025 1,129,044
Depreciation
At 01 November 2024 812,489
Charge for year 59,837
On disposals (24,616)
At 31 October 2025 847,710
Net book value
At 31 October 2025 281,334
At 31 October 2024 267,683

ESGAIRHIR UCHAF FARM LTD.

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Creditors: amounts falling due within one year note

Trade creditors - 2025: £24,957 2024: £29,758 Corporation tax - 2025: £87,959 2024: £43,585

ESGAIRHIR UCHAF FARM LTD.

Notes to the Financial Statements

for the Period Ended 31 October 2025

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

Director loan accounts - 2025: £223,993 2024: £275,753