REGISTERED NUMBER: 08235434 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

NEW PASTURES CARE FARM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K Wootton

S Wootton

REGISTERED OFFICE:

Whitegates Farm

Chesterton Road

Harbury

Leamington Spa

Warwickshire

CV33 9NH

REGISTERED NUMBER:

08235434 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

131,739

74,877

CURRENT ASSETS

Stocks

10,000

12,000

Debtors

5

32,320

16,987

Cash at bank

211,096

178,535

253,416

207,522

CREDITORS

Amounts falling due within one year

6

163,354

141,631

NET CURRENT ASSETS

90,062

65,891

TOTAL ASSETS LESS CURRENT LIABILITIES

221,801

140,768

CREDITORS

Amounts falling due after more than one year

7

(5,776

)

(28,100

)

PROVISIONS FOR LIABILITIES

(7,927

)

(2,963

)

NET ASSETS

208,098

109,705

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

208,096

109,703

SHAREHOLDERS' FUNDS

208,098

109,705

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 24 July 2026 and were signed on its behalf by:

Mrs K Wootton - Director

1.	STATUTORY INFORMATION

New Pastures Care Farm Ltd 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% 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.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 November 2024

71,525

54,432

54,637

Additions

42,598

40,256

2,354

At 31 October 2025

114,123

94,688

56,991

DEPRECIATION

At 1 November 2024

14,754

45,803

46,905

Charge for year

11,412

13,516

2,484

At 31 October 2025

26,166

59,319

49,389

NET BOOK VALUE

At 31 October 2025

87,957

35,369

7,602

At 31 October 2024

56,771

8,629

7,732

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

23,748

3,735

208,077

Additions

-

-

85,208

At 31 October 2025

23,748

3,735

293,285

DEPRECIATION

At 1 November 2024

23,748

1,990

133,200

Charge for year

-

934

28,346

At 31 October 2025

23,748

2,924

161,546

NET BOOK VALUE

At 31 October 2025

-

811

131,739

At 31 October 2024

-

1,745

74,877

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 November 2024

and 31 October 2025

31,610

DEPRECIATION

At 1 November 2024

and 31 October 2025

31,610

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

23,616

12,019

Other debtors

8,704

4,968

32,320

16,987

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,516

4,516

Hire purchase contracts

17,808

3,228

Trade creditors

1,424

444

Taxation and social security

76,198

59,224

Other creditors

63,408

74,219

163,354

141,631

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,776

10,292

Hire purchase contracts

-

17,808

5,776

28,100

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

17,808

21,036

9.	RELATED PARTY DISCLOSURES

At 31 October 2025 other creditors include loans made to the company by the directors amounting to £1,039 (2024 £779). The loans are interest free with no fixed date for repayment.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.