IRIS Accounts Production v26.1.10.61 13898234 Board of Directors Board of Directors 31.8.25 1.9.24 31.8.25 31.8.25 Medium entities These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. true true true false true true false false false false true false Ordinary 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13898234 2024-08-31 13898234 2025-08-31 13898234 2024-09-01 2025-08-31 13898234 2023-08-31 13898234 2023-09-01 2024-08-31 13898234 2024-08-31 13898234 ns15:EnglandWales 2024-09-01 2025-08-31 13898234 ns14:PoundSterling 2024-09-01 2025-08-31 13898234 ns10:Director1 2024-09-01 2025-08-31 13898234 ns10:Director2 2024-09-01 2025-08-31 13898234 ns10:Consolidated 2025-08-31 13898234 ns10:ConsolidatedGroupCompanyAccounts 2024-09-01 2025-08-31 13898234 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13898234 ns10:Consolidated ns10:MediumEntities 2024-09-01 2025-08-31 13898234 ns10:Consolidated ns10:Audited 2024-09-01 2025-08-31 13898234 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13898234 ns10:Consolidated 2024-09-01 2025-08-31 13898234 ns10:Consolidated ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 13898234 ns10:Medium-sizedCompaniesRegimeForAccounts ns10:Consolidated 2024-09-01 2025-08-31 13898234 ns10:FullAccounts 2024-09-01 2025-08-31 13898234 ns5:Subsidiary1 2024-09-01 2025-08-31 13898234 ns5:Subsidiary2 2024-09-01 2025-08-31 13898234 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 13898234 ns10:Director3 2024-09-01 2025-08-31 13898234 ns10:Director4 2024-09-01 2025-08-31 13898234 ns10:Director5 2024-09-01 2025-08-31 13898234 ns10:RegisteredOffice 2024-09-01 2025-08-31 13898234 ns10:Consolidated 2023-09-01 2024-08-31 13898234 ns5:CurrentFinancialInstruments 2025-08-31 13898234 ns5:CurrentFinancialInstruments 2024-08-31 13898234 ns5:ShareCapital 2025-08-31 13898234 ns5:ShareCapital 2024-08-31 13898234 ns5:ShareCapital 2023-08-31 13898234 ns5:RetainedEarningsAccumulatedLosses 2023-08-31 13898234 ns5:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 13898234 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 13898234 ns5:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 13898234 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 13898234 1 2024-09-01 2025-08-31 13898234 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-09-01 2025-08-31 13898234 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-09-01 2025-08-31 13898234 ns5:PlantMachinery 2024-09-01 2025-08-31 13898234 ns5:FurnitureFittings 2024-09-01 2025-08-31 13898234 ns5:MotorVehicles 2024-09-01 2025-08-31 13898234 ns5:ComputerEquipment 2024-09-01 2025-08-31 13898234 ns5:CostValuation 2024-08-31 13898234 1 ns5:Subsidiary1 2024-09-01 2025-08-31 13898234 ns5:Subsidiary2 3 2024-09-01 2025-08-31 13898234 ns10:OrdinaryShareClass1 2025-08-31

REGISTERED NUMBER: 13898234 (England and Wales)

| GROUP STRATEGIC REPORT, |

| REPORT OF THE DIRECTORS AND |

| AUDITED |

| CONSOLIDATED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| MOLESCROFT FARM ESTATE LIMITED |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Group Strategic Report | 2 |

| Report of the Directors | 3 |

| Report of the Independent Auditors | 5 |

| Consolidated Income Statement | 8 |

| Consolidated Other Comprehensive Income | 9 |

| Consolidated Balance Sheet | 10 |

| Company Balance Sheet | 11 |

| Consolidated Statement of Changes in Equity | 12 |

| Company Statement of Changes in Equity | 13 |

| Consolidated Cash Flow Statement | 14 |

| Notes to the Consolidated Cash Flow Statement | 15 |

| Notes to the Consolidated Financial Statements | 16 |

| MOLESCROFT FARM ESTATE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | M J W Hall

| Miss T C W Hall

| Mrs C R W Parsonage

| Mrs C D Hall

| Miss J J W Hall

| REGISTERED OFFICE: | Molescroft Farm

| Grange Way

| Beverley

| East Yorkshire

| HU17 9FS

| REGISTERED NUMBER: | 13898234 (England and Wales)

| AUDITORS: | BCO Accountants LLP

| Chartered Certified Accountants

| and Statutory Auditors

| Driffield

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The directors present their strategic report of the company and the group for the year ended 31 August 2025.

REVIEW OF BUSINESS

The key financial highlights are as follows:

| 2025 |  | 2024 |  |  | 2023 |  |

| £ |  | £ |  |  | £ |  |

Turnover |  | 2,852 |  | 2,839 |  |  | 2,740 |  |

Profit before tax |  | 1,009 |  | 800 |  |  | 244 |  |

Net assets |  | 5,841 |  | 6,025 |  |  | 5,513 |  |

The directors consider the group results for the year to be satisfactory.

PRINCIPAL RISKS AND UNCERTAINTIES

The principal risks for the group are weather related issues for agriculture and meeting legal and regulatory requirements to ensure safe effective childcare.

KEY PERFORMANCE INDICATORS

| 2025 |  | 2024 |  | 2023 |  |  |

Growth in Revenue |  | 0.5% |  | 3.6% |  | - |  |  |

Gross Profit Margin |  | 40% |  | 35% |  | 16% |  |  |

Net Profit Margin |  | 35% |  | 28% |  | 9% |  |  |

FUTURE DEVELOPMENTS

In view of the group's continued successful financial results the directors will continue the same business model as previously and expect to continue trading at the same productivity levels as in previous years.

FINANCIAL INSTRUMENTS

The group's principal financial instruments comprise of bank balances and trade creditors. The main purpose of these instruments is to raise funds and finance for the group's operations.

Due to the nature of the financial instruments used by the group there is limited exposure to price risk. The group's approach to managing other risks applicable to the financial instruments is shown below.

In respect of bank balances, the liquidity risk is managed by maintaining a balance between the continuity of funding and flexibility through the use of overdrafts.

Trade debtors are managed in respect of credit and cash flow risk by policies concerning the credit offered to customers and the regular monitoring of amounts outstanding for both time and credit limits.

Trade creditors liquidity risk is managed by ensuring sufficient funds are available to meet the amounts due.

ON BEHALF OF THE BOARD:

Miss T C W Hall - Director

26 May 2026

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 AUGUST 2025

The directors present their report with the financial statements of the company and the group for the year ended 31 August 2025.

PRINCIPAL ACTIVITIES

The principal activities of the group in the year under review were those of farming and a children's nursery.

DIVIDENDS

Interim dividends of £1,031,059 were paid on the ordinary £1 shares. The directors recommend that no final dividend be paid on these shares.

The total distribution of dividends for the period ended 31 August 2025 will be £1,031,059 (2024 - £176,472).

DIRECTORS

The directors shown below have held office during the whole of the period from 1 September 2024 to the date of this report.

M J W Hall

Miss T C W Hall

Mrs C R W Parsonage

Mrs C D Hall

Miss J J W Hall

DISCLOSURE IN THE STRATEGIC REPORT

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Schedule 7 of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 to be contained in the directors' report. It has done so in respect of future developments and financial instruments.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 AUGUST 2025

AUDITORS

The auditors, BCO Accountants LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Miss T C W Hall - Director

26 May 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

MOLESCROFT FARM ESTATE LIMITED

Opinion

We have audited the financial statements of Molescroft Farm Estate Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 August 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 31 August 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

MOLESCROFT FARM ESTATE LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

MOLESCROFT FARM ESTATE LIMITED

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the group and determined that the most significant are those that relate to:

- Financial Reporting Standard 102

- Companies Act 2006

- Health and safety

- Safeguarding

We assessed the risks of material misstatement in respect of fraud through discussions with directors.

Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above. Enquiries were made of management and we corroborated our enquiries by reviewing the company's health and safety manuals and OFSTED reports.

We considered the risk of fraud through management override and, in response, we incorporated testing of manual journal entries throughout the year into our audit approach.

Based on the results of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud. We considered the risk of fraud to be low. Accounting policies were reviewed and an element of unpredictability was included in our audit procedures.

We consider that the nature, timing and extent of audit procedures performed increases the likelihood of detection of any irregularities.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Christopher Bryan Wilson FCCA (Senior Statutory Auditor)

for and on behalf of BCO Accountants LLP

Chartered Certified Accountants

| and Statutory Auditors

Driffield

3 August 2026

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

CONSOLIDATED

INCOME STATEMENT

FOR THE YEAR ENDED 31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 3 | 2,852,333 |  | 2,839,501 |  |

Cost of sales | (1,706,160 | ) | (1,851,455 | ) |

GROSS PROFIT | 1,146,173 |  | 988,046 |  |

Administrative expenses | (543,963 | ) | (552,265 | ) |

602,210 |  | 435,781 |  |

Other operating income | 4 | 366,984 |  | 316,146 |  |

OPERATING PROFIT | 6 | 969,194 |  | 751,927 |  |

Income from fixed asset investments | 20,738 |  | 33,234 |  |

Interest receivable and similar income | 20,096 |  | 15,132 |  |

1,010,028 |  | 800,293 |  |

Interest payable and similar expenses | 7 | (99 | ) | - |  |

PROFIT BEFORE TAXATION | 1,009,929 |  | 800,293 |  |

Tax on profit | 8 | (256,062 | ) | (202,328 | ) |

PROFIT FOR THE FINANCIAL YEAR | 753,867 |  | 597,965 |  |

Profit attributable to:

Owners of the parent | 753,867 |  | 597,965 |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

CONSOLIDATED

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 753,867 |  | 597,965 |  |

OTHER COMPREHENSIVE INCOME |

Gain on revaluation of investments | 92,797 |  | 90,372 |  |

Income tax relating to other comprehensive income | - |  | - |  |

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX | 92,797 |  | 90,372 |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 846,664 |  | 688,337 |  |

Total comprehensive income attributable to:

Owners of the parent | 846,664 |  | 688,337 |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

CONSOLIDATED BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 11 | 4,214,495 |  | 4,176,852 |  |

Investments | 12 | 1,043,200 |  | 920,638 |  |

5,257,695 |  | 5,097,490 |  |

CURRENT ASSETS

Stocks | 13 | 324,584 |  | 315,133 |  |

Debtors | 14 | 292,695 |  | 339,766 |  |

Cash at bank | 878,043 |  | 991,763 |  |

1,495,322 |  | 1,646,662 |  |

CREDITORS

Amounts falling due within one year | 15 | (682,064 | ) | (507,337 | ) |

NET CURRENT ASSETS | 813,258 |  | 1,139,325 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,070,953 |  | 6,236,815 |  |

CREDITORS

Amounts falling due after more than one year | 16 | (20,833 | ) | - |  |

PROVISIONS FOR LIABILITIES | 19 | (209,100 | ) | (211,400 | ) |

NET ASSETS | 5,841,020 |  | 6,025,415 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 12,522,509 |  | 12,522,509 |  |

Share premium | 21 | 698,167 |  | 698,167 |  |

Consolidation reserve | 21 | (11,271,509 | ) | (11,271,509 | ) |

Fair value reserve | 21 | 216,974 |  | 124,177 |  |

Retained earnings | 21 | 3,674,879 |  | 3,952,071 |  |

SHAREHOLDERS' FUNDS | 5,841,020 |  | 6,025,415 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

Miss T C W Hall - Director

Mrs C R W Parsonage - Director

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

COMPANY BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 11 | - |  | - |  |

Investments | 12 | 12,522,609 |  | 12,522,609 |  |

12,522,609 |  | 12,522,609 |  |

CREDITORS

Amounts falling due within one year | 15 | (100 | ) | (100 | ) |

NET CURRENT LIABILITIES | (100 | ) | (100 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,522,509 |  | 12,522,509 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 12,522,509 |  | 12,522,509 |  |

SHAREHOLDERS' FUNDS | 12,522,509 |  | 12,522,509 |  |

Company's profit for the financial year | 1,031,059 |  | 176,472 |  |

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

Miss T C W Hall - Director

Mrs C R W Parsonage - Director

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 AUGUST 2025

| Called up |

| share |  | Retained |  | Share

| capital |  | earnings |  | premium

£ | £ | £ |

Balance at 1 September 2023 | 12,522,509 |  | 3,530,578 |  | 698,167 |  |

Changes in equity

Dividends | - |  | (176,472 | ) | - |  |

Total comprehensive income | - |  | 597,965 |  | - |  |

Balance at 31 August 2024 | 12,522,509 |  | 3,952,071 |  | 698,167 |  |

Changes in equity

Dividends | - |  | (1,031,059 | ) | - |  |

Total comprehensive income | - |  | 753,867 |  | - |  |

Balance at 31 August 2025 | 12,522,509 |  | 3,674,879 |  | 698,167 |  |

| Fair |

| Consolidation |  | value |  | Total

| reserve |  | reserve |  | equity

£ | £ | £ |

Balance at 1 September 2023 | (11,271,509 | ) | 33,805 |  | 5,513,550 |  |

Changes in equity

Dividends | - |  | - |  | (176,472 | ) |

Total comprehensive income | - |  | 90,372 |  | 688,337 |  |

Balance at 31 August 2024 | (11,271,509 | ) | 124,177 |  | 6,025,415 |  |

Changes in equity

Dividends | - |  | - |  | (1,031,059 | ) |

Total comprehensive income | - |  | 92,797 |  | 846,664 |  |

Balance at 31 August 2025 | (11,271,509 | ) | 216,974 |  | 5,841,020 |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

COMPANY STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 AUGUST 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 September 2023 | 12,522,509 |  | - |  | 12,522,509 |  |

Changes in equity

Dividends | - |  | (176,472 | ) | (176,472 | ) |

Total comprehensive income | - |  | 176,472 |  | 176,472 |  |

Balance at 31 August 2024 | 12,522,509 |  | - |  | 12,522,509 |  |

Changes in equity

Dividends | - |  | (1,031,059 | ) | (1,031,059 | ) |

Total comprehensive income | - |  | 1,031,059 |  | 1,031,059 |  |

Balance at 31 August 2025 | 12,522,509 |  | - |  | 12,522,509 |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,303,863 |  | 825,319 |  |

Interest element of hire purchase payments paid | (99 | ) | - |  |

Tax paid | (191,077 | ) | (190,298 | ) |

Net cash from operating activities | 1,112,687 |  | 635,021 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (244,167 | ) | (176,563 | ) |

Purchase of fixed asset investments | (29,765 | ) | (44,198 | ) |

Sale of tangible fixed assets | 250 |  | 18,500 |  |

Interest received | 20,096 |  | 15,132 |  |

Dividends received | 20,738 |  | 33,234 |  |

Net cash from investing activities | (232,848 | ) | (153,895 | ) |

Cash flows from financing activities

Capital repayments in year | (12,500 | ) | (36,250 | ) |

Amount introduced by directors | - |  | 50,000 |  |

Hire purchase finance | 50,000 |  | - |  |

Equity dividends paid | (1,031,059 | ) | (176,472 | ) |

Net cash from financing activities | (993,559 | ) | (162,722 | ) |

(Decrease)/increase in cash and cash equivalents | (113,720 | ) | 318,404 |  |

Cash and cash equivalents at beginning of year | 2 | 991,763 |  | 673,359 |  |

Cash and cash equivalents at end of year | 2 | 878,043 |  | 991,763 |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 AUGUST 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 1,009,929 |  | 800,293 |  |

| Depreciation charges | 230,950 |  | 227,224 |  |

| Profit on disposal of fixed assets | (24,676 | ) | (7,727 | ) |

| Finance costs | 99 |  | - |  |

| Finance income | (40,834 | ) | (48,366 | ) |

1,175,468 |  | 971,424 |  |

| Increase in stocks | (9,451 | ) | (15,365 | ) |

| Decrease/(increase) in trade and other debtors | 47,071 |  | (163,837 | ) |

| Increase in trade and other creditors | 90,775 |  | 33,097 |  |

| Cash generated from operations | 1,303,863 |  | 825,319 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 August 2025

| 31/8/25 |  | 1/9/24

£ | £ |

| Cash and cash equivalents | 878,043 |  | 991,763 |  |

| Year ended 31 August 2024

| 31/8/24 |  | 1/9/23

£ | £ |

| Cash and cash equivalents | 991,763 |  | 673,359 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1/9/24 | Cash flow | At 31/8/25

£ | £ | £ |

| Net cash |

| Cash at bank | 991,763 |  | (113,720 | ) | 878,043 |  |

991,763 |  | (113,720 | ) | 878,043 |  |

| Debt

| Finance leases | - |  | (37,500 | ) | (37,500 | ) |

- |  | (37,500 | ) | (37,500 | ) |

| Total | 991,763 |  | (151,220 | ) | 840,543 |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Molescroft Farm Estate 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 General Information page.

| The group consists of Molescroft Farm Estate Limited and its two subsidiary companies.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Basis of consolidation

| The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| 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.

| Freehold property | - | 2% on cost

| Land | - | not provided

| Plant and machinery | - | at variable rates on reducing balance

| Fixtures and fittings | - | 25% on cost, 25% on reducing balance and Straight line over 20 years

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% 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.

| Financial instruments

| Basic financial assets including trade and other receivables, cash and bank balances are initially recognised at transaction price and subsequently measured at amortised cost.

| Basic financial liabilities including trade and other payables and bank loans are initially recognised at transaction price and subsequently measured at amortised cost.

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| Pension costs and other post-retirement benefits

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

3. | TURNOVER

| The turnover and profit before taxation are attributable to the principal activities of the group.

| An analysis of turnover by class of business is given below:

| 2025 |  | 2024

£ | £ |

| Farming | 825,177 |  | 1,151,444 |  |

| Nursery | 2,027,156 |  | 1,688,057 |  |

2,852,333 |  | 2,839,501 |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | OTHER OPERATING INCOME

| 2025 |  | 2024

£ | £ |

| Rents received | 155,614 |  | 168,745 |  |

| Sundry receipts | 6,621 |  | 3,708 |  |

| Wayleaves and mast rental | 29,277 |  | 3,205 |  |

| Solar income | 46,615 |  | 32,098 |  |

| Biomass income | 31,778 |  | 31,622 |  |

| Dog field rent | 97,079 |  | 76,768 |  |

366,984 |  | 316,146 |  |

5. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 1,066,117 |  | 984,028 |  |

| Social security costs | 83,121 |  | 64,170 |  |

| Other pension costs | 39,997 |  | 38,407 |  |

1,189,235 |  | 1,086,605 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Farm | 9 |  | 8 |  |

| Nursery | 46 |  | 46 |  |

55 |  | 54 |  |

| 2025 |  | 2024

£ | £ |

| Directors' remuneration | 35,645 |  | 32,080 |  |

| Directors' pension contributions to money purchase schemes | 12,734 |  | 11,520 |  |

6. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 205,950 |  | 227,224 |  |

| Depreciation - assets on hire purchase contracts | 25,000 |  | - |  |

| Profit on disposal of fixed assets | (24,676 | ) | (7,727 | ) |

| Auditors remuneration | 8,000 |  | 8,000 |  |

| Auditors remuneration for non audit work | 9,500 |  | 8,800 |  |

7. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Hire purchase | 99 |  | - |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

8. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 258,362 |  | 230,928 |  |

| Deferred tax | (2,300 | ) | (28,600 | ) |

| Tax on profit | 256,062 |  | 202,328 |  |

| UK corporation tax has been charged at 25 % (2024 - 25 %).

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 1,009,929 |  | 800,293 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 252,482 |  | 200,073 |  |

| Effects of:

| Expenses not deductible for tax purposes | 2,886 |  | 2,965 |  |

| Investment income not taxed | (5,185 | ) | (8,309 | ) |

| Depreciation on assets not attracting capital allowances | 11,887 |  | 11,424 |  |

| Structure and building allowances | (5,530 | ) | (5,381 | ) |

| Other adjustments | (478 | ) | 1,556 |  |

| Total tax charge | 256,062 |  | 202,328 |  |

| Tax effects relating to effects of other comprehensive income |

| 2025 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Gain on revaluation of investments | 92,797 |  | - |  | 92,797 |  |

| 2024 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Gain on revaluation of investments | 90,372 |  | - |  | 90,372 |  |

| The net reversal of deferred tax liabilities for the group expected to occur in the next year is £49,000 (2024 - £56,000). This expected reversal is due to the movement in the accelerated capital allowances timing differences.

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

10. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of £1 each

| Interim | 1,031,059 |  | 176,472 |  |

11. | TANGIBLE FIXED ASSETS

| Group

| Freehold |  | Plant and

| property |  | Land |  | machinery

£ | £ | £ |

| COST

| At 1 September 2024 | 2,579,717 |  | 1,489,892 |  | 1,731,751 |  |

| Additions | 92,560 |  | - |  | 157,166 |  |

| Disposals | - |  | - |  | (59,000 | ) |

| At 31 August 2025 | 2,672,277 |  | 1,489,892 |  | 1,829,917 |  |

| DEPRECIATION

| At 1 September 2024 | 481,975 |  | - |  | 1,254,014 |  |

| Charge for year | 53,446 |  | - |  | 156,593 |  |

| Eliminated on disposal | - |  | - |  | (50,426 | ) |

| At 31 August 2025 | 535,421 |  | - |  | 1,360,181 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,136,856 |  | 1,489,892 |  | 469,736 |  |

| At 31 August 2024 | 2,097,742 |  | 1,489,892 |  | 477,737 |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

11. | TANGIBLE FIXED ASSETS - continued

| Group

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 252,260 |  | 29,895 |  | 10,468 |  | 6,093,983 |  |

| Additions | 3,703 |  | 21,990 |  | 1,748 |  | 277,167 |  |

| Disposals | - |  | - |  | - |  | (59,000 | ) |

| At 31 August 2025 | 255,963 |  | 51,885 |  | 12,216 |  | 6,312,150 |  |

| DEPRECIATION

| At 1 September 2024 | 154,983 |  | 18,561 |  | 7,598 |  | 1,917,131 |  |

| Charge for year | 11,424 |  | 8,331 |  | 1,156 |  | 230,950 |  |

| Eliminated on disposal | - |  | - |  | - |  | (50,426 | ) |

| At 31 August 2025 | 166,407 |  | 26,892 |  | 8,754 |  | 2,097,655 |  |

| NET BOOK VALUE

| At 31 August 2025 | 89,556 |  | 24,993 |  | 3,462 |  | 4,214,495 |  |

| At 31 August 2024 | 97,277 |  | 11,334 |  | 2,870 |  | 4,176,852 |  |

| Included in cost of land and buildings is freehold land of £1,489,892 (2024 - £1,489,892) which is not depreciated.

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

| Plant and

| machinery

£ |

| COST

| Additions | 100,000 |  |

| At 31 August 2025 | 100,000 |  |

| DEPRECIATION

| Charge for year | 25,000 |  |

| At 31 August 2025 | 25,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 75,000 |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

12. | FIXED ASSET INVESTMENTS

| Group

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 September 2024 | 920,623 |  | 15 |  | 920,638 |  |

| Additions | 29,765 |  | - |  | 29,765 |  |

| Revaluations | 92,797 |  | - |  | 92,797 |  |

| At 31 August 2025 | 1,043,185 |  | 15 |  | 1,043,200 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,043,185 |  | 15 |  | 1,043,200 |  |

| At 31 August 2024 | 920,623 |  | 15 |  | 920,638 |  |

| Cost or valuation at 31 August 2025 is represented by:

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2025 | 1,043,185 |  | - |  | 1,043,185 |  |

| Cost | - |  | 15 |  | 15 |  |

1,043,185 |  | 15 |  | 1,043,200 |  |

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 12,522,609 |  |

| NET BOOK VALUE

| At 31 August 2025 | 12,522,609 |  |

| At 31 August 2024 | 12,522,609 |  |

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiaries

| Molescroft Farms Limited

| Registered office: Manor Farm, Manor House Lane, Walkington, Beverley, HU17 8SU

| Nature of business: Farming

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

12. | FIXED ASSET INVESTMENTS - continued

| Molescroft Farm Children's Nursery Limited

| Registered office: Manor Farm, Manor House Lane, Walkington, Beverley, HU17 8SU

| Nature of business: Children's nursery

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

13. | STOCKS

| Group |

2025 | 2024 |

£ | £ |

| Valuation | 324,584 |  | 315,133 |  |

14. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |

2025 | 2024 |

£ | £ |

| Trade debtors | 204,564 |  | 320,198 |  |

| Directors' loan accounts | 2,160 |  | 2,160 |  |

| VAT | - |  | 879 |  |

| Prepayments | 85,971 |  | 16,529 |  |

292,695 |  | 339,766 |  |

15. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Hire purchase contracts (see note 17) | 16,667 |  | - |  | - |  | - |  |

| Trade creditors | 237,454 |  | 128,677 |  | - |  | - |  |

| Tax | 258,362 |  | 191,077 |  | - |  | - |  |

| VAT | 16,385 |  | - |  | - |  | - |  |

| Other creditors | 504 |  | 650 |  | 100 |  | 100 |  |

| Directors' current accounts | 185 |  | 185 |  | - |  | - |  |

| Directors' loan accounts | 85,036 |  | 85,036 |  | - |  | - |  |

| Accruals and deferred income | 31,430 |  | 72,053 |  | - |  | - |  |

| Accrued expenses | 36,041 |  | 29,659 |  | - |  | - |  |

682,064 |  | 507,337 |  | 100 |  | 100 |  |

16. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| Group |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 17) | 20,833 |  | - |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

17. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 16,667 |  | - |  |

| Between one and five years | 20,833 |  | - |  |

37,500 |  | - |  |

| Group

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 10,166 |  | 11,603 |  |

| Between one and five years | 11,710 |  | 21,878 |  |

21,876 |  | 33,481 |  |

18. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 37,500 |  | - |  |

| Hire purchase liabilities are secured on the asset that were purchased with this finance.

19. | PROVISIONS FOR LIABILITIES

| Group |

2025 | 2024 |

£ | £ |

| Deferred tax | 209,100 |  | 211,400 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 211,400 |  |

| Provided during year | (2,300 | ) |

| Balance at 31 August 2025 | 209,100 |  |

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

20. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 12,522,509 | Ordinary | £1 | 12,522,509 |  | 12,522,509 |  |

| The shares that have been allotted, issued and fully paid are divided as follows:

| 'A' |  | 'B' |  | 'C' |  | 'D' |  | 'E' |  |  |

| ordinary |  | ordinary |  | ordinary |  | ordinary |  | ordinary |  |  |

| £1,254,593 |  | £5,090,085 |  | £675,675 |  | £2,751,078 |  | £2,751,078 |  |  |

| All shares rank pari passu in all respects save that dividends may be payable at varying rates on the different classes of shares.

21. | RESERVES

| Group

| Fair |

| Retained |  | Share |  | Consolidation |  | value |

| earnings |  | premium |  | reserve |  | reserve |  | Totals

£ | £ | £ | £ | £ |

| At 1 September 2024 | 3,952,071 |  | 698,167 |  | (11,271,509 | ) | 124,177 |  | (6,497,094 | ) |

| Profit for the year | 753,867 |  | 753,867 |  |

| Dividends | (1,031,059 | ) | (1,031,059 | ) |

| Gain on revaluation of investments | - |  | - |  | - |  | 92,797 |  | 92,797 |  |

| At 31 August 2025 | 3,674,879 |  | 698,167 |  | (11,271,509 | ) | 216,974 |  | (6,681,489 | ) |

22. | PENSION COMMITMENTS

| The group operates defined contribution pension schemes on behalf of its directors and employees. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost for the year amounts to £39,997 (2024 - £38,407). Included in creditors at the year end is £5,864 (2024 - £5,577) of outstanding contributions.

23. | RELATED PARTY DISCLOSURES

| Entities with control, joint control or significant influence over the entity

2025 | 2024 |

£ | £ |

| Sales | 232,695 |  | 301,736 |  |

| Purchases | 179,235 |  | 360,145 |  |

| Rents received | 26,016 |  | 26,016 |  |

| Amount due from related party | 110,997 |  | 113,363 |  |

| Amount due to related party | - |  | 22,844 |  |

24. | ULTIMATE CONTROLLING PARTY

| Molescroft Farm Estate Limited is held under the control of the directors.

MOLESCROFT FARM ESTATE LIMITED (REGISTERED NUMBER: 13898234) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

25. | TRANSACTIONS WITH DIRECTORS

| During the year, total dividends of £1,031,059 (2024 - £176,472) were paid to the directors.