IRIS Accounts Production v26.1.10.61 00842089 Board of Directors Board of Directors 1.9.24 31.8.25 31.8.25 28/5/2026 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00842089 2024-08-31 00842089 2025-08-31 00842089 2024-09-01 2025-08-31 00842089 2023-08-31 00842089 2023-09-01 2024-08-31 00842089 2024-08-31 00842089 ns15:EnglandWales 2024-09-01 2025-08-31 00842089 ns14:PoundSterling 2024-09-01 2025-08-31 00842089 ns10:Director1 2024-09-01 2025-08-31 00842089 ns10:Director2 2024-09-01 2025-08-31 00842089 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 00842089 ns10:SmallEntities 2024-09-01 2025-08-31 00842089 ns10:Audited 2024-09-01 2025-08-31 00842089 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 00842089 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 00842089 ns10:FullAccounts 2024-09-01 2025-08-31 00842089 ns10:Director3 2024-09-01 2025-08-31 00842089 ns10:Director4 2024-09-01 2025-08-31 00842089 ns10:Director5 2024-09-01 2025-08-31 00842089 ns10:CompanySecretary1 2024-09-01 2025-08-31 00842089 ns10:RegisteredOffice 2024-09-01 2025-08-31 00842089 ns5:CurrentFinancialInstruments 2025-08-31 00842089 ns5:CurrentFinancialInstruments 2024-08-31 00842089 ns5:Non-currentFinancialInstruments 2025-08-31 00842089 ns5:Non-currentFinancialInstruments 2024-08-31 00842089 ns5:ShareCapital 2025-08-31 00842089 ns5:ShareCapital 2024-08-31 00842089 ns5:SharePremium 2025-08-31 00842089 ns5:SharePremium 2024-08-31 00842089 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-08-31 00842089 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-08-31 00842089 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 00842089 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 00842089 ns5:LandBuildings 2024-09-01 2025-08-31 00842089 ns5:PlantMachinery 2024-09-01 2025-08-31 00842089 ns5:LandBuildings 2024-08-31 00842089 ns5:PlantMachinery 2024-08-31 00842089 ns5:LandBuildings 2025-08-31 00842089 ns5:PlantMachinery 2025-08-31 00842089 ns5:LandBuildings 2024-08-31 00842089 ns5:PlantMachinery 2024-08-31 00842089 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-09-01 2025-08-31 00842089 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-08-31 00842089 ns5:CostValuation 2024-08-31 00842089 ns5:AdditionsToInvestments 2025-08-31 00842089 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 00842089 ns5:CostValuation 2025-08-31 00842089 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 00842089 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 00842089 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-08-31 00842089 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-08-31 00842089 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-08-31 00842089 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-08-31 00842089 ns5:HirePurchaseContracts 2025-08-31 00842089 ns5:HirePurchaseContracts 2024-08-31 00842089 ns5:WithinOneYear 2025-08-31 00842089 ns5:WithinOneYear 2024-08-31 00842089 ns5:BetweenOneFiveYears 2025-08-31 00842089 ns5:BetweenOneFiveYears 2024-08-31 00842089 ns5:AllPeriods 2025-08-31 00842089 ns5:AllPeriods 2024-08-31 00842089 ns5:DeferredTaxation 2024-08-31 00842089 ns5:DeferredTaxation 2024-09-01 2025-08-31 00842089 ns5:DeferredTaxation 2025-08-31 00842089 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-08-31

REGISTERED NUMBER: 00842089 (England and Wales)

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| MOLESCROFT FARMS LIMITED |

MOLESCROFT FARMS LIMITED (REGISTERED NUMBER: 00842089) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MOLESCROFT FARMS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | M J W Hall

| Mrs C D Hall

| Miss J J W Hall

| Miss T C W Hall

| Mrs C R W Parsonage

| SECRETARY: | Miss T C W Hall

| REGISTERED OFFICE: | Manor Farm

| Manor House Lane

| Walkington

| Beverley

| East Yorkshire

| HU17 8SU

| REGISTERED NUMBER: | 00842089 (England and Wales)

| AUDITORS: | BCO Accountants LLP

| Chartered Certified Accountants

| and Statutory Auditors

| Driffield

MOLESCROFT FARMS LIMITED (REGISTERED NUMBER: 00842089) |

BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,211,717 |  | 4,176,145 |  |

Investments | 5 | 1,043,200 |  | 920,638 |  |

5,254,917 |  | 5,096,783 |  |

CURRENT ASSETS

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

Debtors | 6 | 302,193 |  | 353,583 |  |

Cash at bank | 844,932 |  | 940,119 |  |

1,471,709 |  | 1,608,835 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,698,380 | ) | (1,038,512 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (226,671 | ) | 570,323 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,028,246 |  | 5,667,106 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (20,833 | ) | - |  |

PROVISIONS FOR LIABILITIES | 11 | (209,100 | ) | (211,400 | ) |

NET ASSETS | 4,798,313 |  | 5,455,706 |  |

CAPITAL AND RESERVES

Called up share capital | 1,251,000 |  | 1,251,000 |  |

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

Fair value reserve | 12 | 216,974 |  | 124,177 |  |

Retained earnings | 2,632,172 |  | 3,382,362 |  |

SHAREHOLDERS' FUNDS | 4,798,313 |  | 5,455,706 |  |

MOLESCROFT FARMS LIMITED (REGISTERED NUMBER: 00842089) |

BALANCE SHEET - continued

31 AUGUST 2025

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 13 May 2026 and were signed on its behalf by:

Miss T C W Hall - Director

Mrs C R W Parsonage - Director

MOLESCROFT FARMS LIMITED (REGISTERED NUMBER: 00842089) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Molescroft Farms 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. | 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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The ultimate parent company is Molescroft Farm Estate Limited. The registered office of Molescroft Farm Estate Limited is Molescroft Farm, Grange Way, Beverley, HU17 9FS.

| The financial statements of the company are consolidated in the financial statements of Molescroft Farm Estate Limited . These consolidated financial statements are available from its registered office, Molescroft Farm, Grange Way, Beverley, HU17 9FS.

| 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.

| Land and buildings | - | 2% on cost and not provided

| Plant and machinery etc | - | 25% on reducing balance, at variable rates on reducing balance and Straight line over 20 years

| 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.

MOLESCROFT FARMS LIMITED (REGISTERED NUMBER: 00842089) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| 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 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.

| Investments

| Investments comprise investments in quoted equity instruments which are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is calculated as the market value at the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 4,069,609 |  | 1,967,965 |  | 6,037,574 |  |

| Additions | 92,560 |  | 180,904 |  | 273,464 |  |

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

| At 31 August 2025 | 4,162,169 |  | 2,089,869 |  | 6,252,038 |  |

| DEPRECIATION

| At 1 September 2024 | 481,975 |  | 1,379,454 |  | 1,861,429 |  |

| Charge for year | 53,446 |  | 175,872 |  | 229,318 |  |

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

| At 31 August 2025 | 535,421 |  | 1,504,900 |  | 2,040,321 |  |

| NET BOOK VALUE

| At 31 August 2025 | 3,626,748 |  | 584,969 |  | 4,211,717 |  |

| At 31 August 2024 | 3,587,634 |  | 588,511 |  | 4,176,145 |  |

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

MOLESCROFT FARMS LIMITED (REGISTERED NUMBER: 00842089) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | TANGIBLE FIXED ASSETS - continued

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

| Plant and

| machinery

| etc

£ |

| 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 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 September 2024 | 920,638 |  |

| Additions | 29,765 |  |

| Revaluations | 92,797 |  |

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

| NET BOOK VALUE

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

| At 31 August 2024 | 920,638 |  |

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

| Other

| investments

£ |

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

| Cost | 15 |  |

1,043,200 |  |

MOLESCROFT FARMS LIMITED (REGISTERED NUMBER: 00842089) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 213,962 |  | 333,915 |  |

| Other debtors | 88,231 |  | 19,668 |  |

302,193 |  | 353,583 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 16,667 |  | - |  |

| Trade creditors | 193,579 |  | 110,213 |  |

| Taxation and social security | 90,883 |  | 92,284 |  |

| Other creditors | 1,397,251 |  | 836,015 |  |

1,698,380 |  | 1,038,512 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 20,833 |  | - |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

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

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

37,500 |  | - |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 4,311 |  | 5,748 |  |

| Between one and five years | - |  | 4,311 |  |

4,311 |  | 10,059 |  |

MOLESCROFT FARMS LIMITED (REGISTERED NUMBER: 00842089) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

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

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

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

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

| Deferred |

| tax |

£ |

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

| Credit to Income Statement during year | (2,300 | ) |

| Release |

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

12. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 September 2024 | 124,177 |  |

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

| At 31 August 2025 | 216,974 |  |

13. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Christopher Bryan Wilson FCCA (Senior Statutory Auditor)

| for and on behalf of BCO Accountants LLP

14. | ULTIMATE CONTROLLING PARTY

| At 31 August 2025 Molescroft Farms Limited was a wholly owned subsidiary of Molescroft Farm Estate Limited . Molescroft Farm Estate Limited is the only group into which these financial statements are consolidated and these group accounts can be obtained from its registered office Molescroft Farm, Grange Way, Beverley, HU17 9FS . Molescroft Farm Estate Limited is held under the control of its directors.