THE BRITISH PARTHENAIS CATTLE SOCIETY

THE BRITISH PARTHENAIS CATTLE SOCIETY
Balance Sheet
As at 31 December 2025

	2025		2024
	£	£	£	£
Current assets	6,507		5,122
Prepayments and accrued income	0		40
Creditors: amount falling due within one year	(860)		(715)
Net current assets		5,647		4,447
Total assets less current liabilities		5,647		4,447
Net assets		5,647		4,447


Reserves		5,647		4,447

NOTES TO THE ACCOUNTS

General Information

THE BRITISH PARTHENAIS CATTLE SOCIETY is a private company, limited by guarantee, registered in England and Wales, registration number 02331297, registration address The British Parthenais Cattle Society, Buttermilk Hall Farm, Aylesbury, Buckinghamshire, HP22 4EY.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income and expenditure account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 20 March 2026 and were signed on its behalf by:

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Matthew Baker
Director

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Tom Hodges
Director

Reports Dated : 03/08/2026	Registered Number: 02331297
England and Wales
THE BRITISH PARTHENAIS CATTLE SOCIETY

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025