Bentleys Castle Fruit Farm Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08612081 (England and Wales)

BENTLEYS CASTLE FRUIT FARM LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST APRIL 2024 TO 30TH SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M H Bentley

Mrs A C Bentley

REGISTERED OFFICE:

Castle Fruit Farm

Castle Tump

Newent

Gloucestershire

GL18 1LS

REGISTERED NUMBER:

08612081 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

66,912

Tangible assets

5

-

4,092

-

71,004

CURRENT ASSETS

Stocks

-

69,883

Debtors

6

138,392

125,800

Cash at bank

209,067

202,929

347,459

398,612

CREDITORS

Amounts falling due within one year

7

265,323

293,895

NET CURRENT ASSETS

82,136

104,717

TOTAL ASSETS LESS CURRENT
LIABILITIES

82,136

175,721

PROVISIONS FOR LIABILITIES

8

-

777

NET ASSETS

82,136

174,944

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

82,036

174,844

SHAREHOLDERS' FUNDS

82,136

174,944

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th September 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 23rd January 2026 and were signed on its behalf by:

M H Bentley - Director

1.	STATUTORY INFORMATION

Bentleys Castle Fruit 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. These financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013 is being amortised over 15 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% 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 liabilities, including trade and other debtors, bank loans and loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets and liabilities are only offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the company intends to either settle on a net basis, or to realise the asset and settle the liability simultaneously.

Debt instruments that have no stated interest rate are classified as payable or receivable within one year are initially measured at an un-discounted amount of the cash or other consideration expected to be paid, net of impairment.

Taxation

Current tax is recognised for the amount of corporation tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only recognised to the extent that is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

With the exception of changes arising on the initial recognition of a business combination, the tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. Deferred tax assets and deferred tax liabilities are offset only if:

- The company has a legally enforceable right to set off current tax assets against current tax liabilities, and

- The deferred tax assets and deferred tax liabilities relate to corporation taxes levied by the same taxation authority on either the same taxable entity or different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

230,000

Disposals

(230,000

)

At 30th September 2025

-

AMORTISATION

At 1st April 2024

163,088

Eliminated on disposal

(163,088

)

At 30th September 2025

-

NET BOOK VALUE

At 30th September 2025

-

At 31st March 2024

66,912

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1st April 2024

13,572

3,700

1,085

18,357

Additions

1,273

-

1,273

Disposals

(14,845

)

(3,700

)

(1,085

)

(19,630

)

At 30th September 2025

-

DEPRECIATION

At 1st April 2024

11,743

1,619

903

14,265

Eliminated on disposal

(11,743

)

(1,619

)

(903

)

(14,265

)

At 30th September 2025

-

NET BOOK VALUE

At 30th September 2025

-

At 31st March 2024

1,829

2,081

182

4,092

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

64,238

27,915

Other debtors

69,147

97,885

Tax

5,007

-

138,392

125,800

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

3,139

673

Tax

-

5,513

Social security and other taxes

-

273

VAT

9,173

804

Directors' current accounts

251,511

238,069

Accrued expenses

1,500

48,563

265,323

293,895

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

-

777

Deferred tax

£

Balance at 1st April 2024

777

Provided during period

(777

)

Balance at 30th September 2025

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

45

Ordinary A

£1

45

Ordinary B

£1

45

10

Ordinary C

£1

10

100