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REGISTERED NUMBER: 07895625 (England and Wales)

| HOME FARM EQUINE LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

HOME FARM EQUINE LIMITED (REGISTERED NUMBER: 07895625)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

HOME FARM EQUINE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | M J Barlow

| REGISTERED OFFICE: | 14 London Road

| Newark

| Nottinghamshire

| NG24 1TW

| REGISTERED NUMBER: | 07895625 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 14 London Road

| Newark

| Nottinghamshire

| NG24 1TW

HOME FARM EQUINE LIMITED (REGISTERED NUMBER: 07895625)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 211,674 |  | 191,569 |  |

211,674 |  | 191,569 |  |

CURRENT ASSETS

Inventories | 105,772 |  | 55,000 |  |

Debtors | 6 | 176,734 |  | 115,433 |  |

Cash at bank and in hand | 30,602 |  | 51,166 |  |

313,108 |  | 221,599 |  |

CREDITORS

Amounts falling due within one year | 7 | 251,239 |  | 207,828 |  |

NET CURRENT ASSETS | 61,869 |  | 13,771 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 273,543 |  | 205,340 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (7,341 | ) | (25,375 | ) |

PROVISIONS FOR LIABILITIES | (52,919 | ) | (47,893 | ) |

NET ASSETS | 213,283 |  | 132,072 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 213,183 |  | 131,972 |  |

SHAREHOLDERS' FUNDS | 213,283 |  | 132,072 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

HOME FARM EQUINE LIMITED (REGISTERED NUMBER: 07895625)

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2026

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 director and authorised for issue on 24 July 2026 and were signed by:

M J Barlow - Director

HOME FARM EQUINE LIMITED (REGISTERED NUMBER: 07895625)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Home Farm Equine 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Revenue

| Revenue represents the sales of veterinary services and related medical products excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Property, plant & equipment

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

| Plant and machinery etc | - | 25% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Inventories

| Inventories are valued at the lower of cost and fair value costs to complete and sell, after making due allowances 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 statement of financial position date.

HOME FARM EQUINE LIMITED (REGISTERED NUMBER: 07895625)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the statement of financial position. Those held under hire purchase contracts are depreciated over their estimate 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 are 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.

| Government grants

| Government grants receivable for the purpose of giving immediate financial support to the entity with no future related costs are recognised as income in the period in which it becomes receivable.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2025 - 16 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 100,000 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 100,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

HOME FARM EQUINE LIMITED (REGISTERED NUMBER: 07895625)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 534,778 |  |

| Additions | 77,673 |  |

| At 31 March 2026 | 612,451 |  |

| DEPRECIATION

| At 1 April 2025 | 343,209 |  |

| Charge for year | 57,568 |  |

| At 31 March 2026 | 400,777 |  |

| NET BOOK VALUE

| At 31 March 2026 | 211,674 |  |

| At 31 March 2025 | 191,569 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 173,348 |  | 110,272 |  |

| Prepayments and accrued income | 3,386 |  | 5,161 |  |

176,734 |  | 115,433 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 7,500 |  | 10,000 |  |

| Hire purchase contracts | 24,982 |  | 18,635 |  |

| Trade creditors | 63,923 |  | 40,756 |  |

| Taxation | 58,402 |  | 46,998 |  |

| Other taxes and social security | 73,824 |  | 73,216 |  |

| Directors' current accounts | 14,883 |  | 13,463 |  |

| Accrued expenses | 7,725 |  | 4,760 |  |

251,239 |  | 207,828 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | - |  | 7,498 |  |

| Hire purchase contracts | 7,341 |  | 17,877 |  |

7,341 |  | 25,375 |  |

HOME FARM EQUINE LIMITED (REGISTERED NUMBER: 07895625)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 7,500 |  | 17,498 |  |

| Hire purchase contracts | 32,323 |  | 36,512 |  |

39,823 |  | 54,010 |  |

| The hire purchase and loans are secured on the assets.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 60 | Ordinary A | £1 | 60 |  | 60 |  |

| 40 | Ordinary B | £1 | 40 |  | 40 |  |

100 |  | 100 |  |