Registration number: 09721256

West Border Farm Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

West Border Farm Ltd

(Registration number: 09721256)
Balance Sheet as at 28 February 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	4	973	8,866
Current assets
Debtors	5	9,971	14,448
Cash at bank and in hand		200	3,459
		10,171	17,907
Creditors: Amounts falling due within one year	6	(20,307)	(61,809)
Net current liabilities		(10,136)	(43,902)
Net liabilities		(9,163)	(35,036)
Capital and reserves
Called up share capital		200	200
Retained earnings		(9,363)	(35,236)
Shareholders' deficit		(9,163)	(35,036)

West Border Farm Ltd

(Registration number: 09721256)
Balance Sheet as at 28 February 2026

For the financial period ending 28 February 2026 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 period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 July 2026 and signed on its behalf by:
 

......................................... A Kinder Director

West Border Farm Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 3
31-33 Kenyon Road
Lomeshaye
Nelson
Lancashire
BB9 5SP
England

These financial statements were authorised for issue by the Board on 27 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared in sterling (£) using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

West Border Farm Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 28 February 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% RB
Furniture and fittings	25% RB

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

West Border Farm Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 28 February 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 6).

West Border Farm Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 28 February 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 September 2024	19,259	3,417	22,676
Disposals	(19,259)	-	(19,259)
At 28 February 2026	-	3,417	3,417
Depreciation
At 1 September 2024	13,583	2,119	15,702
Charge for the period	-	325	325
Eliminated on disposal	(13,583)	-	(13,583)
At 28 February 2026	-	2,444	2,444
Carrying amount
At 28 February 2026	-	973	973
At 31 August 2024	7,568	1,298	8,866

5

Debtors

	2026 £	2024 £
Trade debtors	530	-
Other debtors	9,323	14,257
Prepayments	118	191
	9,971	14,448

West Border Farm Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 28 February 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2024 £
Due within one year
Loans and borrowings	7	12	-
Trade creditors		-	13,674
Taxation and social security		11,161	14,218
Accruals and deferred income		1,900	1,350
Other creditors		7,234	32,567
		20,307	61,809

7	Loans and borrowings

Current loans and borrowings

	2026 £	2024 £
Bank overdrafts	12	-