Silverfin false false 31/03/2026 01/04/2025 31/03/2026 Mr J M Small 22/05/1996 Mrs S A Small 01/04/2011 20 July 2026 The principal activity of the company is farming in Hampshire with ancillary retail and sporting activities. 00613320 2026-03-31 00613320 bus:Director1 2026-03-31 00613320 bus:Director2 2026-03-31 00613320 2025-03-31 00613320 core:CurrentFinancialInstruments 2026-03-31 00613320 core:CurrentFinancialInstruments 2025-03-31 00613320 core:ShareCapital 2026-03-31 00613320 core:ShareCapital 2025-03-31 00613320 core:RetainedEarningsAccumulatedLosses 2026-03-31 00613320 core:RetainedEarningsAccumulatedLosses 2025-03-31 00613320 core:Goodwill 2025-03-31 00613320 core:Goodwill 2026-03-31 00613320 core:LandBuildings 2025-03-31 00613320 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2025-03-31 00613320 core:PlantMachinery 2025-03-31 00613320 core:Vehicles 2025-03-31 00613320 core:LandBuildings 2026-03-31 00613320 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2026-03-31 00613320 core:PlantMachinery 2026-03-31 00613320 core:Vehicles 2026-03-31 00613320 bus:OrdinaryShareClass1 2026-03-31 00613320 2025-04-01 2026-03-31 00613320 bus:FilletedAccounts 2025-04-01 2026-03-31 00613320 bus:SmallEntities 2025-04-01 2026-03-31 00613320 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 00613320 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00613320 bus:Director1 2025-04-01 2026-03-31 00613320 bus:Director2 2025-04-01 2026-03-31 00613320 core:Goodwill core:TopRangeValue 2025-04-01 2026-03-31 00613320 core:LandBuildings core:TopRangeValue 2025-04-01 2026-03-31 00613320 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2025-04-01 2026-03-31 00613320 core:PlantMachinery 2025-04-01 2026-03-31 00613320 core:Vehicles 2025-04-01 2026-03-31 00613320 2024-04-01 2025-03-31 00613320 core:LandBuildings 2025-04-01 2026-03-31 00613320 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 00613320 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 00613320 (England and Wales)

# F.D. SMALL AND CO. LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

F.D. SMALL AND CO. LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

F.D. SMALL AND CO. LIMITED

## BALANCE SHEET

As at 31 March 2026
F.D. SMALL AND CO. LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 359,501 |  | 410,913
|  | 359,501 |  | 410,913
Current assets |  |  |  |
Stocks | 5 | 210,887 |  | 189,972
Debtors | 6 | 46,922 |  | 45,198
Cash at bank and in hand |  | 497 |  | 1,710
|  | 258,306 |  | 236,880
Creditors: amounts falling due within one year | 7 | ( 209,543) |  | ( 197,302)
Net current assets |  | 48,763 |  | 39,578
Total assets less current liabilities |  | 408,264 |  | 450,491
Provision for liabilities |  | ( 36,596) |  | ( 32,012)
Net assets |  | 371,668 |  | 418,479
Capital and reserves |  |  |  |
Called-up share capital | 8 | 15,000 |  | 15,000
Profit and loss account |  | 356,668 |  | 403,479
Total shareholders' funds |  | 371,668 |  | 418,479

For the financial year ending 31 March 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 financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of F.D. Small and Co. Limited (registered number: 00613320) were approved and authorised for issue by the Board of Directors on 20 July 2026. They were signed on its behalf by:

Mr J M Small Director |  | Mrs S A Small Director

F.D. SMALL AND CO. LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
F.D. SMALL AND CO. LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

F.D. Small and Co. Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Park Farm Station Road, Oakley, Basingstoke, RG23 7EH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

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 value added tax, returns, rebates and discounts and after eliminating sales within the company.
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.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings | not depreciated
| 20 years straight line
Biological assets | 20 % reducing balance
Plant and machinery | 15 - 20 % reducing balance
Vehicles | 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Bank loans; and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 10 |  | 10

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 30,000 |  | 30,000
At 31 March 2026 | 30,000 |  | 30,000
Accumulated amortisation |  |  |
At 01 April 2025 | 30,000 |  | 30,000
At 31 March 2026 | 30,000 |  | 30,000
Net book value |  |  |
At 31 March 2026 | 0 |  | 0
At 31 March 2025 | 0 |  | 0

#### 4. Tangible assets

| Land and buildings |  | Biological assets |  | Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 April 2025 | 573,579 |  | 27,848 |  | 697,406 |  | 119,573 |  | 1,418,406
Additions | 2,000 |  | 0 |  | 21,494 |  | 0 |  | 23,494
Disposals | 0 |  | ( 1,000) |  | 0 |  | ( 26,250) |  | ( 27,250)
At 31 March 2026 | 575,579 |  | 26,848 |  | 718,900 |  | 93,323 |  | 1,414,650
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 April 2025 | 401,766 |  | 18,580 |  | 545,208 |  | 41,939 |  | 1,007,493
Charge for the financial year | 22,122 |  | 1,690 |  | 32,963 |  | 15,076 |  | 71,851
Disposals | 0 |  | ( 200) |  | 0 |  | ( 23,995) |  | ( 24,195)
At 31 March 2026 | 423,888 |  | 20,070 |  | 578,171 |  | 33,020 |  | 1,055,149
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2026 | 151,691 |  | 6,778 |  | 140,729 |  | 60,303 |  | 359,501
At 31 March 2025 | 171,813 |  | 9,268 |  | 152,198 |  | 77,634 |  | 410,913

#### 5. Stocks

| 2026 |  | 2025
| £ |  | £
Stocks | 210,887 |  | 189,972

#### 6. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 18,739 |  | 15,996
Prepayments and accrued income | 25,564 |  | 28,898
VAT recoverable | 2,619 |  | 304
| 46,922 |  | 45,198

#### 7. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank overdrafts | 65,237 |  | 39,797
Trade creditors | 70,422 |  | 61,169
Amounts owed to directors | 63,841 |  | 70,582
Accruals | 6,280 |  | 23,586
Other creditors | 3,763 |  | 2,168
| 209,543 |  | 197,302

#### 8. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
15,000 Ordinary shares of £ 1.00 each | 15,000 |  | 15,000

#### 9. Related party transactions

Amounts owed to the directors

At the year end, the directors were owed £63,841 by the company (2025: £70,582 owed by the company).