REGISTERED NUMBER: 00587311 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

DINTON & BAVERSTOCK MANOR FARMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Combes

Mrs S Combes

B A Combes

REGISTERED OFFICE:

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

BUSINESS ADDRESS:

Farm Buildings

Baverstock

Salisbury

Wiltshire

SP3 5EN

REGISTERED NUMBER:

00587311 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

1,040,519

1,135,195

Investments

5

1,759

1,759

1,042,278

1,136,954

CURRENT ASSETS

Stocks

202,758

338,533

Debtors

6

98,284

61,378

Cash at bank

232,676

97,344

533,718

497,255

CREDITORS

Amounts falling due within one year

7

132,365

126,076

NET CURRENT ASSETS

401,353

371,179

TOTAL ASSETS LESS CURRENT LIABILITIES

1,443,631

1,508,133

CREDITORS

Amounts falling due after more than one year

8

(357,474

)

(434,342

)

PROVISIONS FOR LIABILITIES

(179,662

)

(147,742

)

NET ASSETS

906,495

926,049

CAPITAL AND RESERVES

Called up share capital

27,000

27,000

Capital redemption reserve

28,000

28,000

Retained earnings

851,495

871,049

SHAREHOLDERS' FUNDS

906,495

926,049

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

S J Combes - Director

1.	STATUTORY INFORMATION

Dinton & Baverstock Manor Farms 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.

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.

Turnover

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

Tangible fixed assets

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

Freehold land - not depreciated

Tenants improvements - 5% straight line

Plant and machinery - 10% reducing balance

Tractors and combines - 10% reducing balance

Motor vehicles - 25% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Property

Plant and

property

improvements

machinery

£

£

£

COST

At 1 April 2025

and 31 March 2026

262,803

401,757

564,738

DEPRECIATION

At 1 April 2025

-

281,655

291,761

Charge for year

-

17,868

27,295

At 31 March 2026

-

299,523

319,056

NET BOOK VALUE

At 31 March 2026

262,803

102,234

245,682

At 31 March 2025

262,803

120,102

272,977

Tractors

and

Motor

combines

vehicles

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

634,000

24,995

1,888,293

DEPRECIATION

At 1 April 2025

165,231

14,451

753,098

Charge for year

46,877

2,636

94,676

At 31 March 2026

212,108

17,087

847,774

NET BOOK VALUE

At 31 March 2026

421,892

7,908

1,040,519

At 31 March 2025

468,769

10,544

1,135,195

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

1,759

NET BOOK VALUE

At 31 March 2026

1,759

At 31 March 2025

1,759

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

61,227

26,491

Other debtors

37,057

34,887

98,284

61,378

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

18,739

18,029

Hire purchase contracts

58,129

66,460

Trade creditors

11,185

17,379

Taxation and social security

38,064

-

Other creditors

6,248

24,208

132,365

126,076

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

346,421

365,160

Hire purchase contracts

11,053

69,182

357,474

434,342

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

285,466

311,176