REGISTERED NUMBER: 16074103 (England and Wales)

Unaudited Financial Statements

for the Period

12th November 2024 to 31st March 2026

for

Ball & Co Farming Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R Ball

G Ball

N D Ball

R M Ball

REGISTERED OFFICE:

Home Farm

Sharnford Road

Frolesworth

Lutterworth

Leicestershire

LE17 5EL

REGISTERED NUMBER:

16074103 (England and Wales)

ACCOUNTANTS:

Barker & Co

Chartered Accountants

Watling Offices

Smockington Lane

Wolvey

Hinckley

Leicestershire

LE10 3AY

FIXED ASSETS

Tangible assets

4

2,426,938

CURRENT ASSETS

Stocks

105,367

Debtors

5

31,740

Investments

6

1

Cash at bank

69,175

206,283

CREDITORS

Amounts falling due within one year

7

63,583

NET CURRENT ASSETS

142,700

TOTAL ASSETS LESS CURRENT LIABILITIES

2,569,638

PROVISIONS FOR LIABILITIES

8,450

NET ASSETS

2,561,188

CAPITAL AND RESERVES

Called up share capital

8

2,558,473

Retained earnings

2,715

SHAREHOLDERS' FUNDS

2,561,188

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th August 2026 and were signed on its behalf by:

D R Ball - Director

G Ball - Director

1.	STATUTORY INFORMATION

Ball & Co Farming 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 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 property

-

not provided

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% 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.

Taxation

Taxation for the period 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 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 period 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 period was 2 .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

Additions

2,382,462

36,210

21,370

2,440,042

Disposals

-

(3,350

)

-

(3,350

)

At 31st March 2026

2,382,462

32,860

21,370

2,436,692

DEPRECIATION

Charge for period

-

4,494

5,344

9,838

Eliminated on disposal

-

(84

)

-

(84

)

At 31st March 2026

-

4,410

5,344

9,754

NET BOOK VALUE

At 31st March 2026

2,382,462

28,450

16,026

2,426,938

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

5,595

Other debtors

25

Prepayments and accrued income

26,120

31,740

6.	CURRENT ASSET INVESTMENTS

£

Unlisted investments

1

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

42,934

Tax

4,650

Social security and other taxes

531

Directors' current accounts

633

Accruals and deferred income

14,835

63,583

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

2,544,538

Ordinary A

2544538

2,544,539

13,934

Ordinary B

13934

13,934

2,558,473

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to Director's subsisted during the year:

Description

Debit

Credit

Use of home as office

£624

Expenses paid privately

£5,009

Capital introduced

£1,000

Rent

£6,000

Total

£6,000

£6,633

No interest is payable on the Directors loan account.