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Registered number: 09867626 ROSEMOUNT FARMS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
ROSEMOUNT FARMS LTD REGISTERED NUMBER: 09867626 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,841,909 |  | 89,247
|  |  | 4,841,909 |  | 89,247
Current assets |  |  |  |  |
Stocks |  | 29,252 |  | - |
Debtors: amounts falling due within one year | 5 | 73,919 |  | 64,301 |
Cash at bank and in hand | 6 | 568,699 |  | 4,937,533 |
|  | 671,870 |  | 5,001,834 |
Creditors: amounts falling due within one year | 7 | (63,060) |  | (6,606) |
Net current assets |  |  | 608,810 |  | 4,995,228
Total assets less current liabilities |  |  | 5,450,719 |  | 5,084,475
Creditors: amounts falling due after more than one year | 8 |  | (6,540) |  | (5,834)
Net assets |  |  | 5,444,179 |  | 5,078,641
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 4,903 |  | 4,903
Other reserves |  |  | 182,158 |  | 182,158
Profit and loss account |  |  | 5,257,118 |  | 4,891,580
|  |  | 5,444,179 |  | 5,078,641
Page 1
ROSEMOUNT FARMS LTD REGISTERED NUMBER: 09867626 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mrs N J L Cooper
Director
Date: 10 August 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
ROSEMOUNT FARMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Rosemount Farms Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Little Moreton Hall Farm, Newcastle Road, Moreton, Congleton, Cheshire, CW12 4SD. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
ROSEMOUNT FARMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis.. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | not provided
|  |  |  | Plant and machinery | - | 10% on reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
ROSEMOUNT FARMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 December 2024 | 69,050 | 94,684 | 163,734
| Additions | 4,727,538 | 114,145 | 4,841,683
| Disposals | (69,050) | (27,120) | (96,170)
| At 30 November 2025 | 4,727,538 | 181,709 | 4,909,247
| Depreciation |  |  |
| At 1 December 2024 | - | 74,487 | 74,487
| Charge for the year on owned assets | - | 12,708 | 12,708
| Disposals | - | (19,857) | (19,857)
| At 30 November 2025 | - | 67,338 | 67,338
| Net book value |  |  |
| At 30 November 2025 | 4,727,538 | 114,371 | 4,841,909
| At 30 November 2024 | 69,050 | 20,197 | 89,247
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 45,300 | 53,039
| Other debtors | 28,619 | 11,262
|  | 73,919 | 64,301
Page 5
ROSEMOUNT FARMS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 568,699 | 4,937,533
|  | 568,699 | 4,937,533
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,485 | 4,288
| Corporation tax | 61,575 | 837
| Other taxation and social security | - | 1,481
|  | 63,060 | 6,606
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 6,540 | 5,834
|  | 6,540 | 5,834
Page 6