Frith Park Farm Limited - Accounts to registrar (filleted)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Frith Park Farm Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A B Sanders

A N M Sanders

W V Thornton

SECRETARY:

D A B Sanders

REGISTERED OFFICE:

Buckland Estate Office

Lawrence Lane

Buckland

Betchworth

Surrey

RH3 7BE

REGISTERED NUMBER:

00665530 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

244,063

282,699

Investments

5

375,612

3,604,498

Investment property

6

9,086

158,730

628,761

4,045,927

CURRENT ASSETS

Debtors

7

5,942,883

5,202,396

Cash at bank and in hand

89,514

74,225

6,032,397

5,276,621

CREDITORS

Amounts falling due within one year

8

2,991,798

6,568,968

NET CURRENT ASSETS/(LIABILITIES)

3,040,599

(1,292,347

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,669,360

2,753,580

PROVISIONS FOR LIABILITIES

9

32,586

NET ASSETS

3,636,774

2,720,994

CAPITAL AND RESERVES

Called up share capital

10

3

Fair value reserve

11

64,260

Retained earnings

3,572,511

2,656,731

SHAREHOLDERS' FUNDS

3,636,774

2,720,994

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 30 July 2026 and were signed on its behalf by:

D A B Sanders - Director

1.	STATUTORY INFORMATION

Frith Park Farm 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 as modified by the revaluation of certain assets.

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.

Plant and machinery

-

10% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

COST

At 1 January 2025

240,990

152,096

12,852

9,900

415,838

Disposals

-

(152,096

)

(12,852

)

-

(164,948

)

At 31 December 2025

240,990

-

9,900

250,890

DEPRECIATION

At 1 January 2025

-

116,920

10,416

5,803

133,139

Charge for year

-

8,553

1,460

1,024

11,037

Eliminated on disposal

-

(125,473

)

(11,876

)

-

(137,349

)

At 31 December 2025

-

6,827

NET BOOK VALUE

At 31 December 2025

240,990

-

3,073

244,063

At 31 December 2024

240,990

35,176

2,436

4,097

282,699

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

3,604,498

Additions

90,767

Disposals

(3,237,158

)

Revaluations

(82,495

)

At 31 December 2025

375,612

NET BOOK VALUE

At 31 December 2025

375,612

At 31 December 2024

3,604,498

Other investments are carried at market value and are revalued annually using information provided by the entity's investment brokers. Where an investment valuation is not readily available, the directors exert their judgement when reaching a valuation.

If the investments were not carried at a revalued amount, they would be carried at their cost value of £5,803,729.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

158,730

Disposals

(149,644

)

At 31 December 2025

9,086

NET BOOK VALUE

At 31 December 2025

9,086

At 31 December 2024

158,730

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

4,623

4,217

Amounts owed by group undertakings

5,931,845

5,026,923

Other debtors

6,304

171,145

Prepayments

111

5,942,883

5,202,396

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

6,425

12,783

Amounts owed to group undertakings

-

3,653,181

Tax

334,975

294,972

VAT

2,596

67,532

Other creditors

7,862

Directors' current accounts

2,634,748

2,527,993

Accruals and deferred income

2,542

1,995

Accrued expenses

2,650

2,991,798

6,568,968

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

32,586

Deferred

tax

£

Balance at 1 January 2025

32,586

Balance at 31 December 2025

32,586

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

273

Ordinary

1p

3

11.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

64,260

12.	ULTIMATE CONTROLLING PARTY

The controlling party is D A B Sanders.