ACCOUNTS - Final Accounts preparation

Registered number: 11816010

THE DORSET FARM LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

THE DORSET FARM LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE DORSET FARM LIMITED
FOR THE YEAR ENDED 30 NOVEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Dorset Farm Limited for the year ended 30 November 2025 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of The Dorset Farm Limited in accordance with the terms of our engagement letter dated 3rd March 2022. Our work has been undertaken solely to prepare for your approval the financial statements of The Dorset Farm Limited and state those matters that we have agreed to state to the director of The Dorset Farm Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Dorset Farm Limited and its director for our work or for this report.

It is your duty to ensure that The Dorset Farm Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Dorset Farm Limited. You consider that The Dorset Farm Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of The Dorset Farm Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

McColes & Co (Herts) Ltd

Chartered Accountants

First Floor

28 Whitehorse Street

Baldock

Hertfordshire

SG7 6QQ

14 August 2026

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THE DORSET FARM LIMITED

REGISTERED NUMBER: 11816010

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		30		30
			30		30
Current assets
Cash at bank and in hand		22		527
		22		527
Creditors: amounts falling due within one year	5	(69,797)		(69,907)
Net current liabilities			(69,775)		(69,380)
Total assets less current liabilities			(69,745)		(69,350)

Net liabilities			(69,745)		(69,350)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(69,746)	(69,351)
	(69,745)	(69,350)

For the year ended 30 November 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 director acknowledges his 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 statement of income and retained earnings 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 on 14 August 2026.

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THE DORSET FARM LIMITED

REGISTERED NUMBER: 11816010

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 NOVEMBER 2025

L Audley

Director

The notes on pages 4 to 7 form part of these financial statements.

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THE DORSET FARM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.Accounting policies

1.1

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.

At 30th November 2025, the company had net liabilities of £69,745. The company is reliant on the support of the Director. It is the intention of the Director to support the company and therefore these accounts have been prepared on a going concern basis.

1.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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THE DORSET FARM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.Accounting policies (continued)

1.3

Revenue

Revenue 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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

1.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

1.5

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.

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THE DORSET FARM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.Accounting policies (continued)

1.6

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.

2.	General information

The company is a private company, limited by shares and registered in England.

Its registered number is: 11816010

Its Registered Office is:

The Bury
Bury Green
Little Hadham
Ware
Hertfordshire
SG11 2HE

3.	Judgements in applying accounting policies and key sources of estimation uncertainty

There have been no significant judgements made by management in preparing these financial statements.

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 December 2024	30
	At 30 November 2025	30

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THE DORSET FARM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	69,557	69,307
Accruals and deferred income	240	600
	69,797	69,907

Related party transactions

At the year end and included in Other Creditors is an amount due to a connected person, the Director's father, of £33,780. The loan does not attract a rate of interest and is repayable on demand.

At the year end and included in Other Creditors is an amount due to a connected company Portobello Tents Limited of £35,210. The loan does not attract a rate of interest and is repayable on demand.

At the year end and included in Other Creditors is an amount due to the Director of £567 (2024: £567). The loan does not attract a rate of interest and is repayable on demand.

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