REGISTERED NUMBER: 08773077 (England and Wales)

LITTLE TELPITS FARM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R G Hales

S Grant

REGISTERED OFFICE:

Little Telpits Farm

Woodcock Lane

Grafty Green

Maidstone

Kent

ME17 2AY

REGISTERED NUMBER:

08773077 (England and Wales)

ACCOUNTANTS:

Lakeview Southern Limited

Chartered Accountants

2 Lakeview Stables

Lower St. Clere

Kemsing

Sevenoaks

Kent

TN15 6NL

FIXED ASSETS

Tangible assets

4

350,036

350,048

CURRENT ASSETS

Debtors

5

3,551

2,561

Cash at bank

3,945

10,457

7,496

13,018

CREDITORS

Amounts falling due within one year

6

207,247

209,051

NET CURRENT LIABILITIES

(199,751

)

(196,033

)

TOTAL ASSETS LESS CURRENT LIABILITIES

150,285

154,015

PROVISIONS FOR LIABILITIES

36,671

36,671

NET ASSETS

113,614

117,344

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

113,514

117,244

SHAREHOLDERS' FUNDS

113,614

117,344

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

R G Hales - Director

S Grant - Director

1.	STATUTORY INFORMATION

Little Telpits 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 etc

-

25% on reducing balance

Taxation

Taxation for the year 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 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

354,900

1,148

356,048

Disposals

(4,900

)

-

(4,900

)

At 31 December 2025

350,000

1,148

351,148

DEPRECIATION

At 1 January 2025

4,900

1,100

6,000

Charge for year

-

12

12

Eliminated on disposal

(4,900

)

-

(4,900

)

At 31 December 2025

-

1,112

1,112

NET BOOK VALUE

At 31 December 2025

350,000

36

350,036

At 31 December 2024

350,000

48

350,048

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2024

146,682

-

146,682

Cost

203,318

1,148

204,466

350,000

1,148

351,148

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,017

329

Other debtors

2,534

2,232

3,551

2,561

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

2,084

3,019

Amounts owed to group undertakings

156,730

179,948

Taxation and social security

2,623

2,137

Other creditors

45,810

23,947

207,247

209,051

7.	RELATED PARTY DISCLOSURES

At the Balance Sheet date the company owed £156,730 (2024: £179,948) to Airnesco Group Limited, a company under the common control of the director S-J Grant.

Also a the Balance Sheet date the company owed £44,285 (2024: £22,873) to the director R Hales.