REGISTERED NUMBER: 12740893 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026

FOR

ETCHDEN COURT FARM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K A Wood

SECRETARY:

K A Wood

REGISTERED OFFICE:

The Little Black Dog

The Street

Great Chart

Ashford

Kent

TN23 3AN

REGISTERED NUMBER:

12740893 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Tangible assets

4

-

48,959

CURRENT ASSETS

Debtors

5

-

5,389

Cash at bank

4,122

4,619

4,122

10,008

CREDITORS

Amounts falling due within one year

6

34,902

92,057

NET CURRENT LIABILITIES

(30,780

)

(82,049

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(30,780

)

(33,090

)

PROVISIONS FOR LIABILITIES

7

-

387

NET LIABILITIES

(30,780

)

(33,477

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(30,880

)

(33,577

)

SHAREHOLDERS' FUNDS

(30,780

)

(33,477

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18 August 2026 and were signed by:

K A Wood - Director

1.	STATUTORY INFORMATION

Etchden Court Farm 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery etc

-

20% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

During the period the company incurred a profit of £2,697 (2025: £26,070 loss) and at the balance sheet date had net liabilities of £30,780 (2025: £33,477). These financial statements have been prepared on a going concern basis which assumes continuing support from the company director and creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2025

42,577

10,440

53,017

Disposals

(42,577

)

(10,440

)

(53,017

)

At 31 July 2026

-

-

-

DEPRECIATION

At 1 August 2025

-

4,058

4,058

Eliminated on disposal

-

(4,058

)

(4,058

)

At 31 July 2026

-

-

-

NET BOOK VALUE

At 31 July 2026

-

-

-

At 31 July 2025

42,577

6,382

48,959

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Other debtors

-

5,389

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade creditors

-

6,222

Taxation and social security

-

1,958

Other creditors

34,902

83,877

34,902

92,057

7.	PROVISIONS FOR LIABILITIES

31.7.26

31.7.25

£

£

Deferred tax

-

387

Deferred

tax

£

Balance at 1 August 2025

387

Balance at 31 July 2026

387

8.	RELATED PARTY DISCLOSURES

Mr K A Wood - Director and Shareholder

At the balance sheet date Etchden Court Farm Limited owed Mr Wood £34,002 (2025: £64,606).