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Company Registration No. 11046600 (England and Wales)
G J Brewer Farm Services Limited Unaudited accounts for the year ended 30 November 2025
G J Brewer Farm Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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G J Brewer Farm Services Limited Company Information for the year ended 30 November 2025
Directors
G J Brewer A V Brewer
Secretary
Miss A V Brewer
Company Number
11046600 (England and Wales)
Registered Office
Unit 1 Ash Hill Common Bunny Lane Sherfield English Romsey Hampshire SO51 6FU GB
Accountants
T & S Accountants & Business Advisors Ltd Unit 1 Ash Hill Common Bunny Lane Sherfield English Hampshire SO51 6FU
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G J Brewer Farm Services Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
6,600
9,900
Tangible assets
5
35,363
24,062
41,963
33,962
Current assets
Inventories
9,000
13,842
Debtors
6
8,667
3,051
Cash at bank and in hand
58,746
117,104
76,413
133,997
Creditors: amounts falling due within one year
7
(50,477)
(103,113)
Net current assets
25,936
30,884
Total assets less current liabilities
67,899
64,846
Creditors: amounts falling due after more than one year
8
-
(5,000)
Net assets
67,899
59,846
Capital and reserves
Called up share capital
100
100
Profit and loss account
67,799
59,746
Shareholders' funds
67,899
59,846
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
G J Brewer Director Company Registration No. 11046600
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G J Brewer Farm Services Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
G J Brewer Farm Services Limited is a private company, limited by shares, registered in England and Wales, registration number 11046600. The registered office is Unit 1 Ash Hill Common, Bunny Lane, Sherfield English, Romsey, Hampshire, SO51 6FU, GB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance basis
Motor vehicles
25% reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Purchased goodwill is written off over 10 years, since in the opinion of the director this is it's estimated useful life.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 December 2024
33,000
At 30 November 2025
33,000
Amortisation
At 1 December 2024
23,100
Charge for the year
3,300
At 30 November 2025
26,400
Net book value
At 30 November 2025
6,600
At 30 November 2024
9,900
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G J Brewer Farm Services Limited Notes to the Accounts for the year ended 30 November 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 December 2024
9,401
51,155
811
556
61,923
Additions
5,919
17,750
-
-
23,669
Disposals
-
(5,000)
-
-
(5,000)
At 30 November 2025
15,320
63,905
811
556
80,592
Depreciation
At 1 December 2024
6,991
30,161
506
203
37,861
Charge for the year
2,083
9,519
46
53
11,701
On disposals
-
(4,333)
-
-
(4,333)
At 30 November 2025
9,074
35,347
552
256
45,229
Net book value
At 30 November 2025
6,246
28,558
259
300
35,363
At 30 November 2024
2,410
20,994
305
353
24,062
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
8,667
3,051
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,000
6,000
Trade creditors
1,483
851
Taxes and social security
2,596
22,047
Other creditors
41,398
74,215
50,477
103,113
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
5,000
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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