REGISTERED NUMBER: 04610427 (England and Wales)

TC FARM SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr A R Chapman

Mr J A Chapman

Mrs L M M Chapman

SECRETARY:

Mrs L M M Chapman

REGISTERED OFFICE:

Greystones

Raskelf Road

Easingwold

York

North Yorkshire

YO61 3LA

REGISTERED NUMBER:

04610427 (England and Wales)

ACCOUNTANTS:

UHY Calvert Smith

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

121,238

132,445

121,238

132,445

CURRENT ASSETS

Stocks

104,144

53,480

Debtors

99,611

127,659

Cash at bank

146,364

176,812

350,119

357,951

CREDITORS

Amounts falling due within one year

121,459

218,080

NET CURRENT ASSETS

228,660

139,871

TOTAL ASSETS LESS CURRENT LIABILITIES

349,898

272,316

PROVISIONS FOR LIABILITIES

11,317

12,766

NET ASSETS

338,581

259,550

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

338,281

259,250

SHAREHOLDERS' FUNDS

338,581

259,550

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 June 2026 and were signed on its behalf by:

Mr A R Chapman - Director

Mr J A Chapman - Director

1.	STATUTORY INFORMATION

TC Farm Services 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.

Turnover

Turnover represents the net value of goods supplied in the course of the company's principal activity being the supply of pig buildings and equipment, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 4% on cost

Plant and machinery - 25% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

50,000

AMORTISATION

At 1 April 2025

and 31 March 2026

50,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

235,832

Additions

8,791

At 31 March 2026

244,623

DEPRECIATION

At 1 April 2025

103,387

Charge for year

19,998

At 31 March 2026

123,385

NET BOOK VALUE

At 31 March 2026

121,238

At 31 March 2025

132,445

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr J A Chapman

Balance outstanding at start of year

-

-

Amounts advanced

11,159

-

Amounts repaid

(11,159

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

7.	RELATED PARTY DISCLOSURES

Within creditors is an aggregate balance of £691 (2025: £53,036) due to the directors.

This represents an interest free loan to the company which is repayable on demand.