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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
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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
6,600 
9,900 
Tangible assets
35,363 
24,062 
41,963 
33,962 
Current assets
Inventories
9,000 
13,842 
Debtors
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
(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
- 
(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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