Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 11076394 Mr Richard Cyster Mr. Mervyn Cardno Mr William Cyster Miss. Lyndsey Dangerfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11076394 2024-11-30 11076394 2025-11-30 11076394 2024-12-01 2025-11-30 11076394 frs-core:CurrentFinancialInstruments 2025-11-30 11076394 frs-core:PlantMachinery 2025-11-30 11076394 frs-core:PlantMachinery 2024-12-01 2025-11-30 11076394 frs-core:PlantMachinery 2024-11-30 11076394 frs-core:ShareCapital 2025-11-30 11076394 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11076394 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11076394 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11076394 frs-bus:SmallEntities 2024-12-01 2025-11-30 11076394 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11076394 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11076394 frs-bus:Director1 2024-12-01 2025-11-30 11076394 frs-bus:Director2 2024-12-01 2025-11-30 11076394 frs-bus:Director3 2024-12-01 2025-11-30 11076394 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 11076394 frs-countries:EnglandWales 2024-12-01 2025-11-30 11076394 2023-11-30 11076394 2024-11-30 11076394 2023-12-01 2024-11-30 11076394 frs-core:CurrentFinancialInstruments 2024-11-30 11076394 frs-core:ShareCapital 2024-11-30 11076394 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 11076394
W & M Farm Services Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
AXY Group LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11076394
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 106,878 147,159
106,878 147,159
CURRENT ASSETS
Stocks 5 39,600 108,452
Debtors 6 38,281 43,143
Cash at bank and in hand 10,063 9,009
87,944 160,604
Creditors: Amounts Falling Due Within One Year 7 (143,351 ) (177,059 )
NET CURRENT ASSETS (LIABILITIES) (55,407 ) (16,455 )
TOTAL ASSETS LESS CURRENT LIABILITIES 51,471 130,704
NET ASSETS 51,471 130,704
CAPITAL AND RESERVES
Called up share capital 8 30 30
Profit and Loss Account 51,441 130,674
SHAREHOLDERS' FUNDS 51,471 130,704
Page 1
Page 2
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr William Cyster
Director
19/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
W & M Farm Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11076394 . The registered office is 2 Hague Cottages 2 Hague Cottages, Coldharbour Road, Iden Green, Cranbrook, Kent, TN17 4HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2024 364,811
Disposals (38,000 )
As at 30 November 2025 326,811
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 December 2024 217,652
Provided during the period 34,264
Disposals (31,983 )
As at 30 November 2025 219,933
Net Book Value
As at 30 November 2025 106,878
As at 1 December 2024 147,159
5. Stocks
2025 2024
£ £
Stock 39,600 108,452
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,037 14,639
Other debtors 29,244 28,504
38,281 43,143
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 14,083
Other creditors 142,613 162,976
Taxation and social security 738 -
143,351 177,059
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 30 30
Page 4