REGISTERED NUMBER: 01299374 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Preserva (Midlands) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D M Donnelly

SECRETARY:

Mrs R A Donnelly

REGISTERED OFFICE:

Atlow House

Moss Lane

Hulland Ward

Ashbourne

DE6 3FB

REGISTERED NUMBER:

01299374 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

1,048,777

1,583,206

Investments

5

1,000

1,000

Investment property

6

2,186,139

1,618,675

3,235,916

3,202,881

CURRENT ASSETS

Stocks

38,537

52,058

Debtors

7

608,605

789,248

Cash at bank and in hand

87,269

16,915

734,411

858,221

CREDITORS

Amounts falling due within one year

8

109,271

169,206

NET CURRENT ASSETS

625,140

689,015

TOTAL ASSETS LESS CURRENT LIABILITIES

3,861,056

3,891,896

CAPITAL AND RESERVES

Called up share capital

42,900

42,900

Retained earnings

3,818,156

3,848,996

SHAREHOLDERS' FUNDS

3,861,056

3,891,896

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 August 2026 and were signed by:

D M Donnelly - Director

1.	STATUTORY INFORMATION

Preserva (Midlands) 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Preserva (Midlands) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Rental income receivable is recognised when rentals are due in accordance with the lease terms.

Turnover from sales of pedigree simmentals is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the agreed upon payment will be received.

Trading turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. Turnover is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the company will receive the agreed upon payment.

Tangible fixed assets

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

Freehold Land

-

No depreciation

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

Between 0% and 25% on reducing balance

Investments in subsidiaries

Fixed asset investments are stated at cost less any permanent diminution in value.

Investment property

Investment property is not depreciated but is revalued annually at its fair value, in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account and transferred to a fair value reserve.

Stocks

The pedigree herd is valued at cost or the cost of production at the time of transfer to the herd. Other livestock are valued at the lower of cost of production and fair value.

Leasing commitments

Rentals receivable under operating leases are charged to the profit and loss account as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Land

machinery

vehicles

Totals

£

£

£

£

COST

At 1 December 2024

1,555,683

7,177

42,668

1,605,528

Additions

36,514

326

-

36,840

Reclassification/transfer

(567,464

)

-

-

(567,464

)

At 30 November 2025

1,024,733

7,503

42,668

1,074,904

DEPRECIATION

At 1 December 2024

-

4,827

17,495

22,322

Charge for year

-

385

3,420

3,805

At 30 November 2025

-

5,212

20,915

26,127

NET BOOK VALUE

At 30 November 2025

1,024,733

2,291

21,753

1,048,777

At 30 November 2024

1,555,683

2,350

25,173

1,583,206

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

and 30 November 2025

1,000

NET BOOK VALUE

At 30 November 2025

1,000

At 30 November 2024

1,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

1,618,675

Reclassification/transfer

567,464

At 30 November 2025

2,186,139

NET BOOK VALUE

At 30 November 2025

2,186,139

At 30 November 2024

1,618,675

Fair value at 30 November 2025 is represented by:

£

Valuation in 2025

2,186,139

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

2,186,139

1,618,675

Investment property was valued on a fair value basis on 30 November 2025 by the director .

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

200

200

Amounts owed by related parties

485,152

525,152

Other debtors

10,596

156,734

Tax

5,543

-

Prepayments and accrued income

4,364

4,414

505,855

686,500

Amounts falling due after more than one year:

Other debtors

81,000

80,998

Tax

21,750

21,750

102,750

102,748

Aggregate amounts

608,605

789,248

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

167

-

Amounts owed to subsidiary undertaking

1,000

1,000

Amounts owed to related parties

65,433

65,433

Tax

-

62,475

Social security and other taxes

10,296

8,606

Other creditors

23,697

23,182

Director's current account

209

311

Accruals and deferred income

8,469

8,199

109,271

169,206