Farmplus Constructions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02309905

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		37,245		37,040

			37,245		37,040
CURRENT ASSETS
Stocks	5	138,399		142,149
Debtors	6	257,395		517,587
Cash at bank and in hand		465,289		292,944

		861,083		952,680
Creditors: Amounts Falling Due Within One Year	7	(300,382 )		(246,690 )

NET CURRENT ASSETS (LIABILITIES)			560,701		705,990

TOTAL ASSETS LESS CURRENT LIABILITIES			597,946		743,030

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,311 )		(9,260 )

NET ASSETS			588,635		733,770

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			588,535		733,670

SHAREHOLDERS' FUNDS			588,635		733,770

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Farmplus Constructions Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 James Rogerson

Director

27/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Farmplus Constructions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02309905 . The registered office is Shay Lane Industrial Estate, Shay Lane, Longridge, Preston, PR3 3BT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.

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	20% Straight Line
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Straight Line

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.

2.5. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

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Farmplus Constructions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	5	5
Sales, marketing and distribution	3	2

	8	7

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	37,326	73,710	-	111,036
Additions	12,000	-	1,015	13,015

As at 31 January 2026	49,326	73,710	1,015	124,051

Depreciation
As at 1 February 2025	11,461	62,535	-	73,996
Provided during the period	9,680	2,795	335	12,810

As at 31 January 2026	21,141	65,330	335	86,806

Net Book Value
As at 31 January 2026	28,185	8,380	680	37,245

As at 1 February 2025	25,865	11,175	-	37,040

5. Stocks

	2026	2025
	£	£
Materials	138,399	142,149

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	209,460	464,605
Prepayments and accrued income	17,935	22,982
Other debtors	30,000	30,000

	257,395	517,587

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Farmplus Constructions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	114,710	165,869
Other taxes and social security	4,749	-
VAT	8,041	27,556
Accruals and deferred income	22,405	52,788
Directors' loan accounts	477	477
Amounts owed to parent undertaking	150,000	-

	300,382	246,690

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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