Company No: 11862761 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	287		338
Tangible assets	4	128,697		133,037
Biological assets	5	86,821		108,192
		215,805		241,567
Current assets
Stocks	6	74,465		82,930
Debtors	7	31,097		29,539
Cash at bank and in hand	8	27,829		55,490
		133,391		167,959
Creditors: amounts falling due within one year	9	( 173,359)		( 176,271)
Net current liabilities		(39,968)		(8,312)
Total assets less current liabilities		175,837		233,255
Creditors: amounts falling due after more than one year	10	( 38,613)		( 95,342)
Provision for liabilities		( 22,093)		( 29,963)
Net assets		115,131		107,950
Capital and reserves
Called-up share capital		2		2
Profit and loss account		115,129		107,948
Total shareholders' funds		115,131		107,950

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Moo 2 Yoo Ltd (registered number: 11862761) were approved and authorised for issue by the Board of Directors on 10 August 2026. They were signed on its behalf by:

Mr M M Crossman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Moo 2 Yoo Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Dairy House Church Farm, Woodborough, Pewsey, SN9 5PL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

15 % reducing balance

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery	15 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Biological assets

The Company owned and a dairy herd. In accordance with FRS102, these are defined as biological assets.

Biological assets are recognised only when the entity has control of the asset as a result of past events, it is probable that future economic benefits associated with the asset will flow to the entity; and the fair value or cost of the asset can be measured reliably.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		2

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 April 2025	835		835
At 31 March 2026	835		835
Accumulated amortisation
At 01 April 2025	497		497
Charge for the financial year	51		51
At 31 March 2026	548		548
Net book value
At 31 March 2026	287		287
At 31 March 2025	338		338

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 April 2025	186,628		24,500		6,716		217,844
Additions	17,557		0		450		18,007
Disposals	( 1,034)		0		0		( 1,034)
At 31 March 2026	203,151		24,500		7,166		234,817
Accumulated depreciation
At 01 April 2025	67,805		13,971		3,031		84,807
Charge for the financial year	18,543		2,632		553		21,728
Disposals	( 415)		0		0		( 415)
At 31 March 2026	85,933		16,603		3,584		106,120
Net book value
At 31 March 2026	117,218		7,897		3,582		128,697
At 31 March 2025	118,823		10,529		3,685		133,037

5. Biological assets

					2026
	Non-current		Current		Total
	£		£		£
Biological assets at cost	0		86,821		86,821

Assets held at cost:

	Dairy		Total
	£		£
Cost
At 01 April 2025	108,192		108,192
Decrease attributable to sales/ transfers out	( 21,371)		( 21,371)
At 31 March 2026	86,821		86,821
Net book value
At 31 March 2026	86,821		86,821
At 31 March 2025	108,192		108,192

6. Stocks

	2026		2025
	£		£
Stocks	74,465		82,930

7. Debtors

	2026		2025
	£		£
Trade debtors	5,515		22,862
Other debtors	25,582		6,677
	31,097		29,539

8. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	27,829		55,490

9. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	33,992		35,506
Trade creditors	63,197		64,480
Taxation and social security	5,367		13,031
Obligations under finance leases and hire purchase contracts	19,970		19,970
Other creditors	50,833		43,284
	173,359		176,271

10. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	14,411		51,170
Obligations under finance leases and hire purchase contracts	24,202		44,172
	38,613		95,342

There are no amounts included above in respect of which any security has been given by the small entity.