REGISTERED NUMBER: 02331504 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Arden Farms Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S H I Arden

Mrs L Offer

SECRETARY:

Mrs S H I Arden

REGISTERED OFFICE:

Owmby Cliff Farm

Owmby-By-Spital

Market Rasen

Lincolnshire

LN8 2AD

REGISTERED NUMBER:

02331504 (England and Wales)

ACCOUNTANTS:

WOODGATES

Chartered Accountants

25 Woodgates Lane

North Ferriby

East Yorkshire

HU14 3JR

FIXED ASSETS

Tangible assets

5

2,455,559

2,415,594

Investment property

6

975,000

975,000

3,430,559

3,390,594

CURRENT ASSETS

Stocks

284,488

306,269

Debtors

7

57,107

53,348

341,595

359,617

CREDITORS

Amounts falling due within one year

8

709,467

267,434

NET CURRENT (LIABILITIES)/ASSETS

(367,872

)

92,183

TOTAL ASSETS LESS CURRENT LIABILITIES

3,062,687

3,482,777

CREDITORS

Amounts falling due after more than one year

9

(336,639

)

(811,723

)

PROVISIONS FOR LIABILITIES

(69,800

)

(70,050

)

NET ASSETS

2,656,248

2,601,004

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

400,764

400,764

Retained earnings

2,254,484

2,199,240

SHAREHOLDERS' FUNDS

2,656,248

2,601,004

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

Mrs S H I Arden - Director

P F Arden - Director

1.	STATUTORY INFORMATION

Arden Farms 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates

The directors revalue the Company's investment properties each year. The determination of the fair value of each property requires the use of estimates and assumptions in relation to factors such as future rental income and current market conditions.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax, and receipt of farming subsidies. Turnover is recognised on delivery of produce and livestock or on provision of service. Subsidies are recognised as income when the relevant conditions are met.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation and impairment.

Depreciation is provided at the following annual rates in order to write off each asset, subject to their residual value, over their estimated useful life.

Freehold land

Not depreciated

Buildings

5% on cost and 2% on cost

Plant and machinery etc

20% on cost and 15% on cost

Investment property

Investment properties are shown at the most recent fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Fair Value Reserve. Deferred taxation is provided on gains and is recognised in the Fair Value Reserve. No depreciation is provided on Investment Properties.

Stocks

Stocks are valued at the lower of cost and net realisable value.

Financial instruments

Cash and bank balances

Cash and bank balances are recognised at transaction price.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at the present value of future payments.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Other operating income

Other operating income represents rents receivable from the occupation of properties. Rent receivable is recognised for the period to which it relates.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

2,567,524

214,524

2,782,048

Additions

51,215

-

51,215

At 31 December 2025

2,618,739

214,524

2,833,263

DEPRECIATION

At 1 January 2025

162,934

203,520

366,454

Charge for year

9,429

1,821

11,250

At 31 December 2025

172,363

205,341

377,704

NET BOOK VALUE

At 31 December 2025

2,446,376

9,183

2,455,559

At 31 December 2024

2,404,590

11,004

2,415,594

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

975,000

NET BOOK VALUE

At 31 December 2025

975,000

At 31 December 2024

975,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

469,264

Cost

505,736

975,000

If investment properties had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

505,736

505,736

Investment properties were valued on an open market basis on 31 December 2025 by the Directors .

In accordance with FRS102A properties that meet the definition of Investment Properties are classified as such and stated at their open market value.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

25,773

21,602

Other debtors

31,334

31,746

57,107

53,348

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

431,859

136,399

Trade creditors

52,198

68,220

Taxation and social security

23,191

21,083

Other creditors

202,219

41,732

709,467

267,434

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

700,000

Other creditors

336,639

111,723

336,639

811,723

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

700,000

Repayable by instalments

Other loans more 5yrs instal

186,239

38,541

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank overdrafts

431,859

136,399

Bank loans

-

700,000

Other loans

374,239

129,239

806,098

965,638

The bank overdraft and loans are secured by legal charges over certain freehold land and property owned by the Company.