REGISTERED NUMBER: 08634594 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2025

for

Fell Yat Pastures Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C D Poate

C M Poate

SECRETARY:

REGISTERED OFFICE:

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

REGISTERED NUMBER:

08634594 (England and Wales)

ACCOUNTANTS:

Sigma Partners

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

FIXED ASSETS

Tangible assets

4

21,841

29,450

Investment property

5

358,771

260,588

380,612

290,038

CURRENT ASSETS

Debtors

6

6,649

617

Cash at bank

2,464

3,784

9,113

4,401

CREDITORS

Amounts falling due within one year

7

336,167

334,331

NET CURRENT LIABILITIES

(327,054

)

(329,930

)

TOTAL ASSETS LESS CURRENT LIABILITIES

53,558

(39,892

)

CAPITAL AND RESERVES

Called up share capital

100

100

Non distributable fair value gains

98,183

-

Retained earnings

(44,725

)

(39,992

)

SHAREHOLDERS' FUNDS

53,558

(39,892

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th August 2026 and were signed on its behalf by:

C D Poate - Director

C M Poate - Director

1.	STATUTORY INFORMATION

Fell Yat Pastures 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

97,858

Additions

672

Disposals

(400

)

At 31st December 2025

98,130

DEPRECIATION

At 1st January 2025

68,408

Charge for year

8,281

Eliminated on disposal

(400

)

At 31st December 2025

76,289

NET BOOK VALUE

At 31st December 2025

21,841

At 31st December 2024

29,450

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

260,588

Revaluations

98,183

At 31st December 2025

358,771

NET BOOK VALUE

At 31st December 2025

358,771

At 31st December 2024

260,588

Fair value at 31st December 2025 is represented by:

£

Valuation in 2025

98,183

Cost

260,588

358,771

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

2025

2024

£

£

Cost

260,588

-

Investment property was valued on an open market basis on 28th August 2025 by Mitchells Auction Co Ltd .

In the opinion of the directors the open market value of the property has not materially changed since the valuation carried out in August 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

6,649

617

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

336,167

334,331