PRICKLY PEAR MARKET GARDEN LTD

PRICKLY PEAR MARKET GARDEN LTD
Contents Page
For the year ended 31 July 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

PRICKLY PEAR MARKET GARDEN LTD
Statement of Financial Position
As at 31 July 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	22,448	24,337
		22,448	24,337
Current assets
Debtors		3,366	91
Cash at bank and in hand		963	2,089
		4,329	2,180
Creditors: amount falling due within one year		(1,355)	(361)
Net current assets		2,974	1,819

Total assets less current liabilities		25,422	26,156
Creditors: amount falling due after more than one year		(101,246)	(56,490)
Provisions for liabilities		(1,346)	0
Net assets		(77,170)	(30,334)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(77,171)	(30,335)
Shareholders' funds		(77,170)	(30,334)

For the year ended 31 July 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 12 August 2026 and were signed on its behalf by:

-------------------------------
Spencer Iley
Director

1

PRICKLY PEAR MARKET GARDEN LTD
Notes to the Abridged Financial Statements
For the year ended 31 July 2026

General Information

PRICKLY PEAR MARKET GARDEN LTD is a private company, limited by shares, registered in England and Wales, registration number 15027463, registration address LAMYATT LODGE LAMYATT, SHEPTON MALLET SOMERSET, BA4 6NP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 August 2025	9,644	5,925	13,271	429	29,269
Additions	-	-	1,981	-	1,981
Disposals	-	-	-	-	-
At 31 July 2026	9,644	5,925	15,252	429	31,250
Depreciation
At 01 August 2025	1,144	1,203	1,500	87	3,934
Charge for year	1,700	945	2,154	69	4,868
On disposals	-	-	-	-	-
At 31 July 2026	2,844	2,148	3,654	156	8,802
Net book values
Closing balance as at 31 July 2026	6,800	3,777	11,598	273	22,448
Opening balance as at 01 August 2025	8,500	4,722	10,773	342	24,337

2

Registered Number: 15027463
England and Wales
PRICKLY PEAR MARKET GARDEN LTD

Abridged Accounts

Period of accounts Start date: 01 August 2025 End date: 31 July 2026