| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| MINSHULL FARMS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| MINSHULL FARMS LIMITED |
| MINSHULL FARMS LIMITED (REGISTERED NUMBER: 13401499) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 31 March 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| MINSHULL FARMS LIMITED |
| COMPANY INFORMATION |
| for the year ended 31 March 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| One Eastwood |
| Harry Weston Road |
| Binley Business Park |
| Coventry |
| CV3 2UB |
| MINSHULL FARMS LIMITED (REGISTERED NUMBER: 13401499) |
| BALANCE SHEET |
| 31 March 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Capital reserve |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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. |
| MINSHULL FARMS LIMITED (REGISTERED NUMBER: 13401499) |
| BALANCE SHEET - continued |
| 31 March 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| MINSHULL FARMS LIMITED (REGISTERED NUMBER: 13401499) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 March 2026 |
| 1. | STATUTORY INFORMATION |
| Minshull 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. |
| The presentation currency of the financial statements is the Pound Sterling (£), rounded to the nearest £1. |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Tangible fixed assets are recognised at cost and subsequently measured under the historical cost model being cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes any direct expenditure incurred to bring the asset to its current location and condition necessary for the asset to work as intended by management. |
| Repairs and maintenance costs are charged to the Income Statement in the period in which they are incurred. |
| Depreciation is calculated so as to write off the cost of tangible fixed assets by equal installments over their estimated useful lives as follows:- |
| Plant and machinery | - | 10% reducing balance |
| Farm vehicles | - | 15% reducing balance |
| Improvement to property | - | 10% reducing balance & 10% straight line |
| Freehold property | - | not depreciated |
| Any gains and losses on the disposal of tangible fixed assets are recognised in the Income Statement in the year that the disposal takes place. |
| Stocks |
| Stock is valued annually by an independent external third party based on expected market value. The stock valuation has been completed by Howkins and Harrison. |
| Financial instruments |
| Basics financial instruments in 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 Income Statement in other administrative expenses. |
| MINSHULL FARMS LIMITED (REGISTERED NUMBER: 13401499) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 March 2026 |
| 3. | ACCOUNTING POLICIES - continued |
| 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. |
| Pension costs and other post-retirement benefits |
| The Company operates a defined contribution pension scheme. Contributions payable to the Company's pension scheme are charged to the Income Statement in the period to which they relate. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements |
| Freehold | to | Plant and | Farm |
| property | property | machinery | vehicles | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 April 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 March 2026 |
| DEPRECIATION |
| At 1 April 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| MINSHULL FARMS LIMITED (REGISTERED NUMBER: 13401499) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 March 2026 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Directors' current accounts | - | 32,558 |
| VAT |
| Prepayments |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Social security and other taxes |
| VAT | - | 2,443 |
| Directors' current accounts | 1,409 | - |
| Accruals and deferred income |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Nominal | 2025 | 2024 |
| Number: | Class: | value: | £ | £ |
| 100 | Ordinary | £1 | 100 | 100 |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| MINSHULL FARMS LIMITED (REGISTERED NUMBER: 13401499) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 March 2026 |
| 10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued |
| The directors borrowed £7,075 (2025: £124,557) from the Company of which they have paid back £41,042 (2025 :£92,254) during the year. There has been interest charged by the Company at a rate of 2.25% daily totalling £78 (2025: £1,383) interest for the year. |
| 11. | RELATED PARTY DISCLOSURES |
| The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| 12. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |