REGISTERED NUMBER: 03932633 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CARLIN FARMS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D A CARTWRIGHT

REGISTERED OFFICE:

BARNSIDE FARM

BARNSIDE LANE

HEPWORTH

HOLMFIRTH

HD9 1TN

REGISTERED NUMBER:

03932633 (England and Wales)

ACCOUNTANTS:

KUBINSKI

CHARTERED ACCOUNTANTS

THE OFFICE

NEWHALL FARM

GRANGE MOOR

WAKEFIELD

WF4 4BG

FIXED ASSETS

Tangible assets

4

1,650,449

1,622,785

CURRENT ASSETS

Stocks

22,819

23,743

Debtors

59,365

89,984

Prepayments and accrued income

1,525

2,201

Cash at bank and in hand

4,605

6,762

88,314

122,690

CREDITORS

Amounts falling due within one year

158,926

148,658

NET CURRENT LIABILITIES

(70,612

)

(25,968

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,579,837

1,596,817

CREDITORS

Amounts falling due after more than one year

8,675

20,205

NET ASSETS

1,571,162

1,576,612

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

1,571,062

1,576,512

SHAREHOLDERS' FUNDS

1,571,162

1,576,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2026 and were signed by:

D A CARTWRIGHT - Director

1.	STATUTORY INFORMATION

CARLIN 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.	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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Tractors

-

15% on reducing balance

It is the company's policy to maintain freehold buildings in such condition that their value is not impaired by the passage of time. Such expenditure is charged to profits in the year in which it is committed. As a consequence, any element of depreciation would, in the opinion of the Directors, be immaterial and no provision for depreciation has been made.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

1,746,785

Additions

46,506

At 31 March 2026

1,793,291

DEPRECIATION

At 1 April 2025

124,000

Charge for year

18,842

At 31 March 2026

142,842

NET BOOK VALUE

At 31 March 2026

1,650,449

At 31 March 2025

1,622,785

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

and 31 March 2026

40,167

DEPRECIATION

At 1 April 2025

837

Charge for year

9,833

At 31 March 2026

10,670

NET BOOK VALUE

At 31 March 2026

29,497

At 31 March 2025

39,330

5.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

16,870

24,586

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1.00

100

100

7.	RELATED PARTY DISCLOSURES

At the year end £121,635 (2025 - £120,574) was owed to Carlin Nurseries Limited, a company which is owned by members of the director's family.