REGISTERED NUMBER: 09582270 (England and Wales)

Financial Statements for the Year Ended 31 May 2026

for

Spotted Cow Farnham Ltd

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

R Karjani

REGISTERED OFFICE:

The Spotted Cow 3 Bourne Grove

Lower Bourne

Farnham

Surrey

GU10 3QT

REGISTERED NUMBER:

09582270 (England and Wales)

ACCOUNTANTS:

Ortenz & Co Ltd

354 High Street North

East Ham

London

E12 6PH

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Ortenz & Co Ltd

354 High Street North

East Ham

London

E12 6PH

4 September 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

62,495

80,177

62,495

80,177

CURRENT ASSETS

Debtors

6

498,298

460,358

Cash at bank and in hand

86,068

160,997

584,366

621,355

CREDITORS

Amounts falling due within one year

7

178,614

315,126

NET CURRENT ASSETS

405,752

306,229

TOTAL ASSETS LESS CURRENT LIABILITIES

468,247

386,406

CREDITORS

Amounts falling due after more than one year

8

20,002

23,469

NET ASSETS

448,245

362,937

CAPITAL AND RESERVES

Called up share capital

9

200

100

Retained earnings

10

448,045

362,837

SHAREHOLDERS' FUNDS

448,245

362,937

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

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:

R Karjani - Director

1.	STATUTORY INFORMATION

Spotted Cow Farnham Ltd 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 represents net invoiced sales of goods and services, excluding VAT.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2025 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

9,967

AMORTISATION

At 1 June 2025

and 31 May 2026

9,967

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Long

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 June 2025

17,389

40,830

29,237

Additions

-

-

-

At 31 May 2026

17,389

40,830

29,237

DEPRECIATION

At 1 June 2025

6,879

3,403

27,124

Charge for year

2,146

3,402

2,113

At 31 May 2026

9,025

6,805

29,237

NET BOOK VALUE

At 31 May 2026

8,364

34,025

-

At 31 May 2025

10,510

37,427

2,113

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2025

76,539

14,707

2,160

180,862

Additions

5,572

-

-

5,572

At 31 May 2026

82,111

14,707

2,160

186,434

DEPRECIATION

At 1 June 2025

46,634

14,707

1,938

100,685

Charge for year

15,371

-

222

23,254

At 31 May 2026

62,005

14,707

2,160

123,939

NET BOOK VALUE

At 31 May 2026

20,106

-

-

62,495

At 31 May 2025

29,905

-

222

80,177

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Amounts owed by associates

498,298

460,358

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

9,786

51,181

Tax

77,357

87,028

Social security and other taxes

3,817

29,111

Pensions due

-

312

VAT

51,460

47,990

Directors' current accounts

5,344

61,845

Accrued expenses

30,850

37,659

178,614

315,126

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans - 2-5 years

20,002

23,469

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

200

Ordinary

1

200

100

10.

RESERVES

Retained

earnings

£

At 1 June 2025

362,837

Profit for the year

215,208

Dividends

(130,000

)

At 31 May 2026

448,045