Registration number: 13990405

Company Information

Directors

Mr Adam Geldart Mrs Lisa Kerri Geldart

Registered office

The Old Dairy Ashton Hill Farm Weston Road Failand Bristol Avon England BS8 3US

Accountants

R S Porter & Co Limited The Old Dairy Ashton Hill Farm Weston Road Failand Bristol BS8 3US

Directors' Report for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr Adam Geldart

Mrs Lisa Kerri Geldart

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Approved and authorised by the Board on 26 June 2026 and signed on its behalf by:
 

......................................... Mr Adam Geldart Director

(Registration number: 13990405)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	121,011	111,820
Current assets
Debtors	4	648	31,892
Cash at bank and in hand		50,556	1,438
		51,204	33,330
Creditors: Amounts falling due within one year	6	(58,921)	(88,337)
Net current liabilities		(7,717)	(55,007)
Net assets		113,294	56,813
Capital and reserves
Called up share capital		2	2
Retained earnings		113,292	56,811
Shareholders' funds		113,294	56,813

For the financial year ending 31 March 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 26 June 2026 and signed on its behalf by:
 

......................................... Mr Adam Geldart Director

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Old Dairy
Ashton Hill Farm Weston Road
Failand
Bristol
Avon
BS8 3US
England

These financial statements were authorised for issue by the Board on 26 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & machinery	20% reducing balance
Motor vehicles	20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Tangible assets

	Short leasehold land and buildings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 April 2025	95,042	18,725	5,340	13,983
Additions	23,281	2,357	540	-
At 31 March 2026	118,323	21,082	5,880	13,983
Depreciation
At 1 April 2025	8,504	6,665	1,068	5,033
Charge for the year	11,832	2,884	481	1,790
At 31 March 2026	20,336	9,549	1,549	6,823
Carrying amount
At 31 March 2026	97,987	11,533	4,331	7,160
At 31 March 2025	86,538	12,060	4,272	8,950

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

	Total £
Cost or valuation
At 1 April 2025	133,090
Additions	26,178
At 31 March 2026	159,268
Depreciation
At 1 April 2025	21,270
Charge for the year	16,987
At 31 March 2026	38,257
Carrying amount
At 31 March 2026	121,011
At 31 March 2025	111,820

Included within the net book value of land and buildings above is £97,987 (2025 - £86,538) in respect of short leasehold land and buildings.
 

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4

Debtors

Current	2026 £	2025 £
Trade debtors	648	29,981
Other debtors	-	1,911
	648	31,892

5	Cash and cash equivalents

	2026 £	2025 £
Cash on hand	100	794
Cash at bank	50,456	644
	50,556	1,438
Bank overdrafts	-	(24,300)
Cash and cash equivalents in statement of cash flows	50,556	(22,862)

6

Creditors

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	-	24,300
Trade creditors		43,422	62,941
Social security and other taxes		7,679	176
Other payables		3,337	-
Accruals		1,150	920
Income tax liability		3,333	-
		58,921	88,337

7	Pension and other schemes

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £6,616 (2025 - £1,329).

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £2 each	1	2	1	2

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	-	24,300

10

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £10,000.00 (2025 - £4,000.00) per each Ordinary		20,000		8,000