Castle Farm Organics Limited

Castle Farm Organics Limited
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Castle Farm Organics Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Andrew Morrison 31 December 2025 .................................................... Andrew Morrison 2 Longmead Close Norton St Philip Bath BA2 7NS 13 September 2026 1

Castle Farm Organics Limited
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Andrew Morrison
31 December 2025

....................................................
Andrew Morrison
2 Longmead Close
Norton St Philip
Bath
BA2 7NS
13 September 2026

1

Castle Farm Organics Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	666,667	596,512
		666,667	596,512
Current assets
Cash at bank and in hand		7,080	(1,345)
Creditors: amount falling due within one year		(828,156)	(741,375)
Net current assets		(821,076)	(742,720)

Total assets less current liabilities		(154,409)	(146,208)
Provisions for liabilities		539	0
Net assets		(153,870)	(146,208)

Capital and reserves
Called up share capital		0	1
Profit and loss account		(153,870)	(146,209)
Shareholders' funds		(153,870)	(146,208)

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 director on 13 September 2026 and were signed by:

-------------------------------
Jo Edwards
Director

2

Castle Farm Organics Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Castle Farm Organics Limited is a private company, limited by shares, registered in , registration number 08403706, registration address Castle Farm, Midford, Bath, BA2 7BU.

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.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Land and Buildings	Total
	£	£	£	£	£
At 01 January 2025	133,205	12,226	339	515,790	661,560
Additions	101,810	-	-	-	101,810
Disposals	(14,250)	-	-	-	(14,250)
At 31 December 2025	220,765	12,226	339	515,790	749,120
Depreciation
At 01 January 2025	56,330	8,379	339	-	65,048
Charge for year	16,443	962	-	-	17,405
On disposals	-	-	-	-	-
At 31 December 2025	72,773	9,341	339	-	82,453
Net book values
Closing balance as at 31 December 2025	147,992	2,885	-	515,790	666,667
Opening balance as at 01 January 2025	76,875	3,847	-	515,790	596,512

The net book value of Land and Buildings includes £ 515,790 (2024 £515,790) in respect of assets leased under finance leases or hire purchase contracts.

3

Registered Number: 08403706

CASTLE FARM ORGANICS LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025