Burdett Farming Limited 31/03/2026 iXBRL

Company registration number: 08522616

BURDETT FARMING LIMITED

UNAUDITED FILLETED FINANCIAL STATEMENTS

31 March 2026

BURDETT FARMING LIMITED

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	320,038		423,188
		_______		_______
			320,038		423,188

Current assets
Stocks		83,900		145,170
Debtors	6	121,843		139,308
Cash at bank and in hand		417,582		60,501
		_______		_______
		623,325		344,979
Creditors: amounts falling due
within one year	7	( 49,938)		( 129,985)
		_______		_______
Net current assets			573,387		214,994
			_______		_______
Total assets less current liabilities			893,425		638,182

Creditors: amounts falling due
after more than one year	8		( 125,474)		( 153,087)
			_______		_______
Net assets			767,951		485,095
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			767,950		485,094
			_______		_______
Shareholders funds			767,951		485,095
			_______		_______

For the 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:

Mr D Burdett

Director

Company registration number: 08522616

BURDETT FARMING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Burdett Farming Limited, c/o Christopher Young Limited, 1a The Martlets, Burgess Hill, West Sussex, RH15 9NN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2025: 10 ).

5. Tangible assets

	Plant and machinery	Dairy herd	Total
	£	£	£
Cost
At 1 April 2025	195,990	351,250	547,240
Additions	97,196	-	97,196
Disposals	( 160,666)	( 118,200)	( 278,866)
	_______	_______	_______
At 31 March 2026	132,520	233,050	365,570
	_______	_______	_______
Depreciation
At 1 April 2025	124,053	-	124,053
Charge for the year	29,096	-	29,096
Disposals	( 107,617)	-	( 107,617)
	_______	_______	_______
At 31 March 2026	45,532	-	45,532
	_______	_______	_______
Carrying amount
At 31 March 2026	86,988	233,050	320,038
	_______	_______	_______
At 31 March 2025	71,937	351,250	423,187
	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	121,843	138,161
Other debtors	-	1,147
	_______	_______
	121,843	139,308
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	21,000	20,000
Trade creditors	7,391	16,706
Corporation tax	-	32,103
Social security and other taxes	11,170	25,653
Other creditors	10,377	35,523
	_______	_______
	49,938	129,985
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	116,530	138,152
Other creditors	8,944	14,935
	_______	_______
	125,474	153,087
	_______	_______

9. Controlling party

The company is controlled by its sole shareholder Mr Daniel Burdett