Company No: 14530106 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

H C S Manners

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

14530106 (England and Wales)

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Tangible assets	3	60,436		21,124
		60,436		21,124
Current assets
Stocks	4	436,573		143,801
Debtors	5	27,294		3,504
Cash at bank and in hand		7,374		23,088
		471,241		170,393
Creditors: amounts falling due within one year	6	( 842,899)		( 465,081)
Net current liabilities		(371,658)		(294,688)
Total assets less current liabilities		(311,222)		(273,564)
Net liabilities		( 311,222)		( 273,564)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 311,322 )		( 273,664 )
Total shareholder's deficit		( 311,222)		( 273,564)

For the financial year ending 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 member has not required the company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Fashion Farm Limited (registered number: 14530106) were approved and authorised for issue by the Director on 14 September 2026. They were signed on its behalf by:

H C S Manners Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Fashion Farm Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Chancery Lane, London, WC2A 1LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The shareholder has confirmed they will continue to fund the company for a period of at least one year from the date of the signing of the accounts.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets,, at rates calculated to write off the cost less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings	0 - 20 years straight line
Plant and machinery etc.	0 - 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Biological assets

The Company owned mares. In accordance with FRS 102, these are defined as biological assets and included in stocks.

Stocks are stated using the cost model at the lower of cost and the net realisable value. Cost includes feed, vets fees, stud fees, farrier fees, direct labour and any other costs directly related to the upkeeping of the mares.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

2. Employees

	31.12.2025		31.12.2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	3		3

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 January 2025	22,583		1,384		23,967
Additions	2,619		42,840		45,459
At 31 December 2025	25,202		44,224		69,426
Accumulated depreciation
At 01 January 2025	2,056		787		2,843
Charge for the financial year	1,216		4,931		6,147
At 31 December 2025	3,272		5,718		8,990
Net book value
At 31 December 2025	21,930		38,506		60,436
At 31 December 2024	20,527		597		21,124

4. Stocks

	31.12.2025		31.12.2024
	£		£
Livestock	436,573		143,801

5. Debtors

	31.12.2025		31.12.2024
	£		£
Other debtors	27,294		3,504

6. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	138,603		734
Amounts owed to related parties (note 7)	656,207		454,167
Other taxation and social security	3,335		3,630
Other creditors	44,754		6,550
	842,899		465,081

7. Related party transactions

Transactions with owners holding a participating interest in the entity

	31.12.2025		31.12.2024
	£		£
Amounts owed to the shareholder	656,207		454,167