REGISTERED NUMBER: 00774702 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

HARLTON FARMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A R Banks

B P Banks

SECRETARY:

A R Banks

REGISTERED OFFICE:

Yew Tree Farm

Harlton

Cambridge

CB23 1ES

REGISTERED NUMBER:

00774702 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP

Chartered Accountants

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridgeshire

CB25 9AU

FIXED ASSETS

Tangible assets

4

1,534,468

1,483,753

Investments

5

62,726

70,470

1,597,194

1,554,223

CURRENT ASSETS

Stocks

559,789

568,613

Debtors

6

102,615

90,302

Cash at bank

1,731

12,101

664,135

671,016

CREDITORS

Amounts falling due within one year

7

412,174

316,215

NET CURRENT ASSETS

251,961

354,801

TOTAL ASSETS LESS CURRENT LIABILITIES

1,849,155

1,909,024

CREDITORS

Amounts falling due after more than one year

8

(650,703

)

(617,386

)

PROVISIONS FOR LIABILITIES

(77,050

)

(73,000

)

NET ASSETS

1,121,402

1,218,638

CAPITAL AND RESERVES

Called up share capital

25,000

25,000

Retained earnings

1,096,402

1,193,638

SHAREHOLDERS' FUNDS

1,121,402

1,218,638

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

B P Banks - Director

1.	STATUTORY INFORMATION

Harlton Farms Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

5% on cost

Plant and machinery etc

-

25% on reducing balance and 10% - 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

1,324,730

1,473,532

2,798,262

Additions

142,349

16,817

159,166

At 30 September 2025

1,467,079

1,490,349

2,957,428

DEPRECIATION

At 1 October 2024

225,578

1,088,931

1,314,509

Charge for year

15,243

93,208

108,451

At 30 September 2025

240,821

1,182,139

1,422,960

NET BOOK VALUE

At 30 September 2025

1,226,258

308,210

1,534,468

At 30 September 2024

1,099,152

384,601

1,483,753

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Other investments not loans

256

8,000

Other loans

62,470

62,470

62,726

70,470

Additional information is as follows:

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Central Wool Growers Limited

256

256

SFP rights

-

7,744

256

8,000

Camgrain

storage

£

At 1 October 2024

and 30 September 2025

62,470

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

82,403

41,710

Other debtors

20,212

48,592

102,615

90,302

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,690

22,749

Hire purchase contracts

36,312

36,312

Trade creditors

140,748

79,423

Taxation and social security

2,207

4,881

Other creditors

205,217

172,850

412,174

316,215

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

650,703

581,074

Hire purchase contracts

-

36,312

650,703

617,386

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

529,752

483,465