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Registered number: 06035545
The Morecambe Bay Conservation Grazing Company Limited
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
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THE MORECAMBE BAY CONSERVATION GRAZING COMPANY LIMITED
REGISTERED NUMBER: 06035545
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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Accruals and deferred income
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Net assets excluding pension asset
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Notes
The Morecambe Bay Conservation Grazing Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Straithairlie, Carr Bank, Milnthorpe, LA7 7LE.
The financial statements are prepared in sterling, which is the functional currency of this company. Monetary amounts in these financial statements are rounded to the nearest £.
Average number of employees
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The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Directors' confirmations
The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.
The financial statements have been delivered in accordance with the provisions applicable to companies subject
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THE MORECAMBE BAY CONSERVATION GRAZING COMPANY LIMITED
REGISTERED NUMBER: 06035545
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
to the small companies regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 September 2026.
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F W Grayson
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C R Grayson
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THE MORECAMBE BAY CONSERVATION GRAZING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1.Accounting policies
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
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Long-term leasehold property
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The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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THE MORECAMBE BAY CONSERVATION GRAZING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Single farm payment entitlements
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THE MORECAMBE BAY CONSERVATION GRAZING COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Long-term leasehold property
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Charge for the year on owned assets
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