For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Sutton Farms Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Greenfield Farm, The Green, Ickwell, BIGGLESWADE, Beds, UK, SG18 9EE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

Rental income is recognised on an accruals basis.

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Basic Payment Entitlements have been amortised evenly over their estimated useful life.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

The value of land and buildings has been arrived at on the basis of a valuation carried out at 31st March 2026, by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

If land and buildings were measured using the cost model, the carrying amounts would be £650,000.

Priory Fields Properties Ltd

A company owned and controlled by Mr N A Sutton and Mrs J A Sutton, director's of the company.

A Loan of £6,000 owed by Priory Fields Properties Ltd and was outstanding at the year end.

No interest was charged.