REGISTERED NUMBER: 16000592 (England and Wales)

Unaudited Financial Statements

for the Period 7 October 2024 to 31 December 2025

for

Rookwoods Farm Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N Cavill

REGISTERED OFFICE:

St. Johns House

16 Church Street

Bromsgrove

B61 8DN

REGISTERED NUMBER:

16000592 (England and Wales)

ACCOUNTANTS:

Ground Control Business Management

St Johns House

16 Church Street

Bromsgrove

Worcestershire

B61 8DN

FIXED ASSETS

Tangible assets

4

66,648

Biological assets

5

107,392

174,040

CURRENT ASSETS

Biological assets

8,708

Debtors

11,514

Cash at bank

88,563

108,785

CREDITORS

Amounts falling due within one year

520,296

NET CURRENT LIABILITIES

(411,511

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(237,471

)

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

(237,571

)

SHAREHOLDERS' FUNDS

(237,471

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 September 2026 and were signed by:

Mr N Cavill - Director

1.	STATUTORY INFORMATION

Rookwoods Farm 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 represents the fair value of consideration receivable for goods supplied in the ordinary course of business, net of VAT and discounts, and is recognised when control passes to the customer.

Tangible fixed assets

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

Plant and machinery - 25% Reducing balance

Fixtures and fitting - 25% Reducing balance

Improvements to property - 5% Straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of a company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expense in the income statement.

Financial assets and liabilities

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs).

Trade debtors

Trade debtors are recognised initially at transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivable.

Trade creditors

Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as amounts falling due after more than one year.

Equity instruments

Equity instruments are measured at the fair value of the cash or other resources transferred or transferrable, net of the direct costs of issuing or receiving the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Taxation

Taxation for the period 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 period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Biological assets

Biological assets comprise livestock which are measured at fair value less costs to sell, with changes in fair value recognised in profit or loss. No depreciation has been charged in respect of the biological assets as they continue to grow and increase in cost and value.

Livestock comprises a beef herd and is valued on a per head basis using observable market prices for comparable animals. Animals are categorised by type, including breeding cows, heifers, bulls etc. with appropriate pricing applied to each category. The key assumptions underlying the valuation include:

- prevailing market prices for each category of livestock at the reporting date;

- classification of animals by type, age and stage of development; and

- estimated costs to sell, including commission and other selling costs.

Where market prices are not directly observable, values are estimated using recent transaction data and industry benchmarks and therefore involve a degree of judgement.

Going concern

The company has net liabilities and is therefore dependent upon the continuing support of the parent company Kensington Films Limited. The parent company has indicated that they will provide or procure sufficient resources to meet the liabilities as they fall due; therefore, the accounts have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

81,057

At 31 December 2025

81,057

DEPRECIATION

Charge for period

14,409

At 31 December 2025

14,409

NET BOOK VALUE

At 31 December 2025

66,648

5.	BIOLOGICAL ASSETS

Livestock were as follows:

Livestock

Livestock

more than 1 year

less than 1 year

£

£

Increase due to purchases

220,316

-

Impairment

(104,216)

-

Transfers

(8,708)

8,708

107,392

8,708

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

1

100

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Kensington Films Limited, a company registered in England and Wales.

The ultimate controlling party is Mr H Cavill, who owns 100% of the issued share capital in Kensington Films Limited.