REGISTERED NUMBER: 01367829 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

T. Jowett & Sons (Farmers) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTORS:

R E Jowett

S Jowett

M P Jowett

SECRETARY:

D Jowett

REGISTERED OFFICE:

Upper Bents Farm

Bents Lane

Wilsden

Bradford

West Yorkshire

BD15 0BN

REGISTERED NUMBER:

01367829 (England and Wales)

ACCOUNTANTS:

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

FIXED ASSETS

Tangible assets

5

34,207

35,482

CURRENT ASSETS

Debtors

6

31

23

Cash at bank

5,510

7,798

5,541

7,821

CREDITORS

Amounts falling due within one year

7

43,396

43,397

NET CURRENT LIABILITIES

(37,855

)

(35,576

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,648

)

(94

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(4,648

)

(1,094

)

SHAREHOLDERS' FUNDS

(3,648

)

(94

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

S Jowett - Director

M P Jowett - Director

1.	STATUTORY INFORMATION

T. Jowett & Sons (Farmers) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Depreciation

Is calculated on the reducing balance method in order to write down to its estimated residual value the cost of each asset over its expected useful life.

The depreciation rates used are:-

(i )

Motor vehicles and equipment

20% per annum

(ii)

Piggeries

2.5% per annum

(iii)

Freehold property

2.5% per annum

(iv)

Freehold land

not depreciated

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Motor

Freehold

Freehold

vehicles

property

land

Piggeries

& equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

46,112

12,184

10,421

70,711

139,428

DEPRECIATION

At 1 April 2025

30,183

-

7,001

66,762

103,946

Charge for year

399

-

86

790

1,275

At 31 March 2026

30,582

-

7,087

67,552

105,221

NET BOOK VALUE

At 31 March 2026

15,530

12,184

3,334

3,159

34,207

At 31 March 2025

15,929

12,184

3,420

3,949

35,482

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Value added tax

31

23

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

42,447

42,447

Accrued expenses

949

950

43,396

43,397

8.	CONTROL RELATIONSHIPS

R E Jowett, S Jowett, and M Jowett, directors and shareholders, are considered to be equal controlling parties.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T. Jowett & Sons (Farmers) Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of T. Jowett & Sons (Farmers) Limited, as a body, in accordance with the terms of our engagement letter dated 5 October 1995. Our work has been undertaken solely to prepare for your approval the financial statements of T. Jowett & Sons (Farmers) Limited and state those matters that we have agreed to state to the Board of Directors of T. Jowett & Sons (Farmers) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T. Jowett & Sons (Farmers) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that T. Jowett & Sons (Farmers) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of T. Jowett & Sons (Farmers) Limited. You consider that T. Jowett & Sons (Farmers) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of T. Jowett & Sons (Farmers) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

18 August 2026