REGISTERED NUMBER: 00482120 (England and Wales)

JOHN WEAVER (DAIRY FARM) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R E J Weaver

N R J Weaver

REGISTERED OFFICE:

Red House Farm

Bradley Green

Redditch

Worcester

B96 6QT

REGISTERED NUMBER:

00482120 (England and Wales)

BANKERS:

Lloyds TSB

The Cross

Worcester

Worcestershire

FIXED ASSETS

Tangible assets

4

1,730,934

1,744,877

CURRENT ASSETS

Stocks

5

194,393

206,838

Debtors

6

6,838

8,296

Cash at bank

6

6

201,237

215,140

CREDITORS

Amounts falling due within one year

7

336,519

302,920

NET CURRENT LIABILITIES

(135,282

)

(87,780

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,595,652

1,657,097

CREDITORS

Amounts falling due after more than one year

8

(2,216

)

(16,435

)

PROVISIONS FOR LIABILITIES

(378,578

)

(378,578

)

NET ASSETS

1,214,858

1,262,084

CAPITAL AND RESERVES

Called up share capital

13,500

13,500

Revaluation reserve

10

1,214,347

1,214,347

Retained earnings

10

(12,989

)

34,237

SHAREHOLDERS' FUNDS

1,214,858

1,262,084

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 18th September 2026 and were signed on its behalf by:

R E J Weaver - Director

N R J Weaver - Director

1.	STATUTORY INFORMATION

John Weaver (Dairy 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 as modified by the revaluation of certain assets.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Land & buildings

-

2% on cost

Plant and machinery

-

25% on cost and 10% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

Stocks

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

Net realisable value is based on estimated selling price less the estimated cost of disposal.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Deferred taxation

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.

Deferred tax is not provided on the timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Land &

Plant and

and

Motor

buildings

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST OR VALUATION

At 1st January 2025

and 31st December 2025

1,700,000

549,052

1,729

121,878

2,372,659

DEPRECIATION

At 1st January 2025

-

504,995

1,726

121,061

627,782

Charge for year

-

13,743

-

200

13,943

At 31st December 2025

-

518,738

1,726

121,261

641,725

NET BOOK VALUE

At 31st December 2025

1,700,000

30,314

3

617

1,730,934

At 31st December 2024

1,700,000

44,057

3

817

1,744,877

Cost or valuation at 31st December 2025 is represented by:

Fixtures

Land &

Plant and

and

Motor

buildings

machinery

fittings

vehicles

Totals

£

£

£

£

£

Valuation in 2025

1,592,924

-

-

-

1,592,924

Cost

107,076

549,052

1,729

121,878

779,735

1,700,000

549,052

1,729

121,878

2,372,659

If Land & Buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

107,076

107,076

Aggregate depreciation

69,112

69,112

Land & Buildings were valued on an open market basis on 25th January 2024 by McCartneys LLP .

The net book value of tangible fixed assets includes £15,875 (2024 - £72,182) in respect of assets held under hire purchase contracts.

5.

STOCKS

2025

2024

£

£

Stocks

194,393

206,838

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,608

7,147

VAT

1,230

1,149

6,838

8,296

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,285

20,508

Hire purchase contracts

14,219

21,012

Trade creditors

17,953

9,490

Directors' current accounts

274,462

244,984

Accrued expenses

1,600

6,926

336,519

302,920

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,216

16,435

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

28,285

20,508

Hire purchase contracts

16,435

37,447

44,720

57,955

The hire purchase liabilities are secured on the assets to which they relate.

The bank overdraft is secured by way of a fixed charge over the Company's land and buildings.

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1st January 2025

34,237

1,214,347

1,248,584

Deficit for the year

(47,226

)

(47,226

)

At 31st December 2025

(12,989

)

1,214,347

1,201,358

11.	ULITIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R. Weaver who is responsible for the decision making and direction of the company.