REGISTERED NUMBER: 05881093 (England and Wales)

HARDYS ANIMAL FARM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

J G Hardy

G D Hardy

S D Hardy

REGISTERED OFFICE:

Hawthorne House

Boltons Lane

Ingoldmells

Skegness

Lincolnshire

PE25 1JJ

REGISTERED NUMBER:

05881093 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

FIXED ASSETS

Tangible assets

4

144,433

165,243

CURRENT ASSETS

Stocks

14,295

13,235

Debtors

5

20,722

2,881

Cash at bank

3,173

86,185

38,190

102,301

CREDITORS

Amounts falling due within one year

6

210,956

245,086

NET CURRENT LIABILITIES

(172,766

)

(142,785

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(28,333

)

22,458

PROVISIONS FOR LIABILITIES

-

11,777

NET (LIABILITIES)/ASSETS

(28,333

)

10,681

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

(29,333

)

9,681

SHAREHOLDERS' FUNDS

(28,333

)

10,681

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 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 16 September 2026 and were signed on its behalf by:

S D Hardy - Director

1.	STATUTORY INFORMATION

Hardys Animal 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 received for net invoiced sales of livestock, entrance fees and sales from the shop and cafe, excluding value added tax.

Livestock sales are recognised upon dispatch, revenue from entrance fees is recognised on the date of admission and shop and cafe takings are recognised at the point of sale.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tenants improvements

- 10% on reducing balance

Plant and machinery

- 15% on reducing balance

Fixtures and fittings

- 15% on reducing balance

Computer equipment

- 33% on cost

Stocks

Stocks represent the farm valuation which has been prepared by independent valuers at the lower of cost and fair value less costs to complete and sell.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The accounts have been prepared on the going concern basis since the directors have indicated they will continue to support the working capital requirements of the company in the future if needed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Tenants

Plant and

and

Computer

improvements

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

330,363

72,342

152,147

7,589

562,441

DEPRECIATION

At 1 January 2025

221,979

55,033

113,016

7,170

397,198

Charge for year

10,838

3,893

5,870

209

20,810

At 31 December 2025

232,817

58,926

118,886

7,379

418,008

NET BOOK VALUE

At 31 December 2025

97,546

13,416

33,261

210

144,433

At 31 December 2024

108,384

17,309

39,131

419

165,243

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,141

Amounts owed by group parties

17,923

-

Prepayments and accrued income

2,799

1,740

20,722

2,881

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,395

1,486

Amounts owed to group parties

196,274

218,705

Taxation

-

2,571

Other taxes and social security

4,529

3,474

VAT

2,434

2,980

Accruals and deferred income

5,324

15,870

210,956

245,086

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000