REGISTERED NUMBER: 15449006 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

UNICORN VALLEY FARM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T T M Packard

O H Rampley

REGISTERED OFFICE:

Two Brewers House

50 North Street

Thame

Oxfordshire

OX9 3BH

REGISTERED NUMBER:

15449006 (England and Wales)

ACCOUNTANTS:

Martin and Company

Two Brewers House

50 North Street

Thame

Oxfordshire

OX9 3BH

FIXED ASSETS

Tangible assets

4

13,315,936

13,284,545

Herd basis

5

13,050

-

13,328,986

13,284,545

CURRENT ASSETS

Stocks

31,964

22,738

Debtors

6

51,270

114,619

Cash at bank and in hand

165,427

562,629

248,661

699,986

CREDITORS

Amounts falling due within one year

7

31,839

24,024

NET CURRENT ASSETS

216,822

675,962

TOTAL ASSETS LESS CURRENT LIABILITIES

13,545,808

13,960,507

CAPITAL AND RESERVES

Called up share capital

14,150,100

14,150,100

Retained earnings

(604,292

)

(189,593

)

13,545,808

13,960,507

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 24th September 2026 and were signed on its behalf by:

O H Rampley - Director

T T M Packard - Director

1.	STATUTORY INFORMATION

Unicorn Valley 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 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.

Freehold property

-

2% on cost and Land - no depreciation charged

Plant and machinery

-

Between 15% and 25% reducing balance

Tractors

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% 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.

Taxation

Taxation for the year 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1st January 2025

13,169,562

-

35,008

Additions

-

53,649

38,665

At 31st December 2025

13,169,562

53,649

73,673

DEPRECIATION

At 1st January 2025

27,500

-

2,611

Charge for year

30,000

4,918

7,874

At 31st December 2025

57,500

4,918

10,485

NET BOOK VALUE

At 31st December 2025

13,112,062

48,731

63,188

At 31st December 2024

13,142,062

-

32,397

Motor

Computer

Tractors

vehicles

equipment

Totals

£

£

£

£

COST

At 1st January 2025

50,000

78,344

1,504

13,334,418

Additions

-

-

4,239

96,553

At 31st December 2025

50,000

78,344

5,743

13,430,971

DEPRECIATION

At 1st January 2025

9,167

10,369

226

49,873

Charge for year

8,166

13,595

609

65,162

At 31st December 2025

17,333

23,964

835

115,035

NET BOOK VALUE

At 31st December 2025

32,667

54,380

4,908

13,315,936

At 31st December 2024

40,833

67,975

1,278

13,284,545

5.	HERD BASIS

Herd

basis

£

COST

Additions

13,050

At 31st December 2025

13,050

NET BOOK VALUE

At 31st December 2025

13,050

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

51,270

114,619

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,132

1,126

Taxation and social security

1,173

1,065

Other creditors

11,534

21,833

31,839

24,024

8.	RELATED PARTY DISCLOSURES

During the year the directors paid some business expenditure personally. Most was reimbursed during the year however the directors were owed £95 at the year end and this is shown within the other creditors balance due within one year.