REGISTERED NUMBER: 00409003

BIRDCOMBE FARM,LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,499,272

1,471,445

CURRENT ASSETS

Stocks

62,405

93,485

Debtors

85,940

80,727

Investments

66,147

61,647

Cash at bank

747,571

642,479

962,063

878,338

CREDITORS

Amounts falling due within one year

398,034

376,882

NET CURRENT ASSETS

564,029

501,456

TOTAL ASSETS LESS CURRENT LIABILITIES

2,063,301

1,972,901

CREDITORS

Amounts falling due after more than one year

5

45,464

67,268

NET ASSETS

2,017,837

1,905,633

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Share premium

69,436

69,436

Retained earnings

1,928,401

1,816,197

SHAREHOLDERS' FUNDS

2,017,837

1,905,633

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year 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 Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

Mr A P Wyatt - Director

1.	STATUTORY INFORMATION

Birdcombe Farm,Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address are as below:

Registered number:

00409003

Registered office:

Pencnwc Farm

Llanboidy

Whitland

Carmarthenshire

SA34 0EE

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.

The directors have a reasonable expectation that the company has access to adequate funding, as well as the ongoing support of its director for it to continue trading for the foreseeable future. the company has bank borrowings in the form of a loan and an overdraft facility within which it operates. The directors are not aware of any reason why the loan and overdraft facility might be withdrawn. As a result of this, the director continues to adopt the going concern basis of accounting.

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.

Freehold property

-

not provided

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance and 15% 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.

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.

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

Totals

£

COST OR VALUATION

At 1 January 2025

1,919,804

Additions

111,403

Disposals

(2,275

)

At 31 December 2025

2,028,932

DEPRECIATION

At 1 January 2025

448,359

Charge for year

82,568

Eliminated on disposal

(1,267

)

At 31 December 2025

529,660

NET BOOK VALUE

At 31 December 2025

1,499,272

At 31 December 2024

1,471,445

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST OR VALUATION

At 1 January 2025

262,272

Transfer to ownership

(136,500

)

Reclassification/transfer

(55,000

)

At 31 December 2025

70,772

DEPRECIATION

At 1 January 2025

126,863

Charge for year

10,616

Revaluation adjustments

(55,000

)

Transfer to ownership

(52,224

)

At 31 December 2025

30,255

NET BOOK VALUE

At 31 December 2025

40,517

At 31 December 2024

135,409

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

-

8,716

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

57,791

71,932

Hire purchase contracts

8,718

30,299

66,509

102,231

7.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.