Farr Formes Limited 30/04/2026 iXBRL

Company registration number: 03189961

FARR FORMES LIMITED

UNAUDITED FILLETED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 April 2026

FARR FORMES LIMITED

Contents

Directors report

Accountant's report

Statement of financial position

Notes to the financial statements

FARR FORMES LIMITED

Directors report

Year ended 30 April 2026

The directors present their report and the unaudited financial statements of the company for the year ended 30 April 2026.

Directors

The directors who served the company during the year were as follows:

Mr C.T Farr

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 18 September 2026 and signed on behalf of the board by:

Mr C.T Farr

Director

FARR FORMES LIMITED

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Farr Formes Limited

Year ended 30 April 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 April 2026 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

R M F Pola FCA

Jenemi Associates Limited

Ecotech Business Park

27G Turbine Way

Swaffham

Norfolk

PE37 7XD

18 September 2026

FARR FORMES LIMITED

Statement of financial position

30 April 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	6	407,502		435,144
		_______		_______
			407,502		435,144

Current assets
Stocks		43,000		62,000
Debtors	7	152,830		80,675
Cash at bank and in hand		10,164		10,987
		_______		_______
		205,994		153,662
Creditors: amounts falling due
within one year	8	( 280,763)		( 230,633)
		_______		_______
Net current liabilities			( 74,769)		( 76,971)
			_______		_______
Total assets less current liabilities			332,733		358,173

Creditors: amounts falling due
after more than one year	9		( 150,703)		( 161,339)

Provisions for liabilities	10		( 72,385)		( 76,854)

			_______		_______
Net assets			109,645		119,980
			_______		_______

Capital and reserves
Called up share capital	12		10,000		10,000
Profit and loss account			99,645		109,980
			_______		_______
Shareholders funds			109,645		119,980
			_______		_______

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

Mr C.T Farr

Director

Company registration number: 03189961

FARR FORMES LIMITED

Notes to the financial statements

Year ended 30 April 2026

1. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

2. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Leasehold properties	-	Straight line over the life of the lease
Plant and machinery	-	10 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

3. Turnover

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

4. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible assets	28,022	29,946
Impairment of tangible assets	7,203	9,185
	_______	_______

5. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	16,866	6,556
	_______	_______

Deferred tax:
Origination and reversal of timing differences	( 4,469)	( 6,405)
	_______	_______
Tax on profit	12,397	151
	_______	_______

6. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 May 2025	19,588	1,357,035	109,240	75,686	1,561,549
Additions	-	5,898	1,685	-	7,583
	_______	_______	_______	_______	_______
At 30 April 2026	19,588	1,362,933	110,925	75,686	1,569,132
	_______	_______	_______	_______	_______
Depreciation
At 1 May 2025	12,243	959,175	102,221	52,766	1,126,405
Charge for the year	294	28,022	1,179	5,730	35,225
	_______	_______	_______	_______	_______
At 30 April 2026	12,537	987,197	103,400	58,496	1,161,630
	_______	_______	_______	_______	_______
Carrying amount
At 30 April 2026	7,051	375,736	7,525	17,190	407,502
	_______	_______	_______	_______	_______
At 30 April 2025	7,345	397,860	7,019	22,920	435,144
	_______	_______	_______	_______	_______

Obligations under finance leases

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:


	Plant and machinery	Motor vehicles
	£	£
At 30 April 2026	47,148	11,447
	_______	_______
At 30 April 2025	50,697	21,660
	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	131,283	59,339
Other debtors	21,547	21,336
	_______	_______
	152,830	80,675
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	159,658	129,167
Corporation tax	17,769	7,459
Social security and other taxes	54,872	34,996
Other creditors	48,464	59,011
	_______	_______
	280,763	230,633
	_______	_______

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	1,667	11,667
Other creditors	149,036	149,672
	_______	_______
	150,703	161,339
	_______	_______

10. Provisions

	Deferred tax (note 11)	Total
	£	£
At 1 May 2025	76,854	76,854
Additions	( 4,469)	( 4,469)
	_______	_______
At 30 April 2026	72,385	72,385
	_______	_______

11. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 10)	72,385	76,854
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	72,385	76,854
	_______	_______

12. Called up share capital

Authorised share capital

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	100,000	100,000	100,000	100,000
	_______	_______	_______	_______
Issued, called up and fully paid
	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	10,000	10,000	10,000	10,000
	_______	_______	_______	_______