Registration number: 07406437

Sellmor Farming Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 5

Sellmor Farming Limited

(Registration number: 07406437)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	5,555,367	5,613,254
Investment property		252,502	252,502
		5,807,869	5,865,756
Current assets
Stocks		57,942	16,271
Debtors		1,984,128	252,422
Cash at bank and in hand		1,098,331	120,486
		3,140,401	389,179
Creditors: Amounts falling due within one year	5	(1,678,431)	(715,273)
Net current assets/(liabilities)		1,461,970	(326,094)
Total assets less current liabilities		7,269,839	5,539,662
Creditors: Amounts falling due after more than one year		(4,181,850)	(3,649,550)
Provisions for liabilities		(436,297)	(435,658)
Net assets		2,651,692	1,454,454
Capital and reserves
Called up share capital		1	1
Profit and loss account		2,651,691	1,454,453
Total equity		2,651,692	1,454,454

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Sellmor Farming Limited

(Registration number: 07406437)
Abridged Balance Sheet as at 31 December 2025

Approved and authorised by the director on 25 September 2026
 

Mr R Morley

Director

Sellmor Farming Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 November 2024 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
North Farm
Thorpe Le Street
York
East Yorkshire
YO42 4LJ

These financial statements were authorised for issue by the director on 25 September 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The company's financial year end was changed from 31 October to 31 December for commercial reasons. Consequently, these financial statements cover a period of fourteen months, whereas the comparative figures are for a twelve month period. Therefore, the comparative figures in the Statement of Comprehensive Income, Statement of Changes in Equity and the related notes are not directly comparable.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Sellmor Farming Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 November 2024 to 31 December 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold land and buildings	Buildings 4% on cost, land is not depreciated
Plant and machinery	25% reducing balance
Fixtures and fittings	15% reducing balance
Motor vehicles	25% reducing balance
Wind turbine	7% reducing balance
Solar panels	8% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Biological assets

Biological assets, living plants and animals are included at the lower of cost and estimated selling price less costs to sell.

Sellmor Farming Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 November 2024 to 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 8 (2024 - 8).

4	Tangible assets

	Total £
Cost or valuation
At 1 November 2024	8,533,994
Additions	419,169
At 31 December 2025	8,953,163
Depreciation
At 1 November 2024	2,920,741
Charge for the year	477,055
At 31 December 2025	3,397,796
Carrying amount
At 31 December 2025	5,555,367
At 31 October 2024	5,613,254

Investment properties

	2025 £
At 1 November	252,502

There has been no valuation of investment property by an independent valuer.

5	Creditors: amounts falling due within one year

Included within creditors, is a bounce back loan which is secured of £4,167 (2024 - £15,833).