County Farm Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06861770 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

County Farm Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

Mr. J Brown

Mr. R J Brown

Mrs. L Firth

Registered office:

County Farm

West Lane

East Heslerton

Malton

North Yorkshire

YO17 8RS

Registered number:

06861770 (England and Wales)

Accountants:

Ullyott Limited

6 George Street

Driffield

East Yorkshire

YO25 6RA

FIXED ASSETS

Tangible assets

4

398,218

354,445

CURRENT ASSETS

Debtors

5

74,295

113,330

Cash at bank and in hand

353,709

336,994

428,004

450,324

CREDITORS

Amounts falling due within one year

6

84,249

48,684

NET CURRENT ASSETS

343,755

401,640

TOTAL ASSETS LESS CURRENT
LIABILITIES

741,973

756,085

CREDITORS

Amounts falling due after more than one
year

7

(25,808

)

(18,940

)

PROVISIONS FOR LIABILITIES

8

(69,416

)

(60,967

)

NET ASSETS

646,749

676,178

CAPITAL AND RESERVES

Called up share capital

9

102

Retained earnings

646,647

676,076

SHAREHOLDERS' FUNDS

646,749

676,178

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 29 September 2026 and were signed on its behalf by:

Mr. J Brown - Director

1.	STATUTORY INFORMATION

County 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

33% on reducing balance and 20% on reducing balance

Motor vehicles

-

25% on reducing balance

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 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

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.

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 6 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

COST

At 1 April 2025

20,700

419,836

234,962

675,498

Additions

-

94,036

81,773

175,809

Disposals

-

(22,972

)

(65,421

)

(88,393

)

At 31 March 2026

20,700

490,900

251,314

762,914

DEPRECIATION

At 1 April 2025

-

244,801

76,252

321,053

Charge for year

-

40,993

43,000

83,993

Eliminated on disposal

-

(22,972

)

(17,378

)

(40,350

)

At 31 March 2026

-

262,822

101,874

364,696

NET BOOK VALUE

At 31 March 2026

20,700

228,078

149,440

398,218

At 31 March 2025

20,700

175,035

158,710

354,445

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

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 April 2025

108,500

78,250

186,750

Additions

17,333

81,773

99,106

At 31 March 2026

125,833

160,023

285,856

DEPRECIATION

At 1 April 2025

35,350

11,865

47,215

Charge for year

14,919

31,929

46,848

At 31 March 2026

50,269

43,794

94,063

NET BOOK VALUE

At 31 March 2026

75,564

116,229

191,793

At 31 March 2025

73,150

66,385

139,535

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

25,500

Amounts owed by associates

32,196

67,255

VAT

16,599

20,575

74,295

113,330

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Hire purchase contracts

27,273

27,477

Corporation tax

29,118

14,307

Social security and other taxes

1,089

892

Other creditors

4,101

2,800

Directors' current accounts

20,252

497

Accruals and deferred income

2,416

2,711

84,249

48,684

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2026

2025

£

Hire purchase contracts

25,808

18,940

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

69,416

60,967

Deferred

tax

£

Balance at 1 April 2025

60,967

Provided during year

8,449

Balance at 31 March 2026

69,416

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

1

Ordinary A

£1

1

Ordinary B

£1

1

102