REGISTERED NUMBER: 00741351 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PREMIER FARM

SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

B Bishop

REGISTERED OFFICE:

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

REGISTERED NUMBER:

00741351 (England and Wales)

ACCOUNTANTS:

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

BANKERS:

HSBC

27 High Street

Ringwood

Hampshire

BH24 1BE

FIXED ASSETS

Investments

4

149,624

149,624

Investment property

5

512,500

512,500

662,124

662,124

CURRENT ASSETS

Debtors

6

259

298

Cash at bank

70,384

72,142

70,643

72,440

CREDITORS

Amounts falling due within one year

7

22,433

28,829

NET CURRENT ASSETS

48,210

43,611

TOTAL ASSETS LESS CURRENT LIABILITIES

710,334

705,735

PROVISIONS FOR LIABILITIES

78,473

78,473

NET ASSETS

631,861

627,262

CAPITAL AND RESERVES

Called up share capital

100

100

Non Distributable Reserve

8

235,418

235,418

Retained earnings

8

396,343

391,744

SHAREHOLDERS' FUNDS

631,861

627,262

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 director acknowledges her 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 director and authorised for issue on 30 September 2026 and were signed by:

B Bishop - Director

1.	STATUTORY INFORMATION

Premier Farm Services 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 as modified by the revaluation of certain assets.

Investment property

Investment properties are shown at their open market value. The surplus or deficit arising from the annual revaluation is transferred to a non distributable reserve unless a deficit, or its reversal, on an individual investment property is expected to be permanent, in which case it is carried in the profit and loss account.

This is in accordance with FRS102 which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

149,624

NET BOOK VALUE

At 31 December 2025

149,624

At 31 December 2024

149,624

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2017

28,917

Valuation in 2018

(10,941

)

Valuation in 2019

13,960

Valuation in 2020

2,792

Valuation in 2021

13,867

Valuation in 2024

(3,971

)

Cost

105,000

149,624

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

105,000

105,000

Fixed asset investments were valued on an open market basis basis on 31 December 2024 by Standard Life Investments .

5.	INVESTMENT PROPERTY

Investment property originally costing £52,038 was valued on an open market basis on 29th December 2024 by the director in the sum of £350,000. Additional investment property costing £191,195 purchased in 2010 was valued at £162,500.

Fair value at 31 December 2025 is represented by:

£

Valuation in 2005

207,962

Valuation in 2014

90,000

Valuation in 2017

(28,695

)

Cost

243,233

512,500

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

243,233

243,233

The investment property was valued on an open market value basis on 31 December 2024 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

259

298

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

4,597

3,549

Other creditors

17,836

25,280

22,433

28,829

8.

RESERVES

Non

Retained

Distributable

earnings

Reserve

Totals

£

£

£

At 1 January 2025

391,744

235,418

627,162

Profit for the year

19,599

19,599

Dividends

(15,000

)

(15,000

)

At 31 December 2025

396,343

235,418

631,761

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the director £10,402 (2024: £17,846). This loan is interest free and repayable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Premier Farm Services Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Premier Farm Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Premier Farm Services Limited and state those matters that we have agreed to state to the director of Premier Farm Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Premier Farm Services Limited and its director for our work or for this report.

It is your duty to ensure that Premier Farm Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Premier Farm Services Limited. You consider that Premier Farm Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Premier Farm Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

30 September 2026