REGISTERED NUMBER: 07391158 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 MAY 2025 TO 30 JUNE 2026

FOR

PREMIER FARM MARKETING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J O Morris

D O Morris

REGISTERED OFFICE:

Black Lion Farm

New House Lane

Pulverbatch

Shrewsbury

Shropshire

SY5 8DE

REGISTERED NUMBER:

07391158 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

FIXED ASSETS

Tangible assets

5

-

24,398

CURRENT ASSETS

Debtors

6

58,529

251,165

Cash at bank

5,611

116,099

64,140

367,264

CREDITORS

Amounts falling due within one year

7

32,754

359,499

NET CURRENT ASSETS

31,386

7,765

TOTAL ASSETS LESS CURRENT LIABILITIES

31,386

32,163

CREDITORS

Amounts falling due after more than one year

8

(8,689

)

(9,828

)

PROVISIONS FOR LIABILITIES

-

(485

)

NET ASSETS

22,697

21,850

CAPITAL AND RESERVES

Called up share capital

60

60

Retained earnings

22,637

21,790

22,697

21,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by:

D O Morris - Director

1.	STATUTORY INFORMATION

Premier Farm Marketing Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared under the historical cost convention. The accounts have been prepared on a going concern basis.

The financial statements are presented in Sterling (£) rounded to the nearest £1.

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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2025 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2025

2,115

47,230

49,345

Disposals

(2,115

)

(47,230

)

(49,345

)

At 30 June 2026

-

-

-

DEPRECIATION

At 1 May 2025

963

23,984

24,947

Eliminated on disposal

(963

)

(23,984

)

(24,947

)

At 30 June 2026

-

-

-

NET BOOK VALUE

At 30 June 2026

-

-

-

At 30 April 2025

1,152

23,246

24,398

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.4.25

£

£

Trade debtors

-

223,392

Purchase ledger debit balances

-

12,061

Other debtors

42,482

25

VAT

566

-

Prepayments and accrued income

15,481

15,687

58,529

251,165

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.4.25

£

£

Bank loans and overdrafts

3,694

6,250

Other loans

-

28,238

Payments on account

-

38,650

Trade creditors

1,589

260,325

Tax

3,390

-

PAYE control acc

212

458

Wages control account

-

1,755

VAT

-

428

Directors' current accounts

21,669

66

Accruals and deferred income

2,200

23,329

32,754

359,499

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.4.25

£

£

Bank loans - 1-2 years

8,689

-

Bank loans - 2-5 years

-

9,828

8,689

9,828