REGISTERED NUMBER: 13992421 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

PETERLEY MANOR FARM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J A Brill

Miss K J Brill

R E Brill

REGISTERED OFFICE:

Peterley Manor Farm

Peterley Lane

Great Missenden

Buckinghamshire

HP16 0HH

REGISTERED NUMBER:

13992421 (England and Wales)

ACCOUNTANTS:

Martin and Company

Two Brewers House

50 North Street

Thame

Oxfordshire

OX9 3BH

FIXED ASSETS

Intangible assets

4

35,000

40,000

Tangible assets

5

356,341

293,122

391,341

333,122

CURRENT ASSETS

Stocks

141,336

126,263

Debtors

6

491,750

284,010

Cash at bank and in hand

193,123

260,259

826,209

670,532

CREDITORS

Amounts falling due within one year

7

410,766

348,576

NET CURRENT ASSETS

415,443

321,956

TOTAL ASSETS LESS CURRENT LIABILITIES

806,784

655,078

CREDITORS

Amounts falling due after more than one year

8

(511,533

)

(524,060

)

PROVISIONS FOR LIABILITIES

(83,700

)

(66,800

)

NET ASSETS

211,551

64,218

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

211,451

64,118

211,551

64,218

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 2nd October 2026 and were signed on its behalf by:

R E Brill - Director

Mrs J A Brill - Director

Miss K J Brill - Director

1.	STATUTORY INFORMATION

Peterley Manor 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on reducing balance, 20% on reducing balance, 15% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 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 69 (2025 - 69 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

50,000

AMORTISATION

At 1st February 2025

10,000

Charge for year

5,000

At 31st January 2026

15,000

NET BOOK VALUE

At 31st January 2026

35,000

At 31st January 2025

40,000

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

Tractors

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st February 2025

297,987

20,473

1,873

51,326

371,659

Additions

150,565

-

-

756

151,321

At 31st January 2026

448,552

20,473

1,873

52,082

522,980

DEPRECIATION

At 1st February 2025

54,415

5,681

819

17,622

78,537

Charge for year

78,727

2,219

264

6,892

88,102

At 31st January 2026

133,142

7,900

1,083

24,514

166,639

NET BOOK VALUE

At 31st January 2026

315,410

12,573

790

27,568

356,341

At 31st January 2025

243,572

14,792

1,054

33,704

293,122

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

Plant and

machinery

£

COST

Additions

21,213

At 31st January 2026

21,213

DEPRECIATION

Charge for year

4,271

At 31st January 2026

4,271

NET BOOK VALUE

At 31st January 2026

16,942

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,378

1,815

Amounts owed by related party

428,072

223,456

Other debtors

30,154

-

Prepayments and accrued income

25,146

58,739

491,750

284,010

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loan - Cafe less than 1yr

36,000

36,000

Hire purchase contracts

15,985

-

Trade creditors

133,898

111,170

Tax

32,663

40,659

Social security and other taxes

10,854

6,003

VAT

65,334

54,172

Pension liability

5,144

3,534

Net wages liability

64,236

50,267

Credit card

1,521

1,271

Accruals and deferred income

45,131

45,500

410,766

348,576

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loan - Cafe

511,533

524,060

9.	RELATED PARTY DISCLOSURES

Edward Brill Holdings Limited owed Peterley Manor Farm Limited £428,072 (2025: £223,456) at the period ended 31st January 2026, and is in common ownership with the directors.