REGISTERED NUMBER: 09379620 (England and Wales)

DAISY MADE FARM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

D F Scarborough

Mrs N L Scarborough

M R Scarborough

Ms D C Scarborough

REGISTERED OFFICE:

The Farmhouse

Lincoln Road Farm

Skellingthorpe

Lincoln

LN6 5SA

REGISTERED NUMBER:

09379620 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

FIXED ASSETS

Tangible assets

4

492,638

458,643

CURRENT ASSETS

Stocks

32,278

28,049

Debtors

5

18,018

13,772

Cash at bank and in hand

42,714

139,522

93,010

181,343

CREDITORS

Amounts falling due within one year

6

96,510

131,732

NET CURRENT (LIABILITIES)/ASSETS

(3,500

)

49,611

TOTAL ASSETS LESS CURRENT LIABILITIES

489,138

508,254

PROVISIONS FOR LIABILITIES

71,881

60,171

NET ASSETS

417,257

448,083

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

417,157

447,983

SHAREHOLDERS' FUNDS

417,257

448,083

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 1 October 2026 and were signed on its behalf by:

Mrs N L Scarborough - Director

1.	STATUTORY INFORMATION

Daisy Made 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 net of VAT and trade discounts. The policy adopted for the recognition of turnover is as follows:

Sale of goods

Turnover from the sale of ice cream and the operation of a cafe is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on date of sale.

Interest receivable

Interest income is recognised using the effective interest method.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

4% on cost

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 the income statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2025 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

314,462

525,705

840,167

Additions

-

108,175

108,175

Disposals

-

(29,368

)

(29,368

)

At 31 January 2026

314,462

604,512

918,974

DEPRECIATION

At 1 February 2025

101,452

280,072

381,524

Charge for year

12,654

52,926

65,580

Eliminated on disposal

-

(20,768

)

(20,768

)

At 31 January 2026

114,106

312,230

426,336

NET BOOK VALUE

At 31 January 2026

200,356

292,282

492,638

At 31 January 2025

213,010

245,633

458,643

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,850

575

Other debtors

12,168

13,197

18,018

13,772

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

16,109

27,549

Taxation and social security

28,942

60,105

Other creditors

51,459

44,078

96,510

131,732

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal Value:

2026 £

2025 £

20

Ordinary A shares

£1

20

20

20

Ordinary B shares

£1

20

20

33

Ordinary C shares

£1

33

33

27

Ordinary D shares

£1

27

27

100

100