Farminer Developments (Farminers Yard) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10726831

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,133		1,736
Investment Properties	5		752,500		752,500

			753,633		754,236
CURRENT ASSETS
Debtors	6	3,060		2,635
Cash at bank and in hand		5,636		9,950

		8,696		12,585
Creditors: Amounts Falling Due Within One Year	7	(854,522 )		(534,581 )

NET CURRENT ASSETS (LIABILITIES)			(845,826 )		(521,996 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(92,193 )		232,240

Creditors: Amounts Falling Due After More Than One Year	8		-		(282,576 )

NET LIABILITIES			(92,193 )		(50,336 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Revaluation reserve	10		81,043		81,043
Profit and Loss Account			(173,336 )		(131,479 )

SHAREHOLDERS' FUNDS			(92,193)		(50,336)

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Farminer Developments (Farminers Yard) Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ian Farminer Director	Mr Marc Farminer Director
29 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Farminer Developments (Farminers Yard) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10726831 . The registered office is Wedgewood, 1A Abbots Way, Guildford, Surrey, GU1 2XP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

10% per annum straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	6,026

As at 31 March 2026	6,026

Depreciation
As at 1 April 2025	4,290
Provided during the period	603

As at 31 March 2026	4,893

Net Book Value
As at 31 March 2026	1,133

As at 1 April 2025	1,736

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Farminer Developments (Farminers Yard) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	752,500

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	3,060	-
VAT	-	635
Amounts owed by group undertakings	-	2,000

	3,060	2,635

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	270	7,157
VAT	171	-
Accruals and deferred income	21,894	28,967
Directors' loan accounts	481,026	475,945
Amounts owed to group undertakings	351,161	22,512

	854,522	534,581

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Long term mortgage - Fleet Mortgages	-	282,576

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
25 Ordinary A shares of £ 1 each	25	25
25 Ordinary B shares of £ 1 each	25	25
25 Ordinary C shares of £ 1 each	25	25
25 Ordinary D shares of £ 1 each	25	25

	100	100

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Farminer Developments (Farminers Yard) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	81,043	(131,479 )
Loss for the year and total comprehensive income	-	(41,857 )

As at 31 March 2026	81,043	(173,336 )

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