REGISTERED NUMBER: 05215079 (England and Wales)

TYLERS HALL FARM LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss S A Lane

Mrs B Y Lane

Miss A R Clutterbuck

SECRETARY:

Miss S A Lane

REGISTERED OFFICE:

Suite D, The Business Centre

Faringdon Avenue

Romford

Essex

RM3 8EN

REGISTERED NUMBER:

05215079 (England and Wales)

ACCOUNTANTS:

Clay Ratnage Daffin & Co Limited

Chartered Accountants

Suite D, The Business Centre

Faringdon Avenue

Romford

Essex

RM3 8EN

FIXED ASSETS

Tangible assets

4

264,361

294,783

CURRENT ASSETS

Stocks

5

150,027

160,189

Debtors

6

15,372

14,349

Cash at bank

23,682

43,194

189,081

217,732

CREDITORS

Amounts falling due within one year

7

91,126

102,481

NET CURRENT ASSETS

97,955

115,251

TOTAL ASSETS LESS CURRENT LIABILITIES

362,316

410,034

CREDITORS

Amounts falling due after more than one year

8

(88,374

)

(105,307

)

PROVISIONS FOR LIABILITIES

10

(34,376

)

(40,156

)

NET ASSETS

239,566

264,571

CAPITAL AND RESERVES

Called up share capital

11

200

200

Retained earnings

239,366

264,371

SHAREHOLDERS' FUNDS

239,566

264,571

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 22 October 2026 and were signed on its behalf by:

Miss S A Lane - Director

1.	STATUTORY INFORMATION

Tylers Hall Farm 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.	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.

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

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Livestock is valued each year by the directors.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's Balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Classification of financial liabilities: Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

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.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 November 2024

83,436

317,631

6,381

Additions

-

-

1,750

At 31 October 2025

83,436

317,631

8,131

DEPRECIATION

At 1 November 2024

-

118,565

6,062

Charge for year

-

29,860

518

At 31 October 2025

-

148,425

6,580

NET BOOK VALUE

At 31 October 2025

83,436

169,206

1,551

At 31 October 2024

83,436

199,066

319

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

15,800

1,522

424,770

Additions

-

-

1,750

At 31 October 2025

15,800

1,522

426,520

DEPRECIATION

At 1 November 2024

4,385

975

129,987

Charge for year

1,712

82

32,172

At 31 October 2025

6,097

1,057

162,159

NET BOOK VALUE

At 31 October 2025

9,703

465

264,361

At 31 October 2024

11,415

547

294,783

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

251,350

15,800

267,150

DEPRECIATION

At 1 November 2024

72,192

4,385

76,577

Charge for year

26,875

1,712

28,587

At 31 October 2025

99,067

6,097

105,164

NET BOOK VALUE

At 31 October 2025

152,283

9,703

161,986

At 31 October 2024

179,158

11,415

190,573

5.

STOCKS

2025

2024

£

£

Livestock and consumables

150,027

160,189

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,276

14,253

Other debtors

96

96

15,372

14,349

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

2,778

2,778

Hire purchase contracts

12,804

12,595

Trade creditors

15,274

13,914

Taxation and social security

2,096

2,368

Other creditors

58,174

70,826

91,126

102,481

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

10,185

12,963

Hire purchase contracts

78,189

92,344

88,374

105,307

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

-

1,852

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

2,778

2,778

Amounts falling due between one and two years:

Bank loans - 1-2 years

2,778

2,778

Amounts falling due between two and five years:

Bank loans - 2-5 years

7,407

8,333

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

-

1,852

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

34,376

40,156

Deferred

tax

£

Balance at 1 November 2024

40,156

Provided during year

(5,780

)

Balance at 31 October 2025

34,376

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A

1

100

100

100

Ordinary B

1

100

100

200

200

Ordinary A and Ordinary B shares have independent dividend rights, in all other respects they rank equally.

12.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £187 (2024 - £161) . Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date.