Edfords Farm & Butchery Limited

Contents
	Page
Company Information	1
Directors' Report	2—3
Accountant's Report	4
Profit and Loss Account	5
Balance Sheet	6—7
Notes to the Financial Statements	8—10

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Company No. 13786739

Directors' Report For The Year Ended 31 January 2026

Directors' Report

The directors present their report and the financial statements for the year ended 31 January 2026.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal Activity

The company's principal activity continues to be that of rearing of organic rare breed pigs, sheep and other livestock together with the butchery sale of organic meat.

Review of Business

The company continued to rear organic rare breed pigs, sheep and other livestock and to sell butchered organic meat, both direct and to trade customers including local butchers and farm shops. The company holds a Soil Association Organic Certification.

During the year the directors carried out a full review of the company’s accounting records. Plant, equipment and a motor vehicle purchased in a previous year had been charged to the profit and loss account instead of being capitalised, and the records contained duplicated receipts and stock entries, unsupported balances and under-recorded VAT. The comparative figures have been restated to correct these errors, reducing net assets at 31 January 2025 from £2,410 to net liabilities of £7,620. Duplicated receipts and stock entries of £35,404 that arose during the current year have been corrected in the current year’s results, which show turnover of £155,705 and a loss before tax of £33,348.

The directors expect the company to continue trading on a similar basis.

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Edfords Farm & Butchery Limited

Directors' Report (continued)

For The Year Ended 31 January 2026

Directors

The directors who held office during the year were as follows:

Mrs Louise Bishop-Howes

Mr Christopher Howes

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Christopher Howes

Director

27/10/2026

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Edfords Farm & Butchery Limited

Accountant's Report

For The Year Ended 31 January 2026

Accountant's Report

In accordance with the engagement letter dated 11 September 2026, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 January 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

Broadland Accountancy Services

27/10/2026

Broadland Accountancy Services

Association of International Accountants

12 Memorial Way

Lingwood

Norwich

Norfolk

NR13 4DU

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Edfords Farm & Butchery Limited

Profit and Loss Account

For The Year Ended 31 January 2026

Profit and Loss Account

		2026	2025 as restated
	Notes	£	£
TURNOVER		155,705	147,578
Cost of sales		(131,079 )	(57,804 )

GROSS PROFIT		24,626	89,774

Administrative expenses		(57,864 )	(91,844 )

OPERATING LOSS		(33,238 )	(2,070 )
Interest payable and similar charges		(110 )	-

LOSS BEFORE TAXATION		(33,348 )	(2,070 )
Tax on Loss		6,243	509

LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL YEAR		(27,105 )	(1,561 )

The notes on pages 8 to 10 form part of these financial statements.

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Edfords Farm & Butchery Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		31,250		35,192

			31,250		35,192
CURRENT ASSETS
Debtors	5	466		8,648
Cash at bank and in hand		477		-

		943		8,648
Creditors: Amounts Falling Due Within One Year	6	(66,116 )		(44,774 )

NET CURRENT ASSETS (LIABILITIES)			(65,173 )		(36,126 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(33,923 )		(934 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(802 )		(6,686 )

NET LIABILITIES			(34,725 )		(7,620 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(34,825 )		(7,720 )

SHAREHOLDERS' FUNDS			(34,725)		(7,620)

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Edfords Farm & Butchery Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Christopher Howes

Director

27/10/2026

The notes on pages 8 to 10 form part of these financial statements.

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Edfords Farm & Butchery Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Going Concern Disclosure

The company had net liabilities of £34,725 at 31 January 2026. The directors, who are owed £49,675 by the company, have confirmed that they will continue to provide financial support and will not seek repayment of their loans until the company is able to do so. The directors therefore consider it appropriate to prepare the financial statements on a going concern basis.

1.3. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised in the period in which the services are provided.

1.4. 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:

Plant & Machinery	6.67% straight line
Motor Vehicles	25% reducing balance

1.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Edfords Farm & Butchery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Prior Period Adjustment

Profit and loss account at 31 January 2025, as previously reported - £2,310

Fixed assets previously expensed, related deferred tax and unpaid corporation tax - £28,113

Corrections to accounting records - (£38,143)

At 31 January 2025, as restated - (£7,720)

Loss for the year - (£27,105)

At 31 January 2026 - (£34,825)

The corrections to accounting records comprise duplicated receipts of £20,217, duplicated stock entries of £8,117, unsupported dormant balances of £7,015, under-recorded VAT of £4,855, payroll adjustments of £284 and an unreconciled difference of £4,530 between the accounting records and the financial statements previously filed, less loans and accruals overstated of £6,875. The company’s previous accountant is no longer contactable and their working papers are not available; the corrections have therefore been based on the company’s accounting records at 31 January 2025. Further duplicated receipts and stock entries of £35,404 that arose during the current year have been corrected in the current year’s profit and loss account.

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2025	41,625	6,400	48,025

As at 31 January 2026	41,625	6,400	48,025

Depreciation
As at 1 February 2025	11,100	1,733	12,833
Provided during the period	2,775	1,167	3,942

As at 31 January 2026	13,875	2,900	16,775

Net Book Value
As at 31 January 2026	27,750	3,500	31,250

As at 1 February 2025	30,525	4,667	35,192

5. Debtors

	2026	2025 as restated
	£	£
Due within one year
Other debtors	466	8,648

	466	8,648

6. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Bank loans and overdrafts	2,205	-
Other creditors	53,425	39,527
Taxation and social security	10,486	5,247

	66,116	44,774

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Edfords Farm & Butchery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Provisions for Liabilities

	Deferred Tax
	£
As at 1 February 2025	6,686
Increase/(Decrease) in the year	(5,884 )

Balance at 31 January 2026	802

The provision comprises accelerated capital allowances of £5,938, less a deferred tax asset of £5,135 on trading losses carried forward, which are expected to be used as the timing differences reverse.

8. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	100	100

9. General Information

Edfords Farm & Butchery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13786739 . The registered office is Upper Wood Farmhouse Browns Lane, Mautby, Great Yarmouth, Norfolk, NR29 3JQ.

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