The Farmers' Market (Gb) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06060479 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

The Farmers' Market (Gb) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R W Harding

F M Harding

J E Pearson

SECRETARY:

R W Harding

REGISTERED OFFICE:

Norton Barton

Launcells

Bude

EX23 9LG

REGISTERED NUMBER:

06060479 (England and Wales)

ACCOUNTANTS:

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

FIXED ASSETS

Property, plant and equipment

4

215,813

243,115

CURRENT ASSETS

Debtors

5

102,317

96,429

Cash at bank

85,304

136,502

187,621

232,931

CREDITORS

Amounts falling due within one year

6

57,152

82,211

NET CURRENT ASSETS

130,469

150,720

TOTAL ASSETS LESS CURRENT
LIABILITIES

346,282

393,835

CREDITORS

Amounts falling due after more than one year

7

(900

)

(900

)

PROVISIONS FOR LIABILITIES

8

(48,305

)

(53,890

)

NET ASSETS

297,077

339,045

CAPITAL AND RESERVES

Called up share capital

9

1,000

Retained earnings

10

296,077

338,045

SHAREHOLDERS' FUNDS

297,077

339,045

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 28 October 2026 and were signed on its behalf by:

R W Harding - Director

1.	STATUTORY INFORMATION

The Farmers' Market (Gb) 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.

Significant judgements and estimates

There are no significant judgements or estimates pertaining to these accounts that the directors feel need to be brought to the attention of users of these accounts.

Turnover

Revenue 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.

Plant and machinery

-

Straight line over 20 years

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.

Financial instruments

Basic financial instruments comprising debtors, bank and cash are recorded at fair value.

Functional currency

The functional currency sued by the company is £ Sterling.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

£

COST

At 1 February 2025

607,788

Additions

3,250

At 31 January 2026

611,038

DEPRECIATION

At 1 February 2025

364,673

Charge for year

30,552

At 31 January 2026

395,225

NET BOOK VALUE

At 31 January 2026

215,813

At 31 January 2025

243,115

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

91,050

75,006

Prepayments

11,267

21,423

102,317

96,429

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

18,324

47,299

Tax

35,001

31,771

VAT

2,677

2,016

Accrued expenses

1,150

1,125

57,152

82,211

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Shareholders' loan

900

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

48,305

53,890

Deferred

tax

£

Balance at 1 February 2025

53,890

Provided during year

(5,585

)

Balance at 31 January 2026

48,305

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

500

Ordinary A Shares

£1

500

300

Ordinary B Shares

£1

200

Ordinary C Shares

£1

300

1,000

10.

RESERVES

Retained

earnings

£

At 1 February 2025

338,045

Profit for the year

89,032

Dividends

(131,000

)

At 31 January 2026

296,077

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the three directors who own 100% of the share capital.