Field and Forage Catering Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10557545 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

FIELD AND FORAGE CATERING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C E A Shipley

REGISTERED OFFICE:

Centre Farm

Main Street

Thornholme

Driffield

East Yorkshire

YO25 4NN

REGISTERED NUMBER:

10557545 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

34,038

134,651

Investment property

5

131,112

165,150

265,763

CURRENT ASSETS

Stocks

5,000

22,800

Cash at bank

1,286

9

6,286

22,809

CREDITORS

Amounts falling due within one year

6

133,419

34,381

NET CURRENT LIABILITIES

(127,133

)

(11,572

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

38,017

254,191

CREDITORS

Amounts falling due after more than one
year

7

244,000

485,000

NET LIABILITIES

(205,983

)

(230,809

)

CAPITAL AND RESERVES

Called up share capital

8

101

Retained earnings

(206,084

)

(230,910

)

SHAREHOLDERS' FUNDS

(205,983

)

(230,809

)

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 director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

C E A Shipley - Director

1.	STATUTORY INFORMATION

Field and Forage Catering 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.

Due to the continued support of the director, the accounts have been prepared on the going concern basis.

Turnover

Turnover relates to rental income and is recognised as it falls due.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Lodge

-

5% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Income and Retained Earnings.

Stocks

Stocks are valued at the lower of the cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 February 2025

261,192

47,411

308,603

Disposals

(140,190

)

-

(140,190

)

At 31 January 2026

121,002

47,411

168,413

DEPRECIATION

At 1 February 2025

135,521

38,431

173,952

Charge for year

17,358

1,810

19,168

Eliminated on disposal

(58,745

)

-

(58,745

)

At 31 January 2026

94,134

40,241

134,375

NET BOOK VALUE

At 31 January 2026

26,868

7,170

34,038

At 31 January 2025

125,671

8,980

134,651

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

131,112

NET BOOK VALUE

At 31 January 2026

131,112

At 31 January 2025

131,112

The director has considered the fair value of the property as at 31 January 2026, and believe no revaluation is required.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

1,343

-

Other creditors

132,076

34,381

133,419

34,381

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.1.26

31.1.25

£

Other creditors

244,000

485,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

100

Ordinary

£1

100

1

Special

£1

1

101