REGISTERED NUMBER: 13312520 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2024 to 31 October 2025

for

Babbinswood Organic Farm Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

19,825

26,653

CURRENT ASSETS

Stocks

75,016

85,784

Debtors

5

9,944

29,699

Cash at bank and in hand

20,856

2,738

105,816

118,221

CREDITORS

Amounts falling due within one year

6

(216,410

)

(125,001

)

NET CURRENT LIABILITIES

(110,594

)

(6,780

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(90,769

)

19,873

CREDITORS

Amounts falling due after more than one year

7

(7,998

)

(17,180

)

PROVISIONS FOR LIABILITIES

(4,956

)

(6,663

)

NET LIABILITIES

(103,723

)

(3,970

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(103,724

)

(3,971

)

(103,723

)

(3,970

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

Mrs B Jones - Director

1.	STATUTORY INFORMATION

Babbinswood Organic Farm Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13312520

Registered office:

Babbinswood Farm

Berghill Lane

Whittington

Oswestry

Shropshire

SY11 4PF

The current reporting period has been extended from 30 April 2025 to 31 October 2025. The comparatives in the financial statements are therefore not entirely comparable.

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, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the goods and services.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2024

16,895

31,150

48,045

Additions

1,740

5,750

7,490

At 31 October 2025

18,635

36,900

55,535

DEPRECIATION

At 1 May 2024

7,764

13,628

21,392

Charge for period

5,591

8,727

14,318

At 31 October 2025

13,355

22,355

35,710

NET BOOK VALUE

At 31 October 2025

5,280

14,545

19,825

At 30 April 2024

9,131

17,522

26,653

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

30.4.24

£

£

Trade debtors

6,964

23,325

Other debtors

2,980

6,374

9,944

29,699

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

30.4.24

£

£

Bank loans and overdrafts

7,590

8,378

Hire purchase contracts

6,259

5,433

Trade creditors

43,723

37,693

Taxation and social security

15,189

7,481

Other creditors

143,649

66,016

216,410

125,001

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

30.4.24

£

£

Hire purchase contracts

7,998

17,180