REGISTERED NUMBER: 00532115 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CAWKELD FARMING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C M Flint

Mrs D P Flint

SECRETARY:

Mrs D P Flint

REGISTERED OFFICE:

Cawkeld Farm

Kilnwick

Driffield

East Yorkshire

YO25 9JH

REGISTERED NUMBER:

00532115 (England and Wales)

ACCOUNTANTS:

Jackson Robson Licence Limited

33-35 Exchange Street

Driffield

East Yorkshire

YO25 6LL

FIXED ASSETS

Tangible assets

4

2,563,361

1,364,702

CURRENT ASSETS

Stocks

339,753

278,752

Debtors

5

246,114

186,816

Investments

6

474

474

Cash at bank

17,136

-

603,477

466,042

CREDITORS

Amounts falling due within one year

7

1,458,639

518,823

NET CURRENT LIABILITIES

(855,162

)

(52,781

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,708,199

1,311,921

CREDITORS

Amounts falling due after more than one year

8

(418,401

)

(104,710

)

PROVISIONS FOR LIABILITIES

(52,678

)

(56,810

)

NET ASSETS

1,237,120

1,150,401

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

1,217,120

1,130,401

1,237,120

1,150,401

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

C M Flint - Director

Mrs D P Flint - Director

1.	STATUTORY INFORMATION

Cawkeld Farming 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.

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% 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 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.

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 year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

1,324,771

1,239,431

8,297

Additions

1,235,273

33,177

-

Disposals

-

(14,750

)

-

At 31 March 2026

2,560,044

1,257,858

8,297

DEPRECIATION

At 1 April 2025

259,066

951,543

8,165

Charge for year

14,867

47,455

20

Eliminated on disposal

-

(10,022

)

-

At 31 March 2026

273,933

988,976

8,185

NET BOOK VALUE

At 31 March 2026

2,286,111

268,882

112

At 31 March 2025

1,065,705

287,888

132

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

36,225

755

2,609,479

Additions

-

-

1,268,450

Disposals

-

-

(14,750

)

At 31 March 2026

36,225

755

3,863,179

DEPRECIATION

At 1 April 2025

25,706

297

1,244,777

Charge for year

2,629

92

65,063

Eliminated on disposal

-

-

(10,022

)

At 31 March 2026

28,335

389

1,299,818

NET BOOK VALUE

At 31 March 2026

7,890

366

2,563,361

At 31 March 2025

10,519

458

1,364,702

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

142,808

85,924

Other debtors

54,439

7,439

VAT

1,069

5,740

Prepayments and accrued income

47,798

87,713

246,114

186,816

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Unlisted investments

474

474

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

8,383

49,156

Hire purchase contracts

4,433

12,875

Trade creditors

372,519

275,912

Tax

35,922

-

Social security and other taxes

2,331

2,210

Other creditors

9,301

3,605

Directors' current accounts

1,012,338

163,153

Accruals and deferred income

13,412

11,912

1,458,639

518,823

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

8,791

15,139

Bank loans - 2-5 years

29,623

45,416

Bank loans more 5 yr by instal

371,927

44,155

Hire purchase contracts

8,060

-

418,401

104,710

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

371,927

44,155

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

C M Flint

Balance outstanding at start of year

97,292

91,571

Amounts advanced

466,110

26,500

Amounts repaid

(47,449

)

(20,779

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

515,953

97,292

Mrs D P Flint

Balance outstanding at start of year

65,861

54,861

Amounts advanced

457,500

11,000

Amounts repaid

(6,976

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

516,385

65,861

10.	RELATED PARTY DISCLOSURES

As at 31st March 2026, the company owed the directors £1,012,338 (2025: £163,153).