REGISTERED NUMBER: 13706801 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Grove Farm Estate Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

J D Richardson

S Dring

REGISTERED OFFICE:

29a Crown Street

Brentwood

Essex

CM14 4BA

REGISTERED NUMBER:

13706801 (England and Wales)

ACCOUNTANTS:

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

FIXED ASSETS

Tangible assets

4

229,591

165,687

Investment property

5

4,800,000

4,800,000

5,029,591

4,965,687

CURRENT ASSETS

Stocks

12,535

-

Debtors

6

47,215

27,208

Cash at bank

194,903

132,187

254,653

159,395

CREDITORS

Amounts falling due within one year

7

89,822

65,838

NET CURRENT ASSETS

164,831

93,557

TOTAL ASSETS LESS CURRENT LIABILITIES

5,194,422

5,059,244

CREDITORS

Amounts falling due after more than one year

8

(2,508,042

)

(2,508,042

)

PROVISIONS FOR LIABILITIES

(608,907

)

(592,931

)

NET ASSETS

2,077,473

1,958,271

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

1,718,024

1,718,024

Retained earnings

359,349

240,147

2,077,473

1,958,271

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 2nd November 2026 and were signed on its behalf by:

J D Richardson - Director

1.	STATUTORY INFORMATION

Grove Farm Estate Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Revenue recognition

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 etc

-

25% on cost and 10% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Development work in progress is valued at the lower of cost and net realisable value.

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 balance sheet date.

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 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

227,010

Additions

97,376

At 31st March 2026

324,386

DEPRECIATION

At 1st April 2025

61,323

Charge for year

33,472

At 31st March 2026

94,795

NET BOOK VALUE

At 31st March 2026

229,591

At 31st March 2025

165,687

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2025

and 31st March 2026

4,800,000

NET BOOK VALUE

At 31st March 2026

4,800,000

At 31st March 2025

4,800,000

Fair value at 31st March 2026 is represented by:

£

Valuation in 2025

2,290,698

Cost

2,509,302

4,800,000

In the opinion of the directors, taking into account current market conditions, there has been no significant change in the fair value of the investment properties during the year.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

14,245

9,534

Other debtors

32,970

17,674

47,215

27,208

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

35,839

4,459

Taxation and social security

24,127

25,330

Other creditors

29,856

36,049

89,822

65,838

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

2,508,042

2,508,042

9.

RESERVES

Revaluation

reserve

£

At 1st April 2025

and 31st March 2026

1,718,024

10.	RELATED PARTY DISCLOSURES

J.D Richardson, the company's director, has advanced a long-term, interest-free loan to the company. The balance on this loan at 31st March 2026 amounted to £2,508,042 (2025: £2,508,042).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grove Farm Estate Holdings Ltd for the year ended 31st March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Grove Farm Estate Holdings Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Grove Farm Estate Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of Grove Farm Estate Holdings Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grove Farm Estate Holdings Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Grove Farm Estate Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Grove Farm Estate Holdings Ltd. You consider that Grove Farm Estate Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Grove Farm Estate Holdings Ltd. 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 statutory financial statements.

Moulton Johnson Limited

Chartered Accountants

29a Crown Street

Brentwood

Essex

CM14 4BA

3rd November 2026