For the financial year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Eynsford Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Home Farm, Riverside, Eynsford, Dartford, Kent, United Kingdom, DA4 0AE.

These financial statements report a 12 month period to 30 June 2026. The previous period reported was 18 months from 1 January 2024 to 30 June 2025. The reason for this was for the period end to align with the other companies in the group. Therefore, the comparative amounts presented in the financial statements and the related notes are not entirely comparable.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life of 5 years.

No depreciation is provided in respect of freehold property as in the opinion of the directors, the residual value thereof will always be at least equal to the book value.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of persons (including directors) employed by the company during the year was:

Land and buildings comprise freehold farm land used by a subsidiary company.

Land and buildings with a carrying amount of £901,342 were revalued at 30 January 2023 by BTF Partnership - Chartered Surveyors & Agricultural Valuers, independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

The directors consider that the valuation at 30 June 2026 is not materially different from the revaluation conducted above.

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

(i) Alexander Farming Limited is a wholly owned subsidiary of Eynsford Holdings Limited. The balance due from Alexander Farming Limited at 30 June 2026 amounted to £1,529,299 (2025: £1,381,896).

(ii) Alexander Farming (Holdings) Limited is the parent company of Eynsford Holdings Limited. The balance due to Alexander Farming (Holdings) Limited at 30 June 2026 amounted to £149,465 (2025: £147,465).

(iii) Alexander Property (Eynsford) Limited is a company owned by S F Alexander and E D Alexander, who are shareholders of Alexander Farming (Holdings) Limited, the parent company of Eynsford Holdings Limited. The balance due from Alexander Property (Eynsford) Limited at 30 June 2026 amounted to £250,000 (2025: £250,000).

During the period, the company identified that land purchased in the prior period for £15,870 had been incorrectly charged to legal and professional fees rather than recognised as a tangible fixed asset. As a result, the prior period's financial statements understated fixed assets and retained earnings by £15,870 and overstated administrative expenses by the same amount. The comparative figures have been restated accordingly.