REGISTERED NUMBER: 00559866 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

E.WILLIAMS (FARMERS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L A Williams

J E Williams

SECRETARY:

L A Williams

REGISTERED OFFICE:

The Bungalow

Barn End Farm

Barn End Lane

Wilmington, Dartford

Kent

DA2 7QA

REGISTERED NUMBER:

00559866 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Tangible assets

4

9,181

11,997

CURRENT ASSETS

Stocks

86,385

81,185

Debtors

5

18,584

22,103

Cash at bank and in hand

111,136

86,001

216,105

189,289

CREDITORS

Amounts falling due within one year

6

136,838

94,429

NET CURRENT ASSETS

79,267

94,860

TOTAL ASSETS LESS CURRENT LIABILITIES

88,448

106,857

PROVISIONS FOR LIABILITIES

2,295

2,999

NET ASSETS

86,153

103,858

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

86,053

103,758

SHAREHOLDERS' FUNDS

86,153

103,858

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 8 November 2025 and were signed on its behalf by:

L A Williams - Director

1.	STATUTORY INFORMATION

E.Williams (Farmers) Limited 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.

Improvements to property

-

10% per annum on cost

Plant & Machinery

-

25% per annum on reducing balance

Equipment

-

25% per annum on reducing balance

Motor vehicles

-

25% per annum on reducing balance

Tractors

-

22% 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 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 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant &

property

Machinery

Equipment

£

£

£

COST

At 1 August 2024

and 31 July 2025

2,100

11,992

3,049

DEPRECIATION

At 1 August 2024

735

7,814

2,627

Charge for year

210

1,044

105

At 31 July 2025

945

8,858

2,732

NET BOOK VALUE

At 31 July 2025

1,155

3,134

317

At 31 July 2024

1,365

4,178

422

Motor

vehicles

Tractors

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

19,004

16,000

52,145

DEPRECIATION

At 1 August 2024

14,683

14,289

40,148

Charge for year

1,081

376

2,816

At 31 July 2025

15,764

14,665

42,964

NET BOOK VALUE

At 31 July 2025

3,240

1,335

9,181

At 31 July 2024

4,321

1,711

11,997

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

18,584

22,103

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

291

171

Taxation and social security

9,542

3,921

Other creditors

127,005

90,337

136,838

94,429

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 August 2024

103,758

Profit for the year

38,295

Dividends

(56,000

)

At 31 July 2025

86,053

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed L A Williams £32,812 (2024: £23,176) and J E Williams £32,327 (2024: £22,693).

Dividends of £14,000 were paid to the Directors within the year.

10.	RELATED PARTY DISCLOSURES

Dividends of £14,000 were paid to the shareholders within the year.

11.	ULTIMATE CONTROLLING PARTY