| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 5 April 2025 |
| for |
| Brian Cade Farms Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 5 April 2025 |
| for |
| Brian Cade Farms Limited |
| Brian Cade Farms Limited (Registered number: 01253794) |
| Contents of the Financial Statements |
| for the year ended 5 April 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Brian Cade Farms Limited |
| Company Information |
| for the year ended 5 April 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Cawley House |
| 149-155 Canal Street |
| Nottingham |
| Nottinghamshire |
| NG1 7HR |
| Brian Cade Farms Limited (Registered number: 01253794) |
| Balance Sheet |
| 5 April 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Property, plant and equipment | 4 |
| Investments | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Inventories | 7 |
| Debtors | 8 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 9 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 11 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 12 |
| Revaluation reserve | 13 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| Brian Cade Farms Limited (Registered number: 01253794) |
| Balance Sheet - continued |
| 5 April 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Brian Cade Farms Limited (Registered number: 01253794) |
| Notes to the Financial Statements |
| for the year ended 5 April 2025 |
| 1. | STATUTORY INFORMATION |
| Brian Cade Farms Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| 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 |
| Plant and machinery | - |
| Tractors & vehicles | - |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Investment property |
| Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit and loss. |
| Stocks |
| Inventories are valued at the lower of cost and net realizable value, after making due allowance for obsolete and slow moving items. |
| Biological assets are valued at fair 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. |
| 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. |
| Brian Cade Farms Limited (Registered number: 01253794) |
| Notes to the Financial Statements - continued |
| for the year ended 5 April 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 year was |
| 4. | PROPERTY, PLANT AND EQUIPMENT |
| Plant and | Tractors |
| machinery | & vehicles | Totals |
| £ | £ | £ |
| COST |
| At 6 April 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 5 April 2025 |
| DEPRECIATION |
| At 6 April 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 6 April 2024 |
| Additions |
| At 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| Brian Cade Farms Limited (Registered number: 01253794) |
| Notes to the Financial Statements - continued |
| for the year ended 5 April 2025 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 6 April 2024 |
| and 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| Fair value at 5 April 2025 is represented by: |
| £ |
| Valuation in 2017 | 107,901 |
| Cost | 111,503 |
| 219,404 |
| If investment property had not been revalued it would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 108,066 | 108,066 |
| Investment property was valued on an open market basis on 5 April 2025 by the directors . |
| The directors of the company do not hold any independent professional qualifications in property valuation. |
| 7. | INVENTORIES |
| 2025 | 2024 |
| £ | £ |
| Raw materials |
| Saleable stock | 64,238 | 96,280 |
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| Directors' current accounts | - | 643 |
| VAT |
| Prepayments and accrued income |
| Brian Cade Farms Limited (Registered number: 01253794) |
| Notes to the Financial Statements - continued |
| for the year ended 5 April 2025 |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Due to Jericho Properties Ltd | 16,807 | 15,455 |
| Tax |
| VAT | - | 5,273 |
| Other creditors |
| Directors' current accounts | 73,840 | 71,220 |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank overdrafts |
| 11. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 173,892 | 197,926 |
| Deferred |
| tax |
| £ |
| Balance at 6 April 2024 |
| Provided during year | ( |
) |
| Balance at 5 April 2025 |
| 12. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary A | £1 | 2,550 | 2,550 |
| Ordinary B | £1 | 905 | 905 |
| Ordinary C | £1 | 905 | 905 |
| Ordinary D | £1 | 250 | 250 |
| 250 | Ordinary E | £1 | 250 | 250 |
| 70 | Ordinary F | £1 | 70 | 70 |
| 70 | Ordinary G | £1 | 70 | 70 |
| 5,000 | 5,000 |
| 13. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 6 April 2024 |
| and 5 April 2025 |
| Brian Cade Farms Limited (Registered number: 01253794) |
| Notes to the Financial Statements - continued |
| for the year ended 5 April 2025 |
| 14. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |