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Company Registration No. 13086587 (England and Wales)
COWPERTHWAITE FARM LIMITED Unaudited accounts for the year ended 31 December 2022
COWPERTHWAITE FARM LIMITED Unaudited accounts Contents
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COWPERTHWAITE FARM LIMITED Company Information for the year ended 31 December 2022
Director
Julie Helliwell
Company Number
13086587 (England and Wales)
Registered Office
COWPERTHWAITE FARM LOWGILL KENDAL LA8 9BZ ENGLAND
Accountants
SARA DOBSON 23 DALLAM AVENUE MORECAMBE LANCASHIRE LA4 5BB
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COWPERTHWAITE FARM LIMITED Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
107,694 
33,445 
Current assets
Debtors
22,575 
12,002 
Cash at bank and in hand
101,490 
30,612 
124,065 
42,614 
Creditors: amounts falling due within one year
(97,867)
(35,186)
Net current assets
26,198 
7,428 
Net assets
133,892 
40,873 
Capital and reserves
Called up share capital
(1)
(1)
Profit and loss account
133,893 
40,874 
Shareholders' funds
133,892 
40,873 
For the year ending 31 December 2022 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2023 and were signed on its behalf by
Julie Helliwell Director Company Registration No. 13086587
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COWPERTHWAITE FARM LIMITED Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
COWPERTHWAITE FARM LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13086587. The registered office is COWPERTHWAITE FARM, LOWGILL, KENDAL, LA8 9BZ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% SL
Computer equipment
33% SL
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2022
34,900 
- 
34,900 
Additions
107,180 
413 
107,593 
Revaluations
(5,000)
- 
(5,000)
At 31 December 2022
137,080 
413 
137,493 
Depreciation
At 1 January 2022
1,455 
- 
1,455 
Charge for the year
28,416 
136 
28,552 
On disposals
(208)
- 
(208)
At 31 December 2022
29,663 
136 
29,799 
Net book value
At 31 December 2022
107,417 
277 
107,694 
At 31 December 2021
33,445 
- 
33,445 
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COWPERTHWAITE FARM LIMITED Notes to the Accounts for the year ended 31 December 2022
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
8,472 
7,342 
Accrued income and prepayments
14,103 
4,660 
22,575 
12,002 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
1,000 
- 
Taxes and social security
4,680 
2,695 
Other creditors
86,178 
30,659 
Loans from directors
5,509 
1,332 
Accruals
500 
500 
97,867 
35,186 
7
Average number of employees
During the year the average number of employees was 2 (2021: 1).
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