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REGISTERED NUMBER: 09351302 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2022

for

Cammas Hall Fruit Farm Limited

Cammas Hall Fruit Farm Limited (Registered number: 09351302)






Contents of the Financial Statements
for the Year Ended 31 December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cammas Hall Fruit Farm Limited

Company Information
for the Year Ended 31 December 2022







DIRECTORS: J R Lukies
O M Lukies





REGISTERED OFFICE: The Old Grange
Warren Estate
Lordship Road
Writtle
Essex
CM1 3WT





REGISTERED NUMBER: 09351302 (England and Wales)





ACCOUNTANTS: Fisher Michael
The Old Grange
Warren Estate
Lordship Road
Writtle
Essex
CM1 3WT

Cammas Hall Fruit Farm Limited (Registered number: 09351302)

Balance Sheet
31 December 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 19,500 21,000
Tangible assets 5 218,874 171,178
238,374 192,178

CURRENT ASSETS
Stocks 33,000 16,397
Debtors 6 288,094 214,321
Cash at bank and in hand 12,805 2,443
333,899 233,161
CREDITORS
Amounts falling due within one year 7 109,550 47,487
NET CURRENT ASSETS 224,349 185,674
TOTAL ASSETS LESS CURRENT
LIABILITIES

462,723

377,852

CREDITORS
Amounts falling due after more than one
year

8

(80,947

)

(106,055

)

PROVISIONS FOR LIABILITIES (31,240 ) -
NET ASSETS 350,536 271,797

CAPITAL AND RESERVES
Called up share capital 1,100 100
Retained earnings 349,436 271,697
SHAREHOLDERS' FUNDS 350,536 271,797

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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.

Cammas Hall Fruit Farm Limited (Registered number: 09351302)

Balance Sheet - continued
31 December 2022


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 9 October 2023 and were signed on its behalf by:





J R Lukies - Director


Cammas Hall Fruit Farm Limited (Registered number: 09351302)

Notes to the Financial Statements
for the Year Ended 31 December 2022

1. STATUTORY INFORMATION

Cammas Hall Fruit Farm 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.

The company is not part of a group.

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.

Significant judgements and estimates
No significant judgements or estimations have been applied in the preparation of the financial statements.

Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Tangible fixed assets are initially measured at cost. After initial recognition, tangible fixed assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at the following annual rates, in order to write off each asset over its estimated useful life:

- Property improvements - 10% on cost
- Plant and machinery etc - 20% on reducing balance
- Motor vehicles - 25% 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.


Cammas Hall Fruit Farm Limited (Registered number: 09351302)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

2. ACCOUNTING POLICIES - continued
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.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest rate method.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2022
and 31 December 2022 30,000
AMORTISATION
At 1 January 2022 9,000
Charge for year 1,500
At 31 December 2022 10,500
NET BOOK VALUE
At 31 December 2022 19,500
At 31 December 2021 21,000

Cammas Hall Fruit Farm Limited (Registered number: 09351302)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 January 2022 152,655 160,292 19,397 332,344
Additions 36,003 52,136 3,180 91,319
Disposals - (3,440 ) (5,581 ) (9,021 )
At 31 December 2022 188,658 208,988 16,996 414,642
DEPRECIATION
At 1 January 2022 61,725 87,244 12,197 161,166
Charge for year 17,304 21,925 1,509 40,738
Eliminated on disposal - (2,250 ) (3,886 ) (6,136 )
At 31 December 2022 79,029 106,919 9,820 195,768
NET BOOK VALUE
At 31 December 2022 109,629 102,069 7,176 218,874
At 31 December 2021 90,930 73,048 7,200 171,178

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 484 188
Other debtors 287,610 214,133
288,094 214,321

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 20,000 20,000
Trade creditors 27,860 14,879
Taxation and social security 16,904 10,106
Other creditors 44,786 2,502
109,550 47,487

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans 50,055 70,055
Other creditors 30,892 36,000
80,947 106,055