Acorah Software Products - Accounts Production 13.8.831 false true 31 December 2021 1 January 2021 false 1 January 2022 30 June 2023 30 June 2023 00952852 Mr Richard Leeming Mr Michael Leeming Mr Neil Leeming Mr Martin Tomlinson R.M. 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Registered number: 00952852
Tom Barron Farms Limited
Unaudited Financial Statements
For the Period 1 January 2022 to 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 00952852
30 June 2023 31 December 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 19
Tangible Assets 5 524,580 752,214
Investments 6 2,596 1,290
527,176 753,523
CURRENT ASSETS
Stocks 7 1,055,813 1,216,033
Debtors 8 28,316 8,491
Cash at bank and in hand 10,355 272,817
1,094,484 1,497,341
Creditors: Amounts Falling Due Within One Year 9 (1,408,224 ) (2,177,926 )
NET CURRENT ASSETS (LIABILITIES) (313,740 ) (680,585 )
TOTAL ASSETS LESS CURRENT LIABILITIES 213,436 72,938
Creditors: Amounts Falling Due After More Than One Year 10 (12,679 ) (49,223 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (34,800 ) -
NET ASSETS 165,957 23,715
CAPITAL AND RESERVES
Called up share capital 12 1,000 1,000
Revaluation reserve 13 215,907 215,907
Profit and Loss Account (50,950 ) (193,192 )
SHAREHOLDERS' FUNDS 165,957 23,715
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For the period ending 30 June 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Leeming
Director
20 October 2023
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tom Barron Farms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00952852 . The registered office is Ambrose Hall Farm Woodplumpton Road, Woodplumpton, Preston, PR4 0LJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold - 2% on cost
Plant and machinery - 15% on cost
Motor vehicles - 15% on written down value
No depreciation is provided on group freehold property.
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2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Biological assets and related agricultural produce are valued at fair value less costs to sell. Other stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Investments
Fixed assets investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured a fair value with changes in fair value being recognised in profit and loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 10 (2021: 8)
10 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2022 331,542
As at 30 June 2023 331,542
Amortisation
As at 1 January 2022 331,523
Provided during the period 19
As at 30 June 2023 331,542
Net Book Value
As at 30 June 2023 -
As at 1 January 2022 19
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5. Tangible Assets
Land & Property
Group freehold property Leasehold Plant and machinery Motor vehicles Total
£ £ £ £ £
Cost
As at 1 January 2022 290,000 226,967 1,579,740 425,095 2,521,802
Additions - - 16,197 - 16,197
Disposals - - (1,380,001 ) (225,816 ) (1,605,817 )
As at 30 June 2023 290,000 226,967 215,936 199,279 932,182
Depreciation
As at 1 January 2022 - 91,248 1,451,670 226,670 1,769,588
Provided during the period - 6,812 50,201 14,318 71,331
Disposals - - (1,367,501 ) (65,816 ) (1,433,317 )
As at 30 June 2023 - 98,060 134,370 175,172 407,602
Net Book Value
As at 30 June 2023 290,000 128,907 81,566 24,107 524,580
As at 1 January 2022 290,000 135,719 128,070 198,425 752,214
Group freehold property represents buildings erected on freehold land owned by the group and is stated at valuation.
Included above are assets held under finance leases or hire purchase agreements with a net book value as follows:
30 June 2023 31 December 2021
£ £
Plant and machinery 33,840 44,277
Motor vehicles - 167,152
33,840 211,429
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Cost or valuation as at 30 June 2023 represented by:
Land & Property
Group freehold property Leasehold Plant and machinery Motor vehicles Total
£ £ £ £ £
At cost 74,093 226,967 215,936 199,279 716,275
At valuation 215,907 - - - 215,907
290,000 226,967 215,936 199,279 932,182
Group freehold property has been valued by the directors at the 30th June 2023 at £290,000 (2021 - £290,000) 
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Land & Property
Group freehold property
£
Cost 74,093
Accumulated depreciation and impairment 28,407
Carrying amount 45,686
6. Investments
Listed
£
Cost
As at 1 January 2022 1,290
Fair value adjustments 1,306
As at 30 June 2023 2,596
Provision
As at 1 January 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 2,596
As at 1 January 2022 1,290
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7. Stocks
30 June 2023 31 December 2021
£ £
Livestock 378,950 532,750
Agricultural produce 650,000 659,720
Other stocks 26,863 23,563
1,055,813 1,216,033
8. Debtors
30 June 2023 31 December 2021
£ £
Due within one year
Trade debtors 5,591 3,236
Other debtors 22,725 5,255
28,316 8,491
9. Creditors: Amounts Falling Due Within One Year
30 June 2023 31 December 2021
£ £
Net obligations under finance leases 16,283 63,496
Trade creditors 201,945 194,181
Other loans - 310,000
Amounts owed to group undertakings 1,006,581 1,382,661
Other creditors 100,096 154,448
Taxation and social security 83,319 73,140
1,408,224 2,177,926
10. Creditors: Amounts Falling Due After More Than One Year
30 June 2023 31 December 2021
£ £
Net obligations under finance leases 12,679 49,223
12,679 49,223
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11. Secured Creditors
Of the creditors the following amounts are secured on certain plant, machinery and motor vehicles:
30 June 2023 31 December 2021
£ £
Net obligations under finance leases 28,962 112,719
12. Share Capital
30 June 2023 31 December 2021
£ £
Allotted, Called up and fully paid 1,000 1,000
13. Reserves
Revaluation Reserve
£
As at 1 January 2022 215,907
As at 30 June 2023 215,907
14. Related Party Transactions
The following companies are related parties by virtue of the fact that N. W. Leeming and M. B. Tomlinson were directors. 
Transactions and balances at 30th June 2023 are set out below:
Tom Barron Estates Limited
£(55,500) - Staff costs recharged
£494 - Interest payable
£24,930 - Rent payable
£34,653 - Other creditors
Tom Barron (1978) Pension Scheme
The members of the scheme include the directors of the company.
Transactions with the pension scheme and balances at 30th June are set out below:
£13,078 - Interest payable
£24,852 - Rent payable
15. Ultimate Controlling Party
The company's ultimate controlling party at the start of the period was Tom Barron Limited until 13th June 2023 when 100% of issued share capital was aquired by R.M. Farms Limited .
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