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Registered number: 09006650
Back Tor Farm Ltd
Unaudited Financial Statements
For The Year Ended 28 April 2023
Axis Accounting
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09006650
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,788 45,431
41,788 45,431
CURRENT ASSETS
Cash at bank and in hand 16,737 15,097
16,737 15,097
Creditors: Amounts Falling Due Within One Year 5 (78,714 ) (110,850 )
NET CURRENT ASSETS (LIABILITIES) (61,977 ) (95,753 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,189 ) (50,322 )
NET LIABILITIES (20,189 ) (50,322 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (20,289 ) (50,422 )
SHAREHOLDERS' FUNDS (20,189) (50,322)
Page 1
Page 2
For the year ending 28 April 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 Neil Coverley
Director
01/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Back Tor Farm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09006650 . The registered office is Jordangate House, Jordangate, Macclesfield, Cheshire, SK10 1EQ.
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. 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:
Freehold -
Plant & Machinery 10% Straight Line
Fixtures & Fittings 15% Reducing balance
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 29 April 2022 20,856 65,976 10,556 97,388
Additions - 3,900 - 3,900
As at 28 April 2023 20,856 69,876 10,556 101,288
Depreciation
As at 29 April 2022 - 45,106 6,851 51,957
Provided during the period - 6,988 555 7,543
As at 28 April 2023 - 52,094 7,406 59,500
Net Book Value
As at 28 April 2023 20,856 17,782 3,150 41,788
As at 29 April 2022 20,856 20,870 3,705 45,431
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 750 750
Directors' loan accounts 77,964 110,100
78,714 110,850
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4