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2021-10-01 2022-09-30 12189672 frs-bus:OrdinaryShareClass2 2021-09-30 12189672 frs-bus:OrdinaryShareClass2 2022-09-30 12189672 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 12189672 frs-bus:OrdinaryShareClass3 2021-09-30 12189672 frs-bus:OrdinaryShareClass3 2022-09-30 12189672 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 12189672 frs-bus:OrdinaryShareClass4 2021-09-30 12189672 frs-bus:OrdinaryShareClass4 2022-09-30 12189672 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 12189672 frs-bus:OrdinaryShareClass5 2021-09-30 12189672 frs-bus:OrdinaryShareClass5 2022-09-30 12189672 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 12189672 frs-bus:PreferenceShareClass1 2021-09-30 12189672 frs-bus:PreferenceShareClass1 2022-09-30 12189672 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 12189672 frs-bus:PreferenceShareClass2 2021-09-30 12189672 frs-bus:PreferenceShareClass2 2022-09-30 12189672 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 12189672 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frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 12189672 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 12189672 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 12189672 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 12189672 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-09-30 12189672 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-09-30 12189672 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-09-30 12189672 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-09-30 12189672 frs-core:Share-basedPaymentsDeferredTax 2022-09-30 12189672 frs-core:TaxCreditsDeferredTax 2022-09-30 12189672 frs-core:CostValuation 2021-09-30 12189672 frs-core:AdditionsToInvestments 2022-09-30 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Registered number: 12189672
Fields And Farms Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12189672
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,255 716
Herd basis 5 150 150
1,405 866
CURRENT ASSETS
Debtors 6 3,346 2,995
Cash at bank and in hand 5,427 5,688
8,773 8,683
Creditors: Amounts Falling Due Within One Year 7 (8,245 ) (5,600 )
NET CURRENT ASSETS (LIABILITIES) 528 3,083
TOTAL ASSETS LESS CURRENT LIABILITIES 1,933 3,949
NET ASSETS 1,933 3,949
Income and Expenditure Account 1,933 3,949
MEMBERS' FUNDS 1,933 3,949
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For the year ending 30 September 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 Income and Expenditure Account.
On behalf of the board
Mrs Joanna Dudek
Director
9 April 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Fields And Farms Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 12189672 . The registered office is 77 Newbold Road, Barlestone, Leicestershire, CV13 0DT.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
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:
Plant and machinery 15% Reducing balance
Fixtures and fittings 33.33% Reducing balance
2.5. Leasing and Hire Purchase Contracts
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 income and expenditure 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 income and expenditure account as incurred.
2.6. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Government Grant
Government grants are recognised in the income and expenditure 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 income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure 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 income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure 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 5 (2022: 4)
5 4
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4. Tangible Assets
Plant and machinery Fixtures and fittings Total
£ £ £
Cost
As at 1 October 2022 773 70 843
Additions - 900 900
As at 30 September 2023 773 970 1,743
Depreciation
As at 1 October 2022 78 49 127
Provided during the period 104 257 361
As at 30 September 2023 182 306 488
Net Book Value
As at 30 September 2023 591 664 1,255
As at 1 October 2022 695 21 716
5. Herd basis
Other
£
Cost
As at 1 October 2022 150
As at 30 September 2023 150
Provision
As at 1 October 2022 -
As at 30 September 2023 -
Net Book Value
As at 30 September 2023 150
As at 1 October 2022 150
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,180 2,995
Other debtors 166 -
3,346 2,995
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 54 3
Amounts owed to participating interests 4,824 -
Other creditors 3,367 5,431
Taxation and social security - 166
8,245 5,600
8. Related Party Transactions
The amount due to the related party at the year end was £4,824 (2022 : Nil).
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