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REGISTERED NUMBER: 10208137 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

WEST MELBURY FARM LTD

WEST MELBURY FARM LTD (REGISTERED NUMBER: 10208137)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WEST MELBURY FARM LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: D R Fear
Mrs K L Fear





REGISTERED OFFICE: Windover House
St Ann Street
Salisbury
Wiltshire
SP1 2DR





REGISTERED NUMBER: 10208137 (England and Wales)





ACCOUNTANTS: Fawcetts LLP
Chartered Accountants
Windover House
St. Ann Street
Salisbury
SP1 2DR

WEST MELBURY FARM LTD (REGISTERED NUMBER: 10208137)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 364,554 341,935

CURRENT ASSETS
Debtors 5 600,006 43,722
Cash in hand 31,172 536,521
631,178 580,243
CREDITORS
Amounts falling due within one year 6 191,905 177,112
NET CURRENT ASSETS 439,273 403,131
TOTAL ASSETS LESS CURRENT LIABILITIES 803,827 745,066

PROVISIONS FOR LIABILITIES 1,631 -
NET ASSETS 802,196 745,066

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 802,096 744,966
SHAREHOLDERS' FUNDS 802,196 745,066

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

WEST MELBURY FARM LTD (REGISTERED NUMBER: 10208137)

BALANCE SHEET - continued
30 JUNE 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 February 2024 and were signed on its behalf by:





D R Fear - Director


WEST MELBURY FARM LTD (REGISTERED NUMBER: 10208137)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

West Melbury Farm Ltd 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.

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.

The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land - Not depreciated
Plant and machinery - 25% on reducing balance and Straight line over 5 years
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

WEST MELBURY FARM LTD (REGISTERED NUMBER: 10208137)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors
Debtors are measured at their recoverable amount.

Creditors and provisions
Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
Land machinery fittings
£    £    £   
COST
At 1 July 2022 290,930 13,220 75,500
Additions - - 35,320
At 30 June 2023 290,930 13,220 110,820
DEPRECIATION
At 1 July 2022 - 11,709 33,031
Charge for year - 828 10,617
At 30 June 2023 - 12,537 43,648
NET BOOK VALUE
At 30 June 2023 290,930 683 67,172
At 30 June 2022 290,930 1,511 42,469

WEST MELBURY FARM LTD (REGISTERED NUMBER: 10208137)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2022 12,489 - 392,139
Additions - 750 36,070
At 30 June 2023 12,489 750 428,209
DEPRECIATION
At 1 July 2022 5,464 - 50,204
Charge for year 1,756 250 13,451
At 30 June 2023 7,220 250 63,655
NET BOOK VALUE
At 30 June 2023 5,269 500 364,554
At 30 June 2022 7,025 - 341,935

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 20,453 18,222
Other debtors 579,553 25,500
600,006 43,722

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 72,185 67,268
Taxation and social security 22,140 39,324
Other creditors 97,580 70,520
191,905 177,112

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

8. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the director £89,630 (2022: £63,003).