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REGISTERED NUMBER: 00631352 (England and Wales)














Goose & Didwell Limited

Unaudited Financial Statements

for the Year Ended 30 June 2023






Goose & Didwell Limited (Registered number: 00631352)

Contents of the Financial Statements
for the Year Ended 30 June 2023










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3

Notes to the financial statements 5


Goose & Didwell Limited

Company Information
for the Year Ended 30 June 2023







Directors: P N Didwell
D J Didwell
Mrs J M Didwell





Secretary: Mrs E Didwell





Registered office: Sunrise House
339 Smeeth Road
Marshland St James
Wisbech
Cambridgeshire
PE14 8EP





Registered number: 00631352 (England and Wales)





Accountants: Moore Thompson
Monica House
St Augustines Road
Wisbech
Cambridgeshire
PE13 3AD

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Goose & Didwell Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Goose & Didwell Limited for the year ended 30 June 2023 which comprise the Income statement, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Goose & Didwell Limited, as a body, in accordance with the terms of our engagement letter dated 12 July 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Goose & Didwell Limited and state those matters that we have agreed to state to the Board of Directors of Goose & Didwell Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Goose & Didwell Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Goose & Didwell Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Goose & Didwell Limited. You consider that Goose & Didwell Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Goose & Didwell Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Moore Thompson
Monica House
St Augustines Road
Wisbech
Cambridgeshire
PE13 3AD


15 February 2024

Goose & Didwell Limited (Registered number: 00631352)

Statement of Financial Position
30 June 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Intangible assets 5 - -
Tangible assets 6 976,930 992,915
Investments 7 50 50
976,980 992,965

Current assets
Stocks 105,483 124,502
Debtors 8 36,344 19,850
Prepayments and accrued income 8,721 5,385
Cash at bank 563,667 425,518
714,215 575,255
Creditors
Amounts falling due within one year 9 104,639 92,339
Net current assets 609,576 482,916
Total assets less current liabilities 1,586,556 1,475,881

Creditors
Amounts falling due after more than one
year

10

-

(18,675

)

Provisions for liabilities (58,185 ) (66,619 )
Net assets 1,528,371 1,390,587

Capital and reserves
Called up share capital 15,020 15,020
Retained earnings 1,513,351 1,375,567
1,528,371 1,390,587

Goose & Didwell Limited (Registered number: 00631352)

Statement of Financial Position - continued
30 June 2023


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.

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 15 February 2024 and were signed on its behalf by:





D J Didwell - Director


Goose & Didwell Limited (Registered number: 00631352)

Notes to the Financial Statements
for the Year Ended 30 June 2023


1. Statutory information

Goose & Didwell 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 presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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

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.

Sugar beet quota are being amortised evenly over their estimated useful life of four years.

Entitlements are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Not depreciated
Improvements to property - 10% on a straight line basis
Plant and machinery - 20% on reducing balance
Tractors - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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 statement of financial position date.


Goose & Didwell Limited (Registered number: 00631352)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


3. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. Employees and directors

The average number of employees during the year was 4 (2022 - 4 ) .

5. Intangible fixed assets
Sugar
beet
quota Entitlements Totals
£    £    £   
Cost
At 1 July 2022
and 30 June 2023 1,045 25,957 27,002
Amortisation
At 1 July 2022
and 30 June 2023 1,045 25,957 27,002
Net book value
At 30 June 2023 - - -
At 30 June 2022 - - -

Goose & Didwell Limited (Registered number: 00631352)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


6. Tangible fixed assets
Improvements
Freehold to Plant and
property property machinery
£    £    £   
Cost
At 1 July 2022 693,724 51,905 267,938
Additions - - 23,669
Disposals - - (9,365 )
At 30 June 2023 693,724 51,905 282,242
Depreciation
At 1 July 2022 - 50,383 217,243
Charge for year - 250 11,572
Eliminated on disposal - - (9,237 )
At 30 June 2023 - 50,633 219,578
Net book value
At 30 June 2023 693,724 1,272 62,664
At 30 June 2022 693,724 1,522 50,695

Motor Computer
Tractors vehicles equipment Totals
£    £    £    £   
Cost
At 1 July 2022 531,150 66,731 3,580 1,615,028
Additions - 43,090 179 66,938
Disposals - (23,116 ) - (32,481 )
At 30 June 2023 531,150 86,705 3,759 1,649,485
Depreciation
At 1 July 2022 309,986 41,987 2,514 622,113
Charge for year 55,291 10,078 263 77,454
Eliminated on disposal - (17,775 ) - (27,012 )
At 30 June 2023 365,277 34,290 2,777 672,555
Net book value
At 30 June 2023 165,873 52,415 982 976,930
At 30 June 2022 221,164 24,744 1,066 992,915

Goose & Didwell Limited (Registered number: 00631352)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


7. Fixed asset investments
Other
investments
£   
Cost
At 1 July 2022
and 30 June 2023 50
Net book value
At 30 June 2023 50
At 30 June 2022 50

8. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 21,346 9,570
VAT 14,998 10,280
36,344 19,850

9. Creditors: amounts falling due within one year
2023 2022
£    £   
Hire purchase contracts 18,675 18,750
Trade creditors 8,600 9,639
Tax 44,871 32,519
Social security and other taxes 738 630
Directors' loan accounts 28,107 27,258
Accrued expenses 3,648 3,543
104,639 92,339

10. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Hire purchase contracts - 18,675

11. Secured debts

Obligations under hire purchase contracts are secured on the assets concerned.