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REGISTERED NUMBER: 07179605 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

White Rocks Farm Limited

White Rocks Farm Limited (Registered number: 07179605)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


White Rocks Farm Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: Ms S G H Woods
Mr D Dahl
Mr O M Boorman
Mr J P Boorman





SECRETARY: Ms S G H Woods





REGISTERED OFFICE: Bank Chambers
61 High Street
Cranbrook
Kent
TN17 3EG





BUSINESS ADDRESS: White Rocks Farm
Under River
Sevenoaks
Kent
TN15 0SL





REGISTERED NUMBER: 07179605 (England and Wales)





ACCOUNTANTS: McCabe Ford Williams
Bank Chambers
61 High Street
Cranbrook
Kent
TN17 3EG

White Rocks Farm Limited (Registered number: 07179605)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 174,896 112,619

CURRENT ASSETS
Debtors 5 297,355 297,273
Cash at bank and in hand 250,825 218,056
548,180 515,329
CREDITORS
Amounts falling due within one year 6 47,012 42,487
NET CURRENT ASSETS 501,168 472,842
TOTAL ASSETS LESS CURRENT
LIABILITIES

676,064

585,461

CREDITORS
Amounts falling due after more than
one year

7

(19,167

)

(29,167

)

PROVISIONS FOR LIABILITIES (36,897 ) -
NET ASSETS 620,000 556,294

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 619,999 556,293
SHAREHOLDERS' FUNDS 620,000 556,294

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

White Rocks Farm Limited (Registered number: 07179605)

Balance Sheet - continued
31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2024 and were signed on its behalf by:





Ms S G H Woods - Director


White Rocks Farm Limited (Registered number: 07179605)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

White Rocks Farm 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. 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.

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.
Improvements to property - 10% on cost
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 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 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.

White Rocks Farm Limited (Registered number: 07179605)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2022 - 24 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2022 29,054 67,620 36,389 25,222 158,285
Additions 38,717 37,543 8,995 16,589 101,844
At 31 July 2023 67,771 105,163 45,384 41,811 260,129
DEPRECIATION
At 1 August 2022 2,905 11,110 19,914 11,737 45,666
Charge for year 6,777 17,900 6,180 8,710 39,567
At 31 July 2023 9,682 29,010 26,094 20,447 85,233
NET BOOK VALUE
At 31 July 2023 58,089 76,153 19,290 21,364 174,896
At 31 July 2022 26,149 56,510 16,475 13,485 112,619

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors - 28,769
Other debtors 297,355 268,504
297,355 297,273

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 16,225 3,208
Taxation and social security 11,598 21,552
Other creditors 9,189 7,727
47,012 42,487

White Rocks Farm Limited (Registered number: 07179605)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans 19,167 29,167

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
1 Ordinary £1 1 1

9. PENSION COMMITMENTS

The company operates an auto-enrolment pension scheme for its staff and directors. Contributions paid by the company to this scheme were £15,379 (2022: £12,797). At the year end contributions of £2,702 (2022: £2,552) had not been paid over to the scheme.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company has provided a guarantee for a personal bank loan of £100,000 advanced to Ms S G H Woods, the sole director of the company in September 2016. Security has been granted by way of a fixed and floating charge over all assets owned by the company. The term of the loan is for 144 months from September 2016 and the company has not incurred any costs in connection with providing the guarantee.

11. RELATED PARTY DISCLOSURES

During the year, the company paid Animal Promotions Limited, a company controlled by the director, Ms S G H Woods, £480,000 for management fees. At the year end, Animal Promotions Limited owed £241,404 to White Rocks Farm Limited.

During the year, rent of £115,641 was paid to Ms S G H Woods in respect of land used by the company.and £89,784 was paid for rent to Mr D Dahl, in respect of land used for the business.