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2022-10-31 09819397 dpl-frs:Item12 2021-11-01 2022-10-31 09819397 dpl-frs:Item12 2021-10-31 09819397 dpl-frs:Item12 2022-10-31 09819397 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 09819397 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 09819397 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 09819397 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 09819397 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 09819397 1 2021-11-01 2022-10-31 09819397 frs-countries:EnglandWales 2021-11-01 2022-10-31 09819397 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2020-10-31 09819397 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-10-31 09819397 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-10-31 09819397 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-10-31 09819397 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-11-01 2021-10-31 09819397 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frs-core:SharePremium 2020-10-31 09819397 frs-core:SharePremium 2021-10-31 09819397 frs-core:ShareCapital 2020-11-01 2021-10-31 09819397 frs-core:ShareCapital 2020-10-31 09819397 frs-core:ShareCapital 2021-10-31 09819397 frs-core:RetainedEarningsAccumulatedLosses 2020-11-01 2021-10-31 09819397 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2020-10-31 09819397 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 09819397 frs-core:RetainedEarningsAccumulatedLosses 2020-10-31 09819397 frs-core:RetainedEarningsAccumulatedLosses 2021-10-31 09819397 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-10-31 09819397 frs-countries:UnitedKingdom 2020-11-01 2021-10-31 09819397 frs-countries:Europe 2020-11-01 2021-10-31 09819397 frs-countries:NorthAmerica 2020-11-01 2021-10-31 09819397 frs-countries:SouthAmerica 2020-11-01 2021-10-31 09819397 frs-countries:Asia 2020-11-01 2021-10-31 09819397 frs-countries:RestWorldOutsideUK 2020-11-01 2021-10-31 09819397 frs-bus:HighestPaidDirector 2020-11-01 2021-10-31 09819397 frs-bus:PrivateLimitedCompanyLtd 2020-11-01 2021-10-31 09819397 frs-bus:CompanyLimitedByGuarantee 2020-11-01 2021-10-31 09819397 frs-bus:LimitedLiabilityPartnershipLLP 2020-11-01 2021-10-31 09819397 frs-bus:LimitedLiabilityPartnershipsSORP 2020-11-01 2021-10-31 09819397 frs-bus:FullAccounts 2020-11-01 2021-10-31 09819397 frs-bus:FilletedAccounts 2020-11-01 2021-10-31 09819397 frs-bus:AbridgedAccounts 2020-11-01 2021-10-31 09819397 frs-bus:FRS102 2020-11-01 2021-10-31 09819397 frs-bus:MediumEntities 2020-11-01 2021-10-31 09819397 frs-bus:SmallEntities 2020-11-01 2021-10-31 09819397 frs-bus:EntityHasNeverTraded 2020-11-01 2021-10-31 09819397 frs-bus:EntityNoLongerTradingButTradedInPast 2020-11-01 2021-10-31 09819397 frs-bus:Audited 2020-11-01 2021-10-31 09819397 frs-bus:AuditExempt-NoAccountantsReport 2020-11-01 2021-10-31 09819397 frs-bus:AuditExemptWithAccountantsReport 2020-11-01 2021-10-31 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2021-10-31 09819397 frs-bus:OrdinaryShareClass4 2020-11-01 2021-10-31 09819397 frs-bus:OrdinaryShareClass4 2020-10-31 09819397 frs-bus:OrdinaryShareClass4 2021-10-31 09819397 frs-bus:OrdinaryShareClass5 2020-11-01 2021-10-31 09819397 frs-bus:OrdinaryShareClass5 2020-10-31 09819397 frs-bus:OrdinaryShareClass5 2021-10-31 09819397 frs-bus:PreferenceShareClass1 2020-11-01 2021-10-31 09819397 frs-bus:PreferenceShareClass1 2020-10-31 09819397 frs-bus:PreferenceShareClass1 2021-10-31 09819397 frs-bus:PreferenceShareClass2 2020-11-01 2021-10-31 09819397 frs-bus:PreferenceShareClass2 2020-10-31 09819397 frs-bus:PreferenceShareClass2 2021-10-31 09819397 frs-bus:PreferenceShareClass3 2020-11-01 2021-10-31 09819397 frs-bus:PreferenceShareClass3 2020-10-31 09819397 frs-bus:PreferenceShareClass3 2021-10-31 09819397 frs-bus:PreferenceShareClass4 2020-11-01 2021-10-31 09819397 frs-bus:PreferenceShareClass4 2020-10-31 09819397 frs-bus:PreferenceShareClass4 2021-10-31 09819397 frs-bus:PreferenceShareClass5 2020-11-01 2021-10-31 09819397 frs-bus:PreferenceShareClass5 2020-10-31 09819397 frs-bus:PreferenceShareClass5 2021-10-31 09819397 1 2020-11-01 2021-10-31 09819397 1 2021-10-31 09819397 1 2020-11-01 2021-10-31 09819397 frs-core:LeasedAssets 2020-11-01 2021-10-31 09819397 frs-core:OwnedAssets 2020-11-01 2021-10-31 09819397 frs-core:CurrencyRisk 2020-11-01 2021-10-31 09819397 frs-core:MarketRisk 2020-11-01 2021-10-31 09819397 frs-core:InterestRateRisk 2020-11-01 2021-10-31 09819397 frs-core:DeferredTaxation 2020-11-01 2021-10-31 09819397 frs-core:DeferredTaxation 2020-10-31 09819397 frs-core:DeferredTaxation 2021-10-31 09819397 frs-core:OtherProvisionsContingentLiabilities 2020-11-01 2021-10-31 09819397 frs-core:OtherProvisionsContingentLiabilities 2020-10-31 09819397 frs-core:OtherProvisionsContingentLiabilities 2021-10-31 09819397 frs-core:ProvisionsDeferredTax 2021-10-31 09819397 frs-core:OtherDeferredTax 2021-10-31 09819397 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-10-31 09819397 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-10-31 09819397 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-10-31 09819397 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-01 2021-10-31 09819397 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-10-31 09819397 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-31 09819397 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 09819397 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-10-31 09819397 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-31 09819397 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-01 2021-10-31 09819397 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-10-31 09819397 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-31 09819397 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-10-31 09819397 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-10-31 09819397 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-10-31 09819397 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-10-31 09819397 frs-core:Share-basedPaymentsDeferredTax 2021-10-31 09819397 frs-core:TaxCreditsDeferredTax 2021-10-31 09819397 frs-core:CostValuation 2020-10-31 09819397 frs-core:AdditionsToInvestments 2021-10-31 09819397 frs-core:DisposalsRepaymentsInvestments 2021-10-31 09819397 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-10-31 09819397 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-10-31 09819397 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-10-31 09819397 frs-core:OtherIncreaseDecreaseInInvestments 2021-10-31 09819397 frs-core:CostValuation 2021-10-31 09819397 frs-core:ProvisionsForImpairmentInvestments 2020-10-31 09819397 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-10-31 09819397 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-10-31 09819397 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-10-31 09819397 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-10-31 09819397 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-10-31 09819397 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 09819397 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-10-31 09819397 frs-core:ProvisionsForImpairmentInvestments 2021-10-31 09819397 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Registered number: 09819397
Home Farm Systems And Solutions Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2022
Whittaker Gregory & Co Ltd
21 Horse Street
Chipping Sodbury
Bristol
BS37 6DA
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09819397
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,240 3,812
3,240 3,812
CURRENT ASSETS
Debtors 9,292 -
Cash at bank and in hand 10,438 7,182
19,730 7,182
Creditors: Amounts Falling Due Within One Year (15,144 ) 1,915
NET CURRENT ASSETS (LIABILITIES) 4,586 9,097
TOTAL ASSETS LESS CURRENT LIABILITIES 7,826 12,909
NET ASSETS 7,826 12,909
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 7,824 12,907
SHAREHOLDERS' FUNDS 7,826 12,909
Page 1
Page 2
For the year ending 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2022 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Michael Cooke
Director
06/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Home Farm Systems And Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09819397 . The registered office is Brick House, 21 Horse St, Chipping Sodbury, Bristol, BS37 6DA.
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:
Fixtures & Fittings 15% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit 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 profit. 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 profits 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 profits 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 profit or loss, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 1)
1 1
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4. Tangible Assets
Total
£
Cost
As at 1 November 2021 5,854
As at 31 October 2022 5,854
Depreciation
As at 1 November 2021 2,042
Provided during the period 572
As at 31 October 2022 2,614
Net Book Value
As at 31 October 2022 3,240
As at 1 November 2021 3,812
5. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
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