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REGISTERED NUMBER: 11098147 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

HUNTERS MOON FARM LIMITED

HUNTERS MOON FARM LIMITED (REGISTERED NUMBER: 11098147)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HUNTERS MOON FARM LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTOR: J R Gillespie





REGISTERED OFFICE: 2nd Floor, Boulton House
17-21 Chorlton Street
Manchester
M1 3HY





REGISTERED NUMBER: 11098147 (England and Wales)





ACCOUNTANTS: Connaughton & Co
2nd Floor, Boulton House
17-21 Chorlton Street
Manchester
M1 3HY

HUNTERS MOON FARM LIMITED (REGISTERED NUMBER: 11098147)

BALANCE SHEET
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,382 10,463

CURRENT ASSETS
Stocks 38,172 20,046
Debtors 5 3,447 25,411
Cash at bank 19,079 25,490
60,698 70,947
CREDITORS
Amounts falling due within one year 6 29,354 30,754
NET CURRENT ASSETS 31,344 40,193
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,726

50,656

PROVISIONS FOR LIABILITIES 7 5,773 1,988
NET ASSETS 55,953 48,668

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 55,952 48,667
SHAREHOLDERS' FUNDS 55,953 48,668

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 August 2024 and were signed by:



J R Gillespie - Director


HUNTERS MOON FARM LIMITED (REGISTERED NUMBER: 11098147)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Hunters Moon 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.

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.
Plant and machinery etc - 25% on reducing balance and 15% 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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

HUNTERS MOON FARM LIMITED (REGISTERED NUMBER: 11098147)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 13,951
Additions 29,974
At 31 December 2023 43,925
DEPRECIATION
At 1 January 2023 3,488
Charge for year 10,055
At 31 December 2023 13,543
NET BOOK VALUE
At 31 December 2023 30,382
At 31 December 2022 10,463

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors - 6,669
Amounts owed by associates - 16,561
Tax 2,309 -
VAT 1,071 734
Prepayments and accrued income 67 1,447
3,447 25,411

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 5,001 6,748
Amounts owed to associates 8,954 -
Tax - 8,961
Director's loan account 14,046 13,990
Accrued expenses 1,353 1,055
29,354 30,754

7. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 5,773 1,988

HUNTERS MOON FARM LIMITED (REGISTERED NUMBER: 11098147)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 January 2023 1,988
Accelerated capital allowances 3,785
Balance at 31 December 2023 5,773

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1 Ordinary £1 1 1

9. RESERVES
Retained
earnings
£   

At 1 January 2023 48,667
Profit for the year 7,285
At 31 December 2023 55,952