Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3132023-01-01falseManagement of an irrigation scheme and the recharge of relevant costs3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03256985 2023-01-01 2023-12-31 03256985 2022-01-01 2022-12-31 03256985 2023-12-31 03256985 2022-12-31 03256985 c:Director1 2023-01-01 2023-12-31 03256985 c:Director3 2023-01-01 2023-12-31 03256985 c:Director4 2023-01-01 2023-12-31 03256985 c:RegisteredOffice 2023-01-01 2023-12-31 03256985 d:PlantMachinery 2023-01-01 2023-12-31 03256985 d:PlantMachinery 2023-12-31 03256985 d:PlantMachinery 2022-12-31 03256985 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 03256985 d:CurrentFinancialInstruments 2023-12-31 03256985 d:CurrentFinancialInstruments 2022-12-31 03256985 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 03256985 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 03256985 d:ShareCapital 2023-12-31 03256985 d:ShareCapital 2022-12-31 03256985 d:RetainedEarningsAccumulatedLosses 2023-12-31 03256985 d:RetainedEarningsAccumulatedLosses 2022-12-31 03256985 c:FRS102 2023-01-01 2023-12-31 03256985 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 03256985 c:FullAccounts 2023-01-01 2023-12-31 03256985 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03256985 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 03256985









BRECKLAND GROWERS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
BRECKLAND GROWERS LIMITED
 
 
COMPANY INFORMATION


Directors
J. D. Raker 
C. P. Abrey 
R I McIndoe 




Registered number
03256985



Registered office
7 The Close
Norwich

Norfolk

NR1 4DJ




Accountants
MA Partners LLP
Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ





 
BRECKLAND GROWERS LIMITED
 

CONTENTS



Page
Accountants' Report
 
1
Balance Sheet
 
2 - 3
Notes to the Financial Statements
 
4 - 6


 
BRECKLAND GROWERS LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BRECKLAND GROWERS LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Breckland Growers Limited for the year ended 31 December 2023 which comprise  the Balance Sheet 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 at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Breckland Growers Limited, as a body, in accordance with the terms of our engagement letter dated 11 July 2019Our work has been undertaken solely to prepare for your approval the financial statements of Breckland Growers Limited and state those matters that we have agreed to state to the Board of Directors of Breckland Growers Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Breckland Growers Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Breckland Growers 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 Breckland Growers Limited. You consider that Breckland Growers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Breckland Growers 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.

  





MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
18 September 2024
Page 1

 
BRECKLAND GROWERS LIMITED
REGISTERED NUMBER: 03256985

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,913
7,168

  
6,913
7,168

Current assets
  

Debtors: amounts falling due within one year
 5 
78,559
34,137

Cash at bank and in hand
  
3,547
2,056

  
82,106
36,193

Creditors: amounts falling due within one year
 6 
(111,117)
(65,489)

Net current liabilities
  
 
 
(29,011)
 
 
(29,296)

  

Net liabilities
  
(22,098)
(22,128)


Capital and reserves
  

Called up share capital 
  
6
6

Profit and loss account
  
(22,104)
(22,134)

  
(22,098)
(22,128)


Page 2

 
BRECKLAND GROWERS LIMITED
REGISTERED NUMBER: 03256985
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






................................................
R I McIndoe
Director

Date: 29 August 2024

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
BRECKLAND GROWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Breckland Growers Limited is a private company, limited by shares, incorporated and domiciled in England and Wales.  The registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.
The Company's principal activity is that of the management of an irrigation scheme and the recharge of relevant costs.  Its principal place of business is Snetterton, Norfolk.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied and recharge of expenses during the year, exclusive of Value Added Tax and trade discounts.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant & machinery
-
2%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
BRECKLAND GROWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Tangible fixed assets





Plant & machinery

£



Cost or valuation


At 1 January 2023
12,778



At 31 December 2023

12,778



Depreciation


At 1 January 2023
5,610


Charge for the year on owned assets
255



At 31 December 2023

5,865



Net book value



At 31 December 2023
6,913



At 31 December 2022
7,168

Page 5

 
BRECKLAND GROWERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Other debtors
5,104
5,104

Prepayments and accrued income
73,455
29,033

78,559
34,137



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
8,144
8,027

Other taxation and social security
515
601

Other creditors
17,572
17,572

Accruals and deferred income
84,886
39,289

111,117
65,489


 
Page 6