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REGISTERED NUMBER: 09770529 (England and Wales)















Unaudited Financial Statements For The Year Ended 31 December 2023

for

Rookery Farmers Limited

Rookery Farmers Limited (Registered number: 09770529)

Contents of the Financial Statements
For The Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rookery Farmers Limited

Company Information
For The Year Ended 31 December 2023







DIRECTORS: Mr R E Reynolds
Mrs A F Reynolds





REGISTERED OFFICE: The Old Rectory
4 Hardwick Village
Hardwick
Wellingborough
NORTHAMPTONSHIRE
NN9 5AL





REGISTERED NUMBER: 09770529 (England and Wales)





ACCOUNTANTS: Harris & Clarke LLP
7 Billing Road
Northampton
NORTHAMPTONSHIRE
NN1 5AN

Rookery Farmers Limited (Registered number: 09770529)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 484,178 496,084
Investments 5 20 20
484,198 496,104

CURRENT ASSETS
Stocks 178,041 190,252
Debtors 6 47,884 31,167
Cash at bank and in hand 10,226 65,320
236,151 286,739
CREDITORS
Amounts falling due within one year 7 714,643 708,217
NET CURRENT LIABILITIES (478,492 ) (421,478 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,706

74,626

PROVISIONS FOR LIABILITIES - 223
NET ASSETS 5,706 74,403

Rookery Farmers Limited (Registered number: 09770529)

Balance Sheet - continued
31 December 2023

2023 2022
Notes £    £    £    £   

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 161,082 161,082
Retained earnings (156,376 ) (87,679 )
5,706 74,403

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 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 11 September 2024 and were signed on its behalf by:





Mr R E Reynolds - Director


Rookery Farmers Limited (Registered number: 09770529)

Notes to the Financial Statements
For The Year Ended 31 December 2023


1. STATUTORY INFORMATION

Rookery Farmers 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.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost and 20% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Rookery Farmers Limited (Registered number: 09770529)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 547,577 124,922 672,499
DEPRECIATION
At 1 January 2023 54,266 122,149 176,415
Charge for year 10,952 954 11,906
At 31 December 2023 65,218 123,103 188,321
NET BOOK VALUE
At 31 December 2023 482,359 1,819 484,178
At 31 December 2022 493,311 2,773 496,084

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 20
NET BOOK VALUE
At 31 December 2023 20
At 31 December 2022 20

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 47,884 31,167

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 52,241 -
Trade creditors 68,578 95,991
Taxation and social security - 9,008
Other creditors 593,824 603,218
714,643 708,217

Rookery Farmers Limited (Registered number: 09770529)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023


8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdraft 52,241 -

Bank borrowings are secured by a fixed charge on freehold land.

9. RELATED PARTY DISCLOSURES

At 31 December 2023 the company owed £386,772 (2022 - £375,724) to the directors in respect of their director's loan accounts. These loan accounts are interest free, unsecured and have no set repayment date.

The ultimate controlling party is Mr R E Reynolds.