Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31true3No description of principal activityfalse2023-02-013trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04149929 2023-02-01 2024-01-31 04149929 2022-02-01 2023-01-31 04149929 2024-01-31 04149929 2023-01-31 04149929 c:Director3 2023-02-01 2024-01-31 04149929 d:CurrentFinancialInstruments 2024-01-31 04149929 d:CurrentFinancialInstruments 2023-01-31 04149929 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 04149929 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 04149929 d:ShareCapital 2024-01-31 04149929 d:ShareCapital 2023-01-31 04149929 d:RetainedEarningsAccumulatedLosses 2024-01-31 04149929 d:RetainedEarningsAccumulatedLosses 2023-01-31 04149929 c:FRS102 2023-02-01 2024-01-31 04149929 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 04149929 c:FullAccounts 2023-02-01 2024-01-31 04149929 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 04149929 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
Registered number: 04149929

























EASTON FARM LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 JANUARY 2024












Fletcher & Partners
Chartered Accountants
Salisbury

 
EASTON FARM LIMITED
REGISTERED NUMBER:04149929

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
6,595
11,150

Debtors: amounts falling due within one year
 4 
44,116
61,595

Cash at bank and in hand
 5 
127,368
102,637

  
178,079
175,382

Creditors: amounts falling due within one year
 6 
(62,663)
(57,735)

Net current assets
  
 
 
115,416
 
 
117,647

Total assets less current liabilities
  
115,416
117,647

  

Net assets
  
115,416
117,647


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
115,316
117,547

  
115,416
117,647


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 statement of comprehensive income 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: 




C F Waltho
Director
Date: 31 October 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
EASTON FARM LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Easton Farm Limited is a private company limited by shares and incorporated in England and Wales with the registered number 04149929. Its registered office is The Coach House, Pickwick Road, Corsham, Wiltshire, SN13 9BJ.

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

Going concern

The directors assess whether the use of going concern basis is appropriate, i.e. whether there are material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements. At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future.
 

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

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.


Page 2

 
EASTON FARM LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to it's selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short term creditors are measured at the transaction price.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Debtors

2024
2023
£
£


Trade debtors
39,680
54,659

Other debtors
524
-

Prepayments and accrued income
3,912
6,936

44,116
61,595



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
127,368
102,637

127,368
102,637


Page 3

 
EASTON FARM LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
53,352
46,899

Corporation tax
-
1,284

Other creditors
6,041
4,770

Accruals and deferred income
3,270
4,782

62,663
57,735



Page 4