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REGISTERED NUMBER: 01416382 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

WHIRLOW HALL FARM LIMITED

WHIRLOW HALL FARM LIMITED (REGISTERED NUMBER: 01416382)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WHIRLOW HALL FARM LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: P D Edwards
H D Facey





REGISTERED OFFICE: Whirlow Hall Farm
Whirlow Lane
Sheffield
S11 9QF





REGISTERED NUMBER: 01416382 (England and Wales)





AUDITORS: Hollis and Co Limited
Chartered Accountants
Statutory Auditor
35 Wilkinson Street
Sheffield
South Yorkshire
S10 2GB

WHIRLOW HALL FARM LIMITED (REGISTERED NUMBER: 01416382)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,071
Tangible assets 5 14,296 16,914
14,296 17,985

CURRENT ASSETS
Stocks 54,316 57,220
Debtors 6 4,407 2,149
Cash at bank and in hand 154,635 113,445
213,358 172,814
CREDITORS
Amounts falling due within one year 7 183,483 180,545
NET CURRENT ASSETS/(LIABILITIES) 29,875 (7,731 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,171

10,254

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 44,169 10,252
SHAREHOLDERS' FUNDS 44,171 10,254

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 9 November 2024 and were signed on its behalf by:





P D Edwards - Director


WHIRLOW HALL FARM LIMITED (REGISTERED NUMBER: 01416382)

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

1. STATUTORY INFORMATION

Whirlow Hall 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements are rounded to the nearest £1.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company
and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration
received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following
criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
- the Company has transferred the significant risks and rewards of ownership to the buyer;
- the Company retains neither continuing managerial involvement to the degree usually associated with
ownership nor effective control over the goods sold;
- the amount of turnover can be measured reliably;
- it is probable that the Company will receive the consideration due under the transaction; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

WHIRLOW HALL FARM LIMITED (REGISTERED NUMBER: 01416382)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

2. ACCOUNTING POLICIES - continued

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 - 10% on cost
Plant and machinery etc - 25% on reducing balance and at varying rates on cost

Tangible fixed assets 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 from the month of purchase so as to allocate the cost of assets less their residual value over their estimated useful lives.

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 at the date of disposal and are recognised in the profit or loss account.

Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to
complete and sell. Cost is based on the cost of purchase on a first in, first out basis. 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 its selling price less costs to complete and sell. The impairment loss is recognised immediately in
profit or loss.

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.

Pension costs and other post-retirement benefits
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension
plan under which the Company pays fixed contributions into a separate entity. Once the contributions have
been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are
shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the
Company in independently administered funds.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2023 - 32 ) .

WHIRLOW HALL FARM LIMITED (REGISTERED NUMBER: 01416382)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 August 2023
and 31 July 2024 4,485
AMORTISATION
At 1 August 2023 3,414
Charge for year 1,071
At 31 July 2024 4,485
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 1,071

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 6,176 54,384 60,560
Additions - 4,340 4,340
Disposals - (2,627 ) (2,627 )
At 31 July 2024 6,176 56,097 62,273
DEPRECIATION
At 1 August 2023 3,667 39,979 43,646
Charge for year 348 6,560 6,908
Eliminated on disposal - (2,577 ) (2,577 )
At 31 July 2024 4,015 43,962 47,977
NET BOOK VALUE
At 31 July 2024 2,161 12,135 14,296
At 31 July 2023 2,509 14,405 16,914

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,285 23
Other debtors 2,122 2,126
4,407 2,149

WHIRLOW HALL FARM LIMITED (REGISTERED NUMBER: 01416382)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 30,702 23,834
Amounts owed to group undertakings 100,843 96,775
Taxation and social security 3,463 2,880
Other creditors 48,475 57,056
183,483 180,545

8. SECURED DEBTS

A debenture creating a fixed and floating charge over the undertaking and all assets was given to Whirlow Hall Farm Trust Limited in May 1996.

A floating charge over the undertaking and all assets was given to Midland Bank (now HSBC plc) in April 1979.

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

PETER HOLLIS (Senior Statutory Auditor)
for and on behalf of Hollis and Co Limited

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Whirlow Hall Farm Trust Limited.

The Registered Office for Whirlow Hall Farm Trust Limited is Whirlow Hall Farm, Whirlow Lane, Sheffield, S11 9QF.