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REGISTERED NUMBER: 00507145 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

JOHN DOBSON & SON (CARLTON) LTD

JOHN DOBSON & SON (CARLTON) LTD (REGISTERED NUMBER: 00507145)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JOHN DOBSON & SON (CARLTON) LTD

COMPANY INFORMATION
For The Year Ended 31 March 2024







DIRECTOR: S H Dobson





REGISTERED OFFICE: Greenend Farm
Carlton
Wakefield
WF3 3QR





REGISTERED NUMBER: 00507145 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
Equinox House
Clifton Park, Shipton Road
York
YO30 5PA

JOHN DOBSON & SON (CARLTON) LTD (REGISTERED NUMBER: 00507145)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,943,091 10,899,858

CURRENT ASSETS
Stocks 819,944 775,308
Debtors 5 439,469 662,487
Cash at bank and in hand 929,684 969,112
2,189,097 2,406,907
CREDITORS
Amounts falling due within one year 6 489,615 570,289
NET CURRENT ASSETS 1,699,482 1,836,618
TOTAL ASSETS LESS CURRENT LIABILITIES 12,642,573 12,736,476

CREDITORS
Amounts falling due after more than
one year

7

(79,688

)

(200,420

)

PROVISIONS FOR LIABILITIES (1,808,158 ) (1,785,399 )
NET ASSETS 10,754,727 10,750,657

CAPITAL AND RESERVES
Called up share capital 10,720 10,720
Capital redemption reserve 3,645 3,645
Other reserves 5,356,335 5,356,335
Retained earnings 5,384,027 5,379,957
10,754,727 10,750,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

JOHN DOBSON & SON (CARLTON) LTD (REGISTERED NUMBER: 00507145)

BALANCE SHEET - continued
31 March 2024


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 13 November 2024 and were signed by:





S H Dobson - Director


JOHN DOBSON & SON (CARLTON) LTD (REGISTERED NUMBER: 00507145)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024


1. STATUTORY INFORMATION

John Dobson & Son (Carlton) Ltd 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.
Freehold property - 4% on cost
Plant and machinery - 8% on cost
Fixtures and fittings - 33% on cost and 15% on reducing balance
Motor vehicles - 25% on reducing balance and 15% on cost

Freehold land is not depreciated.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Un-sold harvest crops are included in stock at cost of production, being direct inputs and an element of direct overheads.

The company recognises biological assets, agricultural produce and growing crops when it is probable that future economic benefit with the asset flow to the company and applies the cost model.

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.


JOHN DOBSON & SON (CARLTON) LTD (REGISTERED NUMBER: 00507145)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024


2. ACCOUNTING POLICIES - continued
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.

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

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 16 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2023 11,312,035 2,444,435 136,557 2,049,093 15,942,120
Additions 136,428 80,172 1,239 161,396 379,235
Disposals - (84,985 ) - (147,900 ) (232,885 )
At 31 March 2024 11,448,463 2,439,622 137,796 2,062,589 16,088,470
DEPRECIATION
At 1 April 2023 1,978,333 2,018,139 121,724 924,066 5,042,262
Charge for year - 73,374 2,836 144,967 221,177
Eliminated on disposal - (84,979 ) - (33,081 ) (118,060 )
At 31 March 2024 1,978,333 2,006,534 124,560 1,035,952 5,145,379
NET BOOK VALUE
At 31 March 2024 9,470,130 433,088 13,236 1,026,637 10,943,091
At 31 March 2023 9,333,702 426,296 14,833 1,125,027 10,899,858

JOHN DOBSON & SON (CARLTON) LTD (REGISTERED NUMBER: 00507145)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024


4. TANGIBLE FIXED ASSETS - continued

Land and building were revalued at May 2018 by Savills, independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions at arms length terms for similar properties.

Included in freehold property is an asset under construction of £127,284 (2023 - £nil) on which no depreciation has been charged.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 217,564 345,388
Other debtors 221,905 317,099
439,469 662,487

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 88,579 88,579
Hire purchase contracts 32,161 150,840
Trade creditors 171,335 105,254
Taxation and social security 54,996 12,883
Other creditors 142,544 212,733
489,615 570,289

Bank loans are secured by legal charge over freehold property.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 79,688 168,259
Hire purchase contracts - 32,161
79,688 200,420

Bank loans are secured by legal charge over freehold property.

8. RELATED PARTY DISCLOSURES

Included within "Trade Debtors" as at 31 March 2024 is £48,670 (2023: £46,663) due from The Rhubarb Triangle Farm Shop Ltd.

During the year the company charged £3,820 (2023: £6,043) for perishables, £31,200 (2023: £30,602) for administration, wages of £nil (2023: £21,403) and overhead contributions of £28,200 (2023: £28,200) from John Dobson & Son (Carlton) Ltd.

John Dobson & Son (Carlton) Limited is related to The Rhubarb Triangle Farm Shop Ltd by the director and shareholder Mr SH Dobson.

The company rents land partly owned by S H Dobson and during the year, rents on this land amounted to £2,925 (2023: £2,925).