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Registered Number: 05472669
England and Wales

 

 

 

CHURCH FARM ESTATE WIRRAL LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 31 December 2022

End date: 30 April 2024
Directors Steven Greig Ledsham
Brenda Ledsham
Matthew Ledsham
Registered Number 05472669
Registered Office The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
Accountants Woods Squared Limited
The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
Secretary Matthew Ledsham
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 April 2024.
Principal activities
The principal activity of the company during the financial period was that of the provision of organic farming and related activities.
Directors

The directors who served the company throughout the period were as follows:
Steven Greig Ledsham
Brenda Ledsham
Matthew Ledsham
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Steven Greig Ledsham
Director

Date approved: 10 January 2025
2
 
 
Notes
 
2024
£
  2022
£
Fixed assets      
Intangible fixed assets 3 7,000    15,000 
Tangible fixed assets 4 279,748    266,365 
286,748    281,365 
Current assets      
Stocks 5 191,224    195,679 
Debtors: amounts falling due within one year 6 31,312    49,317 
Cash at bank and in hand 48,046    71,463 
270,582    316,459 
Creditors: amount falling due within one year 7 (79,622)   (89,101)
Net current assets 190,960    227,358 
 
Total assets less current liabilities 477,708    508,723 
Creditors: amount falling due after more than one year 8 (20,541)   (19,243)
Provisions for liabilities 9 (18,689)   (16,602)
Net assets 438,478    472,878 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 438,378    472,778 
Shareholders' funds 438,478    472,878 
 


For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 10 January 2025 and were signed on its behalf by:


-------------------------------
Steven Greig Ledsham
Director
3
General Information
Church Farm Estate Wirral Limited is a private company, limited by shares, registered in England and Wales, registration number 05472669, registration address The Old School, 188 Liscard Road, Wallasey, Wirral, CH44 5TN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Straight Line
Motor Vehicles 25% Straight Line
Land and Buildings 5% Straight Line
Plant and Machinery 10% Straight Line
Computer Equipment 30% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the period was 18 (2022 : 17).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 31 December 2022 120,000    120,000 
Additions  
Disposals  
At 30 April 2024 120,000    120,000 
Amortisation
At 31 December 2022 105,000    105,000 
Charge for period 8,000    8,000 
On disposals  
At 30 April 2024 113,000    113,000 
Net book values
At 30 April 2024 7,000    7,000 
At 30 December 2022 15,000    15,000 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 31 December 2022 218,395    143,802    63,502    141,628    19,946    587,273 
Additions 9,859    45,899      2,684    1,458    59,900 
Disposals          
At 30 April 2024 228,254    189,701    63,502    144,312    21,404    647,173 
Depreciation
At 31 December 2022 41,936    93,616    32,516    133,365    19,475    320,908 
Charge for period 6,884    14,265    20,657    3,841    870    46,517 
On disposals          
At 30 April 2024 48,820    107,881    53,173    137,206    20,345    367,425 
Net book values
Closing balance as at 30 April 2024 179,434    81,820    10,329    7,106    1,059    279,748 
Opening balance as at 31 December 2022 176,459    50,186    30,986    8,263    471    266,365 

The net book value of Plant and Machinery, Motor Vehicles includes £ 40,589 (2022 £21,455) in respect of assets leased under finance leases or hire purchase contracts.

5.

Stocks

2024
£
  2022
£
Stocks 191,224    195,679 
191,224    195,679 

6.

Debtors: amounts falling due within one year

2024
£
  2022
£
Trade Debtors 23,176    18,225 
Other Debtors 8,136    31,092 
31,312    49,317 

7.

Creditors: amount falling due within one year

2024
£
  2022
£
Trade Creditors 36,764    28,395 
Bank Loans & Overdrafts   40,000 
Taxation and Social Security 5,023    8,661 
Obligations under HP/Financial Leases 25,534    5,246 
Other Creditors 12,301    6,799 
79,622    89,101 

8.

Creditors: amount falling due after more than one year

2024
£
  2022
£
Bank Loans & Overdrafts   10,000 
Obligations under HP/Financial Leases 20,541    9,243 
20,541    19,243 

9.

Provisions for liabilities

2024
£
  2022
£
Deferred Tax 18,689    16,602 
18,689    16,602 

4