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REGISTERED NUMBER: 04448742 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 October 2024

for

A Dearden (Farming) Limited

A Dearden (Farming) Limited (Registered number: 04448742)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


A Dearden (Farming) Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Alan Dearden
Adam C Dearden





SECRETARY: L A Dearden





REGISTERED OFFICE: Office 1 Engine House
Marshall's Yard
Gainsborough
Lincolnshire
DN21 2NA





REGISTERED NUMBER: 04448742 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Office 1
Engine House
Marshalls Yard
Gainsborough
Lincolnshire
DN21 2NA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
A Dearden (Farming) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A Dearden (Farming) Limited for the year ended 31 October 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of A Dearden (Farming) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A Dearden (Farming) Limited and state those matters that we have agreed to state to the Board of Directors of A Dearden (Farming) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A Dearden (Farming) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A Dearden (Farming) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of A Dearden (Farming) Limited. You consider that A Dearden (Farming) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A Dearden (Farming) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
Office 1
Engine House
Marshalls Yard
Gainsborough
Lincolnshire
DN21 2NA


Date: .............................................

A Dearden (Farming) Limited (Registered number: 04448742)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 670 670
Tangible assets 5 146,841 159,219
147,511 159,889

CURRENT ASSETS
Stocks 103,950 80,500
Debtors 6 54,372 69,688
Cash at bank 12,856 25,441
171,178 175,629
CREDITORS
Amounts falling due within one year 7 182,242 188,584
NET CURRENT LIABILITIES (11,064 ) (12,955 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

136,447

146,934

PROVISIONS FOR LIABILITIES 10,736 12,517
NET ASSETS 125,711 134,417

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 125,710 134,416
SHAREHOLDERS' FUNDS 125,711 134,417

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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 21 February 2025 and were signed on its behalf by:





Adam C Dearden - Director


A Dearden (Farming) Limited (Registered number: 04448742)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

A Dearden (Farming) 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 represents the value of sale of livestock, excluding value added tax.

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

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 - not provided
Improvements to property- 4% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings- 25% on reducing balance
Motor vehicles- 25% on reducing balance

Stocks
Stock and valuation consists of livestock and deadstock.

Livestock and deadstock are valued at the cost of production which represents the lower of cost and net realisable value.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.


A Dearden (Farming) Limited (Registered number: 04448742)

Notes to the Financial Statements - continued
for the Year Ended 31 October 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 November 2023
and 31 October 2024 670
NET BOOK VALUE
At 31 October 2024 670
At 31 October 2023 670

5. TANGIBLE FIXED ASSETS
Improvements
Land and to Plant and
Buildings property machinery
£    £    £   
COST
At 1 November 2023 55,463 28,382 257,244
Additions - - 11,155
At 31 October 2024 55,463 28,382 268,399
DEPRECIATION
At 1 November 2023 - 12,624 181,582
Charge for year - 1,135 19,314
At 31 October 2024 - 13,759 200,896
NET BOOK VALUE
At 31 October 2024 55,463 14,623 67,503
At 31 October 2023 55,463 15,758 75,662

A Dearden (Farming) Limited (Registered number: 04448742)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2023 8,538 31,713 1,015 382,355
Additions - - - 11,155
At 31 October 2024 8,538 31,713 1,015 393,510
DEPRECIATION
At 1 November 2023 4,224 23,691 1,015 223,136
Charge for year 1,078 2,006 - 23,533
At 31 October 2024 5,302 25,697 1,015 246,669
NET BOOK VALUE
At 31 October 2024 3,236 6,016 - 146,841
At 31 October 2023 4,314 8,022 - 159,219

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 23,702
Other debtors 54,372 45,986
54,372 69,688

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 182,242 188,584

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
1 Share capital 1 £1 1 1

9. ULTIMATE CONTROLLING PARTY

A Dearden has ultimate control over the company by virtue of his 100% ownership of the share capital of the company.