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REGISTERED NUMBER: 01485888 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

JOHN ROOK (MANOR FARM) LIMITED

JOHN ROOK (MANOR FARM) LIMITED (REGISTERED NUMBER: 01485888)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JOHN ROOK (MANOR FARM) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTORS: Mrs A J Rook
Mr T P Rook





REGISTERED OFFICE: Manor Farm
Clanfield
Waterlooville
Hampshire
PO8 0RN





REGISTERED NUMBER: 01485888 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

JOHN ROOK (MANOR FARM) LIMITED (REGISTERED NUMBER: 01485888)

BALANCE SHEET
30TH SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 530,152 481,337

CURRENT ASSETS
Stocks 432,724 359,951
Debtors 5 106,264 100,092
Cash at bank 306,488 462,639
845,476 922,682
CREDITORS
Amounts falling due within one year 6 161,912 155,427
NET CURRENT ASSETS 683,564 767,255
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,213,716

1,248,592

CREDITORS
Amounts falling due after more than one
year

7

(109,617

)

(128,195

)

PROVISIONS FOR LIABILITIES (67,187 ) (78,020 )
NET ASSETS 1,036,912 1,042,377

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,036,812 1,042,277
1,036,912 1,042,377

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

JOHN ROOK (MANOR FARM) LIMITED (REGISTERED NUMBER: 01485888)

BALANCE SHEET - continued
30TH SEPTEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th February 2025 and were signed on its behalf by:




Mrs A J Rook - Director



Mr T P Rook - Director


JOHN ROOK (MANOR FARM) LIMITED (REGISTERED NUMBER: 01485888)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


1. STATUTORY INFORMATION

John Rook (Manor 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.

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


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.

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.

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.
Improvements to property - 10% on cost
Plant and machinery - 15% on reducing balance
Tractors and combines - 22.5% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 ROOK (MANOR FARM) LIMITED (REGISTERED NUMBER: 01485888)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 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.

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.

Farming subsidies
Farming subsidies are credited in full to turnover in the period in which the company is eligible to receive the payments.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Improvements Tractors
to Plant and and
property machinery combines Totals
£    £    £    £   
COST
At 1st October 2023 364,134 370,432 304,674 1,039,240
Additions 15,568 72,636 37,000 125,204
Disposals - (3,500 ) - (3,500 )
At 30th September 2024 379,702 439,568 341,674 1,160,944
DEPRECIATION
At 1st October 2023 194,876 212,049 150,978 557,903
Charge for year 8,290 35,034 31,379 74,703
Eliminated on disposal - (1,814 ) - (1,814 )
At 30th September 2024 203,166 245,269 182,357 630,792
NET BOOK VALUE
At 30th September 2024 176,536 194,299 159,317 530,152
At 30th September 2023 169,258 158,383 153,696 481,337



JOHN ROOK (MANOR FARM) LIMITED (REGISTERED NUMBER: 01485888)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 27,988 53,636
Other debtors 78,276 46,456
106,264 100,092

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 18,578 18,578
Trade creditors 51,364 42,025
Taxation and social security - 23,454
Other creditors 91,970 71,370
161,912 155,427

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 18,578 37,156
Other creditors 91,039 91,039
109,617 128,195

8. RELATED PARTY DISCLOSURES

No additional disclosures are required. All related party transactions were undertaken under market rate conditions.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs A J Rook.