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REGISTERED NUMBER: 05530352 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

East Shaws Farm Limited

East Shaws Farm Limited (Registered number: 05530352)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


East Shaws Farm Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: N Fox
Mrs A F Fox





SECRETARY: N Fox





REGISTERED OFFICE: East Shaws Farm
Westwick
Barnard Castle
Co. Durham
DL12 8UT





REGISTERED NUMBER: 05530352 (England and Wales)





ACCOUNTANTS: KJA Bairstow & Atkinson
Network House
Stubs Beck Lane
Cleckheaton
West Yorkshire
BD19 4TT

East Shaws Farm Limited (Registered number: 05530352)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 350 700
Tangible assets 5 187,996 193,079
Investments 6 1 1
188,347 193,780

CURRENT ASSETS
Stocks 62,685 61,181
Debtors 7 294,102 10,465
Cash at bank 15,205 142,869
371,992 214,515
CREDITORS
Amounts falling due within one year 8 496,070 353,745
NET CURRENT LIABILITIES (124,078 ) (139,230 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,269

54,550

PROVISIONS FOR LIABILITIES 21,099 18,877
NET ASSETS 43,170 35,673

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 42,170 34,673
SHAREHOLDERS' FUNDS 43,170 35,673

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 17 February 2025 and were signed on its behalf by:





N Fox - Director


East Shaws Farm Limited (Registered number: 05530352)

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

1. STATUTORY INFORMATION

East Shaws 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

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 - 4% straight line
Plant and machinery - 25% reducing balance
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% 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 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

East Shaws Farm Limited (Registered number: 05530352)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 November 2023
and 31 October 2024 3,500
AMORTISATION
At 1 November 2023 2,800
Charge for year 350
At 31 October 2024 3,150
NET BOOK VALUE
At 31 October 2024 350
At 31 October 2023 700

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 November 2023 141,832 138,383 36,283
Additions - 42,296 -
Disposals - (35,350 ) -
At 31 October 2024 141,832 145,329 36,283
DEPRECIATION
At 1 November 2023 32,577 90,826 33,757
Charge for year 5,673 19,030 632
Eliminated on disposal - (21,616 ) -
At 31 October 2024 38,250 88,240 34,389
NET BOOK VALUE
At 31 October 2024 103,582 57,089 1,894
At 31 October 2023 109,255 47,557 2,526

East Shaws Farm Limited (Registered number: 05530352)

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

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 November 2023 56,800 4,824 378,122
Additions - 167 42,463
Disposals - - (35,350 )
At 31 October 2024 56,800 4,991 385,235
DEPRECIATION
At 1 November 2023 25,666 2,217 185,043
Charge for year 7,784 693 33,812
Eliminated on disposal - - (21,616 )
At 31 October 2024 33,450 2,910 197,239
NET BOOK VALUE
At 31 October 2024 23,350 2,081 187,996
At 31 October 2023 31,134 2,607 193,079

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 November 2023
and 31 October 2024 1
NET BOOK VALUE
At 31 October 2024 1
At 31 October 2023 1

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,184 -
VAT 11,790 -
Accrued Income 277,552 -
Prepayments 2,576 10,465
294,102 10,465

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 168,768 235,361
Amounts owed to group undertakings 276,102 59,209
Tax 44,460 43,354
Social security and other taxes 8 166
Pension control account 103 103
VAT - 352
Wages - 984
Accrued expenses 6,629 14,216
496,070 353,745

East Shaws Farm Limited (Registered number: 05530352)

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

9. RELATED PARTY DISCLOSURES

Fox Formulated Feeds Limited
Parent Company

Dividend paid in the year £115,000 (2023 £150,000)

31.10.24 31.10.23
£ £
Amount due (to)/from related party at balance sheet date 276,102 59,209

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N Fox.