Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302025-05-11602023-10-01falseNo description of principal activity1false1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09454582 2023-10-01 2024-09-30 09454582 2022-10-01 2023-09-30 09454582 2024-09-30 09454582 2023-09-30 09454582 c:Director2 2023-10-01 2024-09-30 09454582 d:PlantMachinery 2023-10-01 2024-09-30 09454582 d:PlantMachinery 2024-09-30 09454582 d:PlantMachinery 2023-09-30 09454582 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09454582 d:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 09454582 d:OtherPropertyPlantEquipment 2024-09-30 09454582 d:OtherPropertyPlantEquipment 2023-09-30 09454582 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09454582 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09454582 d:PatentsTrademarksLicencesConcessionsSimilar 2023-10-01 2024-09-30 09454582 d:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 09454582 d:PatentsTrademarksLicencesConcessionsSimilar 2023-09-30 09454582 d:CurrentFinancialInstruments 2024-09-30 09454582 d:CurrentFinancialInstruments 2023-09-30 09454582 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09454582 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 09454582 d:ShareCapital 2024-09-30 09454582 d:ShareCapital 2023-09-30 09454582 d:RetainedEarningsAccumulatedLosses 2024-09-30 09454582 d:RetainedEarningsAccumulatedLosses 2023-09-30 09454582 c:FRS102 2023-10-01 2024-09-30 09454582 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09454582 c:FullAccounts 2023-10-01 2024-09-30 09454582 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09454582 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 09454582 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 09454582 6 2023-10-01 2024-09-30 09454582 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 
09454582












WINTERTON FARMING LIMITED


 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
WINTERTON FARMING LIMITED
REGISTERED NUMBER:09454582

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
134,421
149,991

Investments
 6 
60
60

  
134,481
150,051

Current assets
  

Stocks
  
209,119
263,996

Debtors: amounts falling due within one year
 7 
500,028
219,553

Cash at bank and in hand
 8 
20,618
77,296

  
729,765
560,845

Creditors: amounts falling due within one year
 9 
(305,300)
(180,644)

Net current assets
  
 
 
424,465
 
 
380,201

Total assets less current liabilities
  
558,946
530,252

Provisions for liabilities
  

Deferred tax
 10 
(20,696)
(18,388)

  
 
 
(20,696)
 
 
(18,388)

Net assets
  
538,250
511,864


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
538,249
511,863

  
538,250
511,864


Page 1

 
WINTERTON FARMING LIMITED
REGISTERED NUMBER:09454582
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
J Z Dewinter
Director

Date: 11 May 2025

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
WINTERTON FARMING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Winterton Farming Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is Burnley Hall, East Somerton, Great Yarmouth, Norfolk, NR29 4DZ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in £ sterling, which is the functional currency of the company, and rounded to the nearest whole £.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
WINTERTON FARMING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
WINTERTON FARMING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
Reducing balance
Property improvements
-
5%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
WINTERTON FARMING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

2024
2023
£
£

Wages and salaries
230,222
190,919

Social security costs
3,425
2,377

Cost of defined contribution scheme
6,090
5,655

239,737
198,951


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 6

 
WINTERTON FARMING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Intangible assets




Entitlements

£





At 1 October 2023
111,008


Disposals
(111,008)



At 30 September 2024

-





At 1 October 2023
111,008


On disposals
(111,008)



At 30 September 2024

-



Net book value



At 30 September 2024
-



At 30 September 2023
-



Page 7

 
WINTERTON FARMING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Tangible fixed assets





Plant and machinery
Property Improvements
Total

£
£
£



Cost or valuation


At 1 October 2023
132,896
87,600
220,496



At 30 September 2024

132,896
87,600
220,496



Depreciation


At 1 October 2023
58,294
12,211
70,505


Charge for the year on owned assets
11,190
4,380
15,570



At 30 September 2024

69,484
16,591
86,075



Net book value



At 30 September 2024
63,412
71,009
134,421



At 30 September 2023
74,602
75,389
149,991


6.


Fixed asset investments





Trade investments
Total

£
£



Cost or valuation


At 1 October 2023
60
60



At 30 September 2024
60
60




Page 8

 
WINTERTON FARMING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Debtors

2024
2023
£
£


Trade debtors
234,538
151,446

Amounts owed by group undertakings
174,681
50,001

Other debtors
13,109
9,302

Prepayments and accrued income
77,700
8,804

500,028
219,553



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
20,618
77,296

Less: bank overdrafts
(19,445)
-

1,173
77,296



9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
19,445
-

Trade creditors
173,611
151,663

Corporation tax
14,230
251

Other creditors
61,445
1,038

Accruals and deferred income
36,569
27,692

305,300
180,644


Page 9

 
WINTERTON FARMING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10.


Deferred taxation




2024


£






At beginning of year
18,388


Charged to profit or loss
2,308



At end of year
20,696

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
20,696
18,388

20,696
18,388


11.


Controlling party

The Company's immediate and ultimate parent company is Winterton Capital Limited, which is a company registered in England & Wales. T Agnew is the ultimate controlling party by virtue of his majority shareholding in Winterton Capital Limited. The registered office address is Acre House, 11-15 William Road, London, NW1 3ER.  

 
Page 10