Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312025-05-13trueNo description of principal activityfalse2023-04-01truefalse33The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09319265 2023-04-01 2024-03-31 09319265 2022-04-01 2023-03-31 09319265 2024-03-31 09319265 2023-03-31 09319265 c:Director2 2023-04-01 2024-03-31 09319265 d:CurrentFinancialInstruments 2024-03-31 09319265 d:CurrentFinancialInstruments 2023-03-31 09319265 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09319265 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09319265 d:ShareCapital 2024-03-31 09319265 d:ShareCapital 2023-03-31 09319265 d:RetainedEarningsAccumulatedLosses 2024-03-31 09319265 d:RetainedEarningsAccumulatedLosses 2023-03-31 09319265 c:FRS102 2023-04-01 2024-03-31 09319265 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09319265 c:FullAccounts 2023-04-01 2024-03-31 09319265 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09319265 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 09319265










BROOKSTONE CHURCH FARM LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
BROOKSTONE CHURCH FARM LIMITED
REGISTERED NUMBER: 09319265

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
237,920
237,920

Cash at bank and in hand
  
-
16

  
237,920
237,936

Creditors: amounts falling due within one year
 5 
(872,383)
(870,932)

Net current liabilities
  
 
 
(634,463)
 
 
(632,996)

Total assets less current liabilities
  
(634,463)
(632,996)

  

Net liabilities
  
(634,463)
(632,996)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(634,563)
(633,096)

  
(634,463)
(632,996)


Page 1

 
BROOKSTONE CHURCH FARM LIMITED
REGISTERED NUMBER: 09319265
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The directors consider 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 directors acknowledge their 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 statement of income and retained earnings 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: 






R J R Lee-Uff
Director

Date: 13 May 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
BROOKSTONE CHURCH FARM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Brookstone Church Farm Limited (09319265) is a private company limited by shares and is incorporated in England. It's registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

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 prepared in GBP to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company has net liabilities of £634,463 (2023 - £632,996). As the company is supported by an intercompany balance with Brookstone Limited, the directors consider it is appropriate to prepare the financial statements on the going concern basis.  Brookstone Limited is supported by the directors' loan that is repayable upon completion of the property projects within this company.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Work in progress

Work in progress includes labour and all directly attributable costs.
At each reporting date, work in progress is reviewed for impairment.

 
2.5

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.

 
2.6

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.

Page 3

 
BROOKSTONE CHURCH FARM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Work in progress

2024
2023
£
£

Work in progress (goods to be sold)
237,920
237,920

237,920
237,920



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,840
1,734

Other creditors
867,543
867,198

Accruals and deferred income
1,000
2,000

872,383
870,932




 
Page 4