Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302025-05-2722023-12-01truefalseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC045534 2023-12-01 2024-11-30 SC045534 2022-12-01 2023-11-30 SC045534 2024-11-30 SC045534 2023-11-30 SC045534 c:CompanySecretary1 2023-12-01 2024-11-30 SC045534 c:Director1 2023-12-01 2024-11-30 SC045534 c:Director2 2023-12-01 2024-11-30 SC045534 c:RegisteredOffice 2023-12-01 2024-11-30 SC045534 d:PlantMachinery 2023-12-01 2024-11-30 SC045534 d:PlantMachinery 2024-11-30 SC045534 d:PlantMachinery 2023-11-30 SC045534 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC045534 d:MotorVehicles 2023-12-01 2024-11-30 SC045534 d:MotorVehicles 2024-11-30 SC045534 d:MotorVehicles 2023-11-30 SC045534 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC045534 d:OtherPropertyPlantEquipment 2023-12-01 2024-11-30 SC045534 d:OtherPropertyPlantEquipment 2024-11-30 SC045534 d:OtherPropertyPlantEquipment 2023-11-30 SC045534 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC045534 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC045534 d:CurrentFinancialInstruments 2024-11-30 SC045534 d:CurrentFinancialInstruments 2023-11-30 SC045534 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 SC045534 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC045534 d:ShareCapital 2024-11-30 SC045534 d:ShareCapital 2023-11-30 SC045534 d:RetainedEarningsAccumulatedLosses 2024-11-30 SC045534 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC045534 c:OrdinaryShareClass1 2023-12-01 2024-11-30 SC045534 c:OrdinaryShareClass1 2024-11-30 SC045534 c:OrdinaryShareClass1 2023-11-30 SC045534 c:OrdinaryShareClass2 2023-12-01 2024-11-30 SC045534 c:OrdinaryShareClass2 2024-11-30 SC045534 c:OrdinaryShareClass2 2023-11-30 SC045534 c:OrdinaryShareClass3 2023-12-01 2024-11-30 SC045534 c:OrdinaryShareClass3 2024-11-30 SC045534 c:OrdinaryShareClass3 2023-11-30 SC045534 c:FRS102 2023-12-01 2024-11-30 SC045534 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC045534 c:FullAccounts 2023-12-01 2024-11-30 SC045534 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC045534 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC045534










BONDE (CHARLETON) FARMS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

 
BONDE (CHARLETON) FARMS LIMITED
 

COMPANY INFORMATION


Directors
Baron K H J St C Bonde 
C M W St C Bonde 




Company secretary
Thorntons Law LLP



Registered number
SC045534



Registered office
Kinburn Castle
Doubledykes Road

St Andrews

Fife

KY16 9DR




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
BONDE (CHARLETON) FARMS LIMITED
REGISTERED NUMBER:SC045534

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
60,370
66,490

  
60,370
66,490

Current assets
  

Debtors: amounts falling due within one year
 5 
117,468
99,518

Cash at bank and in hand
  
58,958
71,297

  
176,426
170,815

Creditors: amounts falling due within one year
 6 
(41,687)
(46,449)

Net current assets
  
 
 
134,739
 
 
124,366

Total assets less current liabilities
  
195,109
190,856

Provisions for liabilities
  

Deferred tax
  
(4,572)
(5,284)

  
 
 
(4,572)
 
 
(5,284)

Net assets
  
190,537
185,572


Capital and reserves
  

Called up share capital 
 7 
10,000
10,000

Profit and loss account
  
180,537
175,572

  
190,537
185,572

Page 1

 
BONDE (CHARLETON) FARMS LIMITED
REGISTERED NUMBER:SC045534

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 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 on 27 May 2025.




Baron K H J St C Bonde
Director

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
BONDE (CHARLETON) FARMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


1.


General information

Bonde (Charleton) Farms Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC045534. The registered office is Kinburn Castle, Doubledykes Road, St Andrews, Fife, KY16 9DR. The trading address is Charleton, Colinsburgh, Fife, KY9 1HG.

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 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.

Page 3

 
BONDE (CHARLETON) FARMS LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.3

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.
Page 4

 
BONDE (CHARLETON) FARMS LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.4

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Plant and machinery
-
12.5% Reducing balance
Motor vehicles
-
25% Reducing balance
Property improvements
-
10% 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
BONDE (CHARLETON) FARMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Property improvem'ts
Total

£
£
£
£



Cost or valuation


At 1 December 2023
127,991
10,750
207,070
345,811


Additions
-
-
2,703
2,703



At 30 November 2024

127,991
10,750
209,773
348,514



Depreciation


At 1 December 2023
108,320
9,492
161,509
279,321


Charge for the year on owned assets
2,483
315
6,025
8,823



At 30 November 2024

110,803
9,807
167,534
288,144



Net book value



At 30 November 2024
17,188
943
42,239
60,370



At 30 November 2023
19,671
1,258
45,561
66,490


5.


Debtors

2024
2023
£
£


Trade debtors
5,432
-

Other debtors
111,444
98,872

Prepayments and accrued income
592
646

117,468
99,518



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
4,856
5,404

Other taxation and social security
3,645
7,957

Accruals and deferred income
33,186
33,088

41,687
46,449


Page 6

 
BONDE (CHARLETON) FARMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



9,980 (2023 - 9,980) Ordinary shares of £1.00 each
9,980
9,980
10 (2023 - 10) Ordinary A shares of £1.00 each
10
10
10 (2023 - 10) Ordinary B shares of £1.00 each
10
10

10,000

10,000



Page 7