1 September 2023 false No description of principal activity Taxfiler 2024.6 NI065850business:PrivateLimitedCompanyLtd2023-09-012024-08-31 NI0658502023-08-31 NI0658502023-09-012024-08-31 NI065850business:AuditExemptWithAccountantsReport2023-09-012024-08-31 NI065850business:FilletedAccounts2023-09-012024-08-31 NI0658502024-08-31 NI065850business:Director12023-09-012024-08-31 NI065850business:Director22023-09-012024-08-31 NI065850business:CompanySecretary12023-09-012024-08-31 NI065850business:RegisteredOffice2023-09-012024-08-31 NI0658502023-08-31 NI065850core:WithinOneYear2024-08-31 NI065850core:WithinOneYear2023-08-31 NI065850core:AfterOneYear2024-08-31 NI065850core:AfterOneYear2023-08-31 NI065850core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 NI065850core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 NI065850core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 NI065850core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 NI065850core:PreviouslyStatedAmount2024-08-31 NI065850core:PreviouslyStatedAmount2023-08-31 NI065850business:SmallEntities2023-09-012024-08-31 NI065850countries:NorthernIreland2023-09-012024-08-31 NI065850core:LandBuildings2023-09-012024-08-31 NI065850core:PlantMachinery2023-09-012024-08-31 NI065850core:MotorVehicles2023-09-012024-08-31 NI065850core:Goodwill2023-08-31 NI065850core:Goodwill2024-08-31 NI065850core:Goodwill2023-09-012024-08-31 NI065850core:LandBuildings2023-08-31 NI065850core:PlantMachinery2023-08-31 NI065850core:MotorVehicles2023-08-31 NI065850core:LandBuildings2024-08-31 NI065850core:PlantMachinery2024-08-31 NI065850core:MotorVehicles2024-08-31 NI0658502022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. NI065850 (Northern Ireland)
Churchview Farm Limited Unaudited accounts for the year ended 31 August 2024
Churchview Farm Limited Unaudited accounts Contents
Page
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Churchview Farm Limited Company Information for the year ended 31 August 2024
Directors
Mr Cyril Foster Mr Cecil Wilson
Secretary
Cyril Foster
Company Number
NI065850 (Northern Ireland)
Registered Office
1 Church Street Fintona Tyrone BT78 2BR
Accountants
A D Pottie & Co Ltd 1 Church Street Fintona Tyrone BT78 2BR
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Churchview Farm Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
21,585 
28,780 
Tangible assets
648,790 
485,231 
Investments
186,453 
186,453 
856,828 
700,464 
Current assets
Inventories
259,439 
209,875 
Debtors
171,797 
161,778 
Cash at bank and in hand
6,192 
8 
437,428 
371,661 
Creditors: amounts falling due within one year
(444,559)
(520,838)
Net current liabilities
(7,131)
(149,177)
Total assets less current liabilities
849,697 
551,287 
Creditors: amounts falling due after more than one year
(224,412)
(58,947)
Provisions for liabilities
Deferred tax
(5,000)
(5,000)
Net assets
620,285 
487,340 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
620,283 
487,338 
Shareholders' funds
620,285 
487,340 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by
Mr Cyril Foster Director Company Registration No. NI065850
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Churchview Farm Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Churchview Farm Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI065850. The registered office is 1 Church Street, Fintona, Tyrone, BT78 2BR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% straight line
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
143,900 
At 31 August 2024
143,900 
Amortisation
At 1 September 2023
115,120 
Charge for the year
7,195 
At 31 August 2024
122,315 
Net book value
At 31 August 2024
21,585 
At 31 August 2023
28,780 
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Churchview Farm Limited Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
267,065 
1,044,172 
13,500 
1,324,737 
Additions
62,500 
186,030 
- 
248,530 
Disposals
- 
(4,000)
- 
(4,000)
At 31 August 2024
329,565 
1,226,202 
13,500 
1,569,267 
Depreciation
At 1 September 2023
57,216 
769,992 
12,298 
839,506 
Charge for the year
13,183 
68,598 
300 
82,081 
On disposals
- 
(1,110)
- 
(1,110)
At 31 August 2024
70,399 
837,480 
12,598 
920,477 
Net book value
At 31 August 2024
259,166 
388,722 
902 
648,790 
At 31 August 2023
209,849 
274,180 
1,202 
485,231 
6
Investments
Other investments 
£ 
Valuation at 1 September 2023
186,453 
Valuation at 31 August 2024
186,453 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
35,294 
39,368 
Trade debtors
113,086 
96,010 
Accrued income and prepayments
19,800 
26,400 
Other debtors
3,617 
- 
171,797 
161,778 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
77,106 
17,976 
Trade creditors
337,587 
381,401 
Taxes and social security
3,159 
141 
Other creditors
188 
- 
Loans from directors
24,299 
89,079 
Accruals
2,220 
32,241 
444,559 
520,838 
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Churchview Farm Limited Notes to the Accounts for the year ended 31 August 2024
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
111,452 
58,947 
Obligations under finance leases and hire purchase contracts
112,960 
- 
224,412 
58,947 
10
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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