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REGISTERED NUMBER: 06383183 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31 January 2025

for

Wood Farm Freerange Eggs Limited

Wood Farm Freerange Eggs Limited (Registered number: 06383183)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Wood Farm Freerange Eggs Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: C E Mear
A Potter





REGISTERED OFFICE: Wood Farm
Vicarage Road
Waresley Nr Sandy
Bedfordshire
SG19 3DA





REGISTERED NUMBER: 06383183 (England and Wales)





ACCOUNTANTS: Hardcastle Burton LLP
Lake House
Market Hill
Royston
Hertfordshire
SG8 9JN

Wood Farm Freerange Eggs Limited (Registered number: 06383183)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 67,278 75,444

CURRENT ASSETS
Stocks 54,557 48,744
Debtors 5 285,461 240,459
Cash at bank and in hand 31,435 87,959
371,453 377,162
CREDITORS
Amounts falling due within one year 6 253,427 212,214
NET CURRENT ASSETS 118,026 164,948
TOTAL ASSETS LESS CURRENT
LIABILITIES

185,304

240,392

PROVISIONS FOR LIABILITIES 12,783 14,145
NET ASSETS 172,521 226,247

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 172,519 226,245
SHAREHOLDERS' FUNDS 172,521 226,247

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

Wood Farm Freerange Eggs Limited (Registered number: 06383183)

Balance Sheet - continued
31 January 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 May 2025 and were signed on its behalf by:





C E Mear - Director


Wood Farm Freerange Eggs Limited (Registered number: 06383183)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Wood Farm Freerange Eggs 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on 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.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.


Wood Farm Freerange Eggs Limited (Registered number: 06383183)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 February 2024 9,918 218,033 43,815 46,213 317,979
Additions 2,450 - 1,024 - 3,474
At 31 January 2025 12,368 218,033 44,839 46,213 321,453
DEPRECIATION
At 1 February 2024 620 167,048 39,895 34,972 242,535
Charge for year 506 7,647 677 2,810 11,640
At 31 January 2025 1,126 174,695 40,572 37,782 254,175
NET BOOK VALUE
At 31 January 2025 11,242 43,338 4,267 8,431 67,278
At 31 January 2024 9,298 50,985 3,920 11,241 75,444

Wood Farm Freerange Eggs Limited (Registered number: 06383183)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 272,842 226,702
VAT 12,461 13,542
Prepayments and accrued income 158 215
285,461 240,459

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade creditors 176,157 168,417
Tax 7,864 29,719
Social security and other taxes 2,145 925
Other creditors 55,000 -
Accruals and deferred income 12,261 13,153
253,427 212,214

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.25 31.1.24
value: £    £   
2 Ordinary £1 2 2