Caseware UK (AP4) 2024.0.164 2024.0.164 2023-07-01falseNo description of principal activity20truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12678677 2024-06-30 12678677 c:Director1 2023-07-01 2024-06-30 12678677 2023-07-01 2024-06-30 12678677 2022-07-01 2023-06-30 12678677 2023-06-30 12678677 d:PlantMachinery 2023-07-01 2024-06-30 12678677 d:PlantMachinery 2024-06-30 12678677 d:PlantMachinery 2023-06-30 12678677 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 12678677 d:FurnitureFittings 2023-07-01 2024-06-30 12678677 d:FurnitureFittings 2024-06-30 12678677 d:FurnitureFittings 2023-06-30 12678677 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 12678677 d:ComputerEquipment 2023-07-01 2024-06-30 12678677 d:ComputerEquipment 2024-06-30 12678677 d:ComputerEquipment 2023-06-30 12678677 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 12678677 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 12678677 d:CurrentFinancialInstruments 2024-06-30 12678677 d:CurrentFinancialInstruments 2023-06-30 12678677 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12678677 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12678677 d:ShareCapital 2024-06-30 12678677 d:ShareCapital 2023-06-30 12678677 d:RetainedEarningsAccumulatedLosses 2024-06-30 12678677 d:RetainedEarningsAccumulatedLosses 2023-06-30 12678677 c:FRS102 2023-07-01 2024-06-30 12678677 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12678677 c:FullAccounts 2023-07-01 2024-06-30 12678677 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12678677 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 12678677











HONEY HILL FARM LTD
Unaudited
Financial statements
Information for filing with the registrar
For the Year Ended 30 June 2024

















Coveney Nicholls Limited
Chartered Accountants
The Old Wheel House
31/37 Church Street
Reigate
Surrey
UK
RH2 0AD

 
HONEY HILL FARM LTD
Registered number:12678677

Statement of Financial Position
As at 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
70,492
-

  
70,492
-

Current assets
  

Debtors: amounts falling due within one year
 5 
-
2

Cash at bank and in hand
  
7
-

  
7
2

Creditors: amounts falling due within one year
  
(87,214)
-

Net current (liabilities)/assets
  
 
 
(87,207)
 
 
2

Total assets less current liabilities
  
(16,715)
2

  

Net (liabilities)/assets
  
(16,715)
2


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(16,717)
-

  
(16,715)
2


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 17 June 2025.




Page 1

 
HONEY HILL FARM LTD
Registered number:12678677
    
Statement of Financial Position (continued)
As at 30 June 2024

Alice Brock
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
HONEY HILL FARM LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 June 2024

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of
the registered office is Hazeldene Farmhouse, Hazelden Place, East Grinstead, England, RH19 4RH.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Sale of goods

Revenue 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 revenue 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

Revenue 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 revenue 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

 
HONEY HILL FARM LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 June 2024

2.Accounting policies (continued)

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
10%

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.

 
2.5

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.

 
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.

Page 4

 
HONEY HILL FARM LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 June 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 0).


4.


Tangible fixed assets





Plant and machinery
Biological Assets Bearer
Biological assets - Consumable
Total

£
£
£
£



Cost or valuation


Additions
63,880
5,066
5,800
74,746


Revaluations
-
2,134
-
2,134



At 30 June 2024

63,880
7,200
5,800
76,880



Depreciation


Charge for the year on owned assets
6,388
-
-
6,388



At 30 June 2024

6,388
-
-
6,388



Net book value



At 30 June 2024
57,492
7,200
5,800
70,492



At 30 June 2023
-
-
-
-


5.


Debtors

2024
2023
£
£


Called up share capital not paid
-
2

-
2


Page 5

 
HONEY HILL FARM LTD
 
 
Notes to the Financial Statements

For the Year Ended 30 June 2024

6.

Director's advances, credits and guarantees


2024

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

Alice Brock
-
-
(43,607)
(43,607)

Hamish Galloway
-
-
(43,607)
(43,606)

2023

Balance brought forward 
Advances/(credits) to the directors
Amounts repaid
Balance outstanding

£
£
£
£

Alice Brock
-
-
-
-

Hamish Galloway
-
-
-
-


7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
87,214
-

87,214
-


 
Page 6