Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12576689 Mr Andrew Wilkinson Mr Stephen Caunce Mr Daniel Dudley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12576689 2023-12-31 12576689 2024-12-31 12576689 2024-01-01 2024-12-31 12576689 frs-core:CurrentFinancialInstruments 2024-12-31 12576689 frs-core:ComputerEquipment 2024-12-31 12576689 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12576689 frs-core:ComputerEquipment 2023-12-31 12576689 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 12576689 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 12576689 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 12576689 frs-core:MotorVehicles 2024-12-31 12576689 frs-core:MotorVehicles 2024-01-01 2024-12-31 12576689 frs-core:MotorVehicles 2023-12-31 12576689 frs-core:PlantMachinery 2024-12-31 12576689 frs-core:PlantMachinery 2024-01-01 2024-12-31 12576689 frs-core:PlantMachinery 2023-12-31 12576689 frs-core:ShareCapital 2024-12-31 12576689 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12576689 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12576689 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12576689 frs-bus:SmallEntities 2024-01-01 2024-12-31 12576689 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12576689 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12576689 frs-bus:Director1 2024-01-01 2024-12-31 12576689 frs-bus:Director2 2024-01-01 2024-12-31 12576689 frs-bus:Director3 2024-01-01 2024-12-31 12576689 frs-countries:EnglandWales 2024-01-01 2024-12-31 12576689 2022-12-31 12576689 2023-12-31 12576689 2023-01-01 2023-12-31 12576689 frs-core:CurrentFinancialInstruments 2023-12-31 12576689 frs-core:ShareCapital 2023-12-31 12576689 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12576689
Croston Hall Farm Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Fairmans Accountants
61 Stanifield Lane
Farington
Leyland
PR25 4UD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12576689
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 504,984 580,643
504,984 580,643
CURRENT ASSETS
Stocks 5 347,578 255,465
Debtors 6 18,323 18,468
Cash at bank and in hand 16,994 33,506
382,895 307,439
Creditors: Amounts Falling Due Within One Year 7 (1,462,518 ) (1,357,464 )
NET CURRENT ASSETS (LIABILITIES) (1,079,623 ) (1,050,025 )
TOTAL ASSETS LESS CURRENT LIABILITIES (574,639 ) (469,382 )
NET LIABILITIES (574,639 ) (469,382 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (574,649 ) (469,392 )
SHAREHOLDERS' FUNDS (574,639) (469,382)
Page 1
Page 2
For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Wilkinson
Director
26/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Croston Hall Farm Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12576689 . The registered office is Croston Hall Farm, The Hillocks, Croston, PR26 9RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% S/L
Plant & Machinery 20% S/L and 33% S/L for rams and ewes
Motor Vehicles 20% S/L
Computer Equipment 33% S/L
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 290,735 609,595 27,500 763 928,593
Additions 63,347 3,985 - - 67,332
Disposals - (6,490 ) - - (6,490 )
As at 31 December 2024 354,082 607,090 27,500 763 989,435
Depreciation
As at 1 January 2024 124,421 206,327 16,583 619 347,950
Provided during the period 57,109 80,295 5,500 87 142,991
Disposals - (6,490 ) - - (6,490 )
As at 31 December 2024 181,530 280,132 22,083 706 484,451
Net Book Value
As at 31 December 2024 172,552 326,958 5,417 57 504,984
As at 1 January 2024 166,314 403,268 10,917 144 580,643
5. Stocks
2024 2023
£ £
Stock 347,578 255,465
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 4,632
Prepayments and accrued income 1,384 5,224
VAT 16,939 8,612
18,323 18,468
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 83,397 58,090
Other taxes and social security 630 1,014
Other creditors 248 240
Accruals and deferred income 35,648 20,525
Directors' loan accounts 1,342,595 1,277,595
1,462,518 1,357,464
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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