Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false11falsetruetrue 12913594 2023-10-01 2024-09-30 12913594 2022-10-01 2023-09-30 12913594 2024-09-30 12913594 2023-09-30 12913594 c:Director1 2023-10-01 2024-09-30 12913594 d:CurrentFinancialInstruments 2024-09-30 12913594 d:CurrentFinancialInstruments 2023-09-30 12913594 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12913594 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12913594 d:ShareCapital 2024-09-30 12913594 d:ShareCapital 2023-09-30 12913594 d:RetainedEarningsAccumulatedLosses 2024-09-30 12913594 d:RetainedEarningsAccumulatedLosses 2023-09-30 12913594 c:OrdinaryShareClass1 2023-10-01 2024-09-30 12913594 c:OrdinaryShareClass1 2024-09-30 12913594 c:OrdinaryShareClass1 2023-09-30 12913594 c:FRS102 2023-10-01 2024-09-30 12913594 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12913594 c:FullAccounts 2023-10-01 2024-09-30 12913594 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12913594 d:Subsidiary1 2023-10-01 2024-09-30 12913594 d:Subsidiary1 1 2023-10-01 2024-09-30 12913594 6 2023-10-01 2024-09-30 12913594 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12913594









J D HUNTER FARMING LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
J D HUNTER FARMING LIMITED
REGISTERED NUMBER: 12913594

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
As restated 2023
Note
£
£

Fixed assets
  

Investments (restated)
 4 
21,325
21,325

Current assets
  

Debtors: amounts falling due within one year (restated)
 5 
100
100

Current liabilities
  

Creditors: amounts falling due within one year (restated)
 6 
(23,755)
(21,325)

Net current liabilities
  
 
 
(23,655)
 
 
(21,225)

  

Net (liabilities)/assets
  
(2,330)
100


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(2,430)
-

  
(2,330)
100


The director considers 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 director acknowledges his 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 by: 




................................................
Mr J D Hunter
Director

Date: 27 June 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
J D HUNTER FARMING LIMITED
 

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

1.


General information

J D Hunter Farming Limited is a private company, limited by shares, incorporated in England and Wales within the United Kingdom. The address of the registered office is Lake House, Market Hill, Royston, Hertfordshire, SG8 9JN. This company is part of a group.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company is only able to trade with the continuing support of the director. The director has indicated that this support will not be withdrawn. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from the withdrawal of this support.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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 2

 
J D HUNTER FARMING LIMITED
 

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

2.Accounting policies (continued)

 
2.6

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 Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

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


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

 
J D HUNTER FARMING LIMITED
 

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

4.


Fixed asset investments





Investments in subsidiary companies (restated)

£



Cost


At 1 October 2023
21,325



At 30 September 2024
21,325





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

J S Hunter & Sons Ltd
Pursley Farm, Shenley, Radlett, Herts, WD7 9PN
Ordinary
100%

The aggregate of the share capital and reserves as at 30 September 2024 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)

J S Hunter & Sons Ltd
520,724
(249,933)

Page 4

 
J D HUNTER FARMING LIMITED
 

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

5.


Debtors

2024
2023
£
£


Other debtors (restated)
100
100



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings (restated)
22,675
21,325

Accruals
1,080
-

23,755
21,325



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Prior year adjustment

A prior year adjustment has been recognised in respect to the investment in the subsidiary. The Company has owned 100% of the share capital in J S Hunter & Sons, since its acqusition on 25 November 2020. The nominal value of share capital is £15,000 with stamp duty of £6,325, however, this has not been reflected in the accounts. A correction has been applied retrospectively. 
A second prior year adjustment has been made in respect to the directors loan account transactions showing unpaid share capital. This adjustment has increased the directors loan debtor by £99 and decreased the fixed asset investments by £99.


9.


Transactions with directors

At 1 October 2023 the director owed the Company £100 (restated). At 30 September 2024 £100 was owed to the Company. This loan is interest free and repayable on demand.


10.


Related party transactions

The Company has taken advantage of the exemptions in FRS 102 section 1A whereby it has not disclosed transactions with wholly owned subsidiary undertakings.


Page 5