Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12023-10-01falseRaising of other cattle and buffaloes1truetruefalse 01722342 2023-10-01 2024-09-30 01722342 2022-10-01 2023-09-30 01722342 2024-09-30 01722342 2023-09-30 01722342 2022-10-01 01722342 c:Director3 2023-10-01 2024-09-30 01722342 d:Buildings 2023-10-01 2024-09-30 01722342 d:Buildings 2024-09-30 01722342 d:Buildings 2023-09-30 01722342 d:Buildings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01722342 d:PlantMachinery 2023-10-01 2024-09-30 01722342 d:PlantMachinery 2024-09-30 01722342 d:PlantMachinery 2023-09-30 01722342 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01722342 d:MotorVehicles 2023-10-01 2024-09-30 01722342 d:MotorVehicles 2024-09-30 01722342 d:MotorVehicles 2023-09-30 01722342 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01722342 d:FurnitureFittings 2023-10-01 2024-09-30 01722342 d:FurnitureFittings 2024-09-30 01722342 d:FurnitureFittings 2023-09-30 01722342 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01722342 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01722342 d:Goodwill 2023-10-01 2024-09-30 01722342 d:Goodwill 2024-09-30 01722342 d:Goodwill 2023-09-30 01722342 d:FreeholdInvestmentProperty 2024-09-30 01722342 d:FreeholdInvestmentProperty 2023-09-30 01722342 d:CurrentFinancialInstruments 2024-09-30 01722342 d:CurrentFinancialInstruments 2023-09-30 01722342 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 01722342 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 01722342 d:ShareCapital 2024-09-30 01722342 d:ShareCapital 2023-09-30 01722342 d:RetainedEarningsAccumulatedLosses 2024-09-30 01722342 d:RetainedEarningsAccumulatedLosses 2023-09-30 01722342 c:OrdinaryShareClass1 2023-10-01 2024-09-30 01722342 c:OrdinaryShareClass1 2024-09-30 01722342 c:OrdinaryShareClass1 2023-09-30 01722342 c:FRS102 2023-10-01 2024-09-30 01722342 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 01722342 c:FullAccounts 2023-10-01 2024-09-30 01722342 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 01722342 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 01722342 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 01722342 d:TaxLossesCarry-forwardsDeferredTax 2024-09-30 01722342 d:TaxLossesCarry-forwardsDeferredTax 2023-09-30 01722342 d:RetirementBenefitObligationsDeferredTax 2024-09-30 01722342 d:RetirementBenefitObligationsDeferredTax 2023-09-30 01722342 2 2023-10-01 2024-09-30 01722342 6 2023-10-01 2024-09-30 01722342 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01722342










E R AMESBURY (ROWBURY) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
E R AMESBURY (ROWBURY) LIMITED
REGISTERED NUMBER: 01722342

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
                                                                          Note
£
£

Fixed assets
  

Intangible assets
 4 
-
1

Tangible assets
 5 
893,716
872,531

Investments
 6 
32,100
33,557

Investment property
 7 
572,220
572,220

  
1,498,036
1,478,309

Current assets
  

Stocks
 8 
88,539
102,870

Debtors: amounts falling due within one year
 9 
14,697
17,367

Cash at bank and in hand
  
32,904
106,290

  
136,140
226,527

Creditors: amounts falling due within one year
 10 
(311,123)
(317,753)

Net current liabilities
  
 
 
(174,983)
 
 
(91,226)

Total assets less current liabilities
  
1,323,053
1,387,083

Provisions for liabilities
  

Deferred tax
 11 
(73,043)
(48,864)

  
 
 
(73,043)
 
 
(48,864)

Net assets
  
1,250,010
1,338,219


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,249,910
1,338,119

  
1,250,010
1,338,219


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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
E R AMESBURY (ROWBURY) LIMITED
REGISTERED NUMBER: 01722342

BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




P L Wright
Director

Date: 18 July 2025

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
E R AMESBURY (ROWBURY) LIMITED
 

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

1.


General information

E R Amesbury (Rowbury) Limited is a private company, limited by share capital and incorporated in England and Wales.
The company's registered office is 2 Communications Road, Greenham Business Park, Greenham, Newbury, Berkshire, RG19 6AB.
The company's principal place of business is Rowbury Farm, Leckhampstead, Berkshire, RG20 8RD. 

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.

 
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

 
E R AMESBURY (ROWBURY) LIMITED
 

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

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


  
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Cost of Basic Payment Scheme entitlements is the estimated market value of the entitlements at the date of grant of these entitlements. 

 
2.5

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.

Page 4

 
E R AMESBURY (ROWBURY) LIMITED
 

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

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the methods detailed below.

Depreciation is provided on the following basis:

Freehold property
-
2%
straight line
Plant and machinery
-
15%
reducing balance
Motor vehicles
-
25%
reducing balance
Improvements to property
-
4%
straight line

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.

  
2.6

Investment property

Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable property in the location.  No depreciation is provided.  Changes in fair value are recognised in the statement of comprehensive income. 

 
2.7

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

  
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a normal farming practice basis.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

  
2.9

Biological assets

Tillages and livestock are recognised as biological assets. No depreciation is charged on tillages as they are considered to have a useful economic life of less than 1 year. 

 
2.10

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.

Page 5

 
E R AMESBURY (ROWBURY) LIMITED
 

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

2.Accounting policies (continued)

 
2.11

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.

 
2.12

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.

 
2.13

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.

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.

 
2.14

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.15

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.16

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 6

 
E R AMESBURY (ROWBURY) LIMITED
 

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

3.


Employees

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


4.


Intangible assets




BPS Entitlements

£


At 1 October 2023
14,979


Disposals
(14,979)



At 30 September 2024

-


At 1 October 2023
14,978


On disposals
(14,978)



At 30 September 2024

-



Net book value



At 30 September 2024
-



At 30 September 2023
1



Page 7

 
E R AMESBURY (ROWBURY) LIMITED
 

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

5.


Tangible fixed assets





Freehold land and buildings
Plant and machinery
Motor vehicles
Property improvements
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
954,765
191,340
56,265
55,915
1,258,285


Additions
-
52,293
-
-
52,293



At 30 September 2024

954,765
243,633
56,265
55,915
1,310,578



Depreciation


At 1 October 2023
172,777
155,367
23,264
34,346
385,754


Charge for the year
8,703
11,675
8,250
2,480
31,108



At 30 September 2024

181,480
167,042
31,514
36,826
416,862



Net book value



At 30 September 2024
773,285
76,591
24,751
19,089
893,716



At 30 September 2023
781,988
35,973
33,001
21,569
872,531

Included within freehold property is freehold land at cost of £519,631 (2023: £519,631) which is not depreciated.


6.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 October 2023
33,557


Revaluations
(1,457)



At 30 September 2024
32,100

Page 8

 
E R AMESBURY (ROWBURY) LIMITED
 

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

7.


Investment property


Freehold investment property

£



Valuation


At 1 October 2023
572,220



At 30 September 2024
572,220

The 2024 valuations were made by the Directors, on an open market value for existing use basis.

2024
2023
£
£

Revaluation reserves


Net surplus/(deficit) in movement properties
412,220
412,220

At 30 September 2024
412,220
412,220



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
2023
£
£


Historic cost
160,000
160,000

Accumulated depreciation and impairments
(89,333)
(86,133)

70,667
73,867


8.


Stocks

2024
2023
£
£

Valuation
82,319
89,164

Stock - biological assets
6,220
13,706

88,539
102,870


Page 9

 
E R AMESBURY (ROWBURY) LIMITED
 

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

9.


Debtors

2024
2023
£
£

Trade debtors
55
-

Other debtors
3,768
7,525

Prepayments and accrued income
10,874
9,842

14,697
17,367



10.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,507
15,211

Corporation tax
-
88

Other creditors
300,716
295,254

Accruals and deferred income
4,900
7,200

311,123
317,753



11.


Deferred taxation




2024
2023


£

£



At beginning of year
(48,864)
(37,408)


Charged to profit or loss
(24,179)
(11,456)



At end of year
(73,043)
(48,864)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(26,448)
(18,127)

Capital gains
(76,295)
(17,451)

Losses and other deductions
29,700
(13,286)

(73,043)
(48,864)

Page 10

 
E R AMESBURY (ROWBURY) LIMITED
 

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

12.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Share capital shares of £1.00 each
100
100



13.


Related party transactions

E R Amesbury (Rowbury) Limited is a subsidiary of Rowbury Farm Limited. The executors of the Estate of D F C Amesbury are the shareholders of Rowbury Farm Limited. 
Included within other creditors due within one year is a balance of £289,391 (2023: £283,928) due to the Estate of D F C Amesbury.


14.


Controlling party

The Company is owned by Rowbury Farm Limited, the ultimate controlling parties are the executors of the Estate of D F C Amesbury, who are also the directors of the Company.


Page 11