Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-31 2024-12-31 2024-01-01 false No description of principal activity 2 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03360917 2024-01-01 2024-12-31 03360917 2023-01-01 2023-12-31 03360917 2024-12-31 03360917 2023-12-31 03360917 c:Director2 2024-01-01 2024-12-31 03360917 d:Buildings 2024-01-01 2024-12-31 03360917 d:Buildings 2024-12-31 03360917 d:Buildings 2023-12-31 03360917 d:PlantMachinery 2024-01-01 2024-12-31 03360917 d:PlantMachinery 2024-12-31 03360917 d:PlantMachinery 2023-12-31 03360917 d:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 03360917 d:CurrentFinancialInstruments 2024-12-31 03360917 d:CurrentFinancialInstruments 2023-12-31 03360917 d:Non-currentFinancialInstruments 2024-12-31 03360917 d:Non-currentFinancialInstruments 2023-12-31 03360917 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03360917 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 03360917 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 03360917 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 03360917 d:ShareCapital 2024-12-31 03360917 d:ShareCapital 2023-12-31 03360917 d:RetainedEarningsAccumulatedLosses 2024-12-31 03360917 d:RetainedEarningsAccumulatedLosses 2023-12-31 03360917 c:FRS102 2024-01-01 2024-12-31 03360917 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03360917 c:FullAccounts 2024-01-01 2024-12-31 03360917 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03360917 d:HirePurchaseContracts d:WithinOneYear 2024-12-31 03360917 d:HirePurchaseContracts d:WithinOneYear 2023-12-31 03360917 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-12-31 03360917 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-12-31 03360917 6 2024-01-01 2024-12-31 03360917 3 2024-12-31 03360917 3 2023-12-31 03360917 f:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 03360917 DUNBEATH FARMS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR For the year ended 31 DECEMBER 2024 Fletcher & Partners Chartered Accountants Salisbury
DUNBEATH FARMS LIMITED REGISTERED NUMBER: 03360917 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 444,571
Investments | 5 |  | 510 |  | 1,010
|  |  | 510 |  | 445,581
Current assets |  |  |  |  |
Stocks |  | - |  | 310,110 |
Debtors: amounts falling due within one year | 6 | 911,974 |  | 3,449,462 |
Cash at bank and in hand |  | 32,451 |  | 16 |
|  | 944,425 |  | 3,759,588 |
Creditors: amounts falling due within one year | 7 | (1,747,062) |  | (4,800,503) |
Net current liabilities |  |  | (802,637) |  | (1,040,915)
Total assets less current liabilities |  |  | (802,127) |  | (595,334)
Creditors: amounts falling due after more than one year | 8 |  | - |  | (16,826)
Net liabilities |  |  | (802,127) |  | (612,160)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100,000 |  | 100,000
Profit and loss account |  |  | (902,127) |  | (712,160)
|  |  | (802,127) |  | (612,160)
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 comprehensive income 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: Page 1
DUNBEATH FARMS LIMITED REGISTERED NUMBER: 03360917 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024
Claire Murray Threipland
Director
Date: 21 August 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
DUNBEATH FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Dunbeath Farms Limited is a private company limited by shares incorporated in England and Wales with the registered number 03360917. The registered office is Unit 1 The Headlands, Downton, Salisbury,Wiltshire,SP5 3JJ. 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 judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The accounts have been prepared on the going concern basis because the board is satisfied that the company can continue to rely on the support of associated entities.
| 2.3 | 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:
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | 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 Comprehensive Income in the same period as the related expenditure.
| 2.6 | 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.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
DUNBEATH FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | Taxation
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.
| 2.9 | 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, on the following methods.. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 4% | Straight line basis
|  |  |  | Plant and machinery | - | 20% | Reducing balance method
|  |  |  | Other fixed assets | - | 25% | Straight line basis
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.
| 2.10 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.11 | 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 weighted average basis. Work in progress and finished goods include labour and attributable overheads. 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.
| 2.12 | 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 4
DUNBEATH FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.13 | 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.
| 2.14 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023 - 3).
Page 5
DUNBEATH FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| At 1 January 2024 | 663,883 | 286,051 | 949,934
| Disposals | (663,883) | (286,051) | (949,934)
| At 31 December 2024 | - | - | -
| At 1 January 2024 | 280,926 | 224,437 | 505,363
| Disposals | (280,926) | (224,437) | (505,363)
| At 31 December 2024 | - | - | -
| Net book value |  |  |
| At 31 December 2024 | - | - | -
| At 31 December 2023 | 382,957 | 61,614 | 444,571
5. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost or valuation |
| At 1 January 2024 | 22,827
| Disposals | (22,317)
| At 31 December 2024 | 510
| At 1 January 2024 | 21,817
| Impairment on disposals | (21,817)
| At 31 December 2024 | -
| Net book value |
| At 31 December 2024 | 510
| At 31 December 2023 | 1,010
Page 6
DUNBEATH FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 12,229 | 11,289
| Other debtors | 899,745 | 3,432,202
| Prepayments and accrued income | - | 5,971
|  | 911,974 | 3,449,462
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | - | 92,262
| Other loans | 1,600,000 | 4,030,000
| Trade creditors | 1,980 | 3,540
| Corporation tax | - | 653,332
| Other taxation and social security | 1,348 | 929
| Obligations under finance lease and hire purchase contracts | - | 8,460
| Other creditors | 142,034 | -
| Accruals and deferred income | 1,700 | 11,980
|  | 1,747,062 | 4,800,503
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | - | 625
| Accruals and deferred income | - | 16,201
|  | - | 16,826
Page 7
DUNBEATH FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Within one year | - | 7,500
| Between 1-5 years | - | 625
|  | - | 8,125
Page 8