Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 3 2024-05-01 false 3 The principal activity of the company continued to be that of dairy farming.false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10523770 2024-05-01 2025-04-30 10523770 2023-05-01 2024-04-30 10523770 2025-04-30 10523770 2024-04-30 10523770 c:Director1 2024-05-01 2025-04-30 10523770 d:Buildings d:LongLeaseholdAssets 2024-05-01 2025-04-30 10523770 d:Buildings d:LongLeaseholdAssets 2025-04-30 10523770 d:Buildings d:LongLeaseholdAssets 2024-04-30 10523770 d:PlantMachinery 2024-05-01 2025-04-30 10523770 d:PlantMachinery 2025-04-30 10523770 d:PlantMachinery 2024-04-30 10523770 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10523770 d:MotorVehicles 2024-05-01 2025-04-30 10523770 d:MotorVehicles 2025-04-30 10523770 d:MotorVehicles 2024-04-30 10523770 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10523770 d:FurnitureFittings 2024-05-01 2025-04-30 10523770 d:FurnitureFittings 2025-04-30 10523770 d:FurnitureFittings 2024-04-30 10523770 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10523770 d:ComputerEquipment 2024-05-01 2025-04-30 10523770 d:ComputerEquipment 2025-04-30 10523770 d:ComputerEquipment 2024-04-30 10523770 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10523770 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10523770 d:CurrentFinancialInstruments 2025-04-30 10523770 d:CurrentFinancialInstruments 2024-04-30 10523770 d:Non-currentFinancialInstruments 2025-04-30 10523770 d:Non-currentFinancialInstruments 2024-04-30 10523770 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 10523770 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 10523770 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 10523770 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 10523770 d:ShareCapital 2025-04-30 10523770 d:ShareCapital 2024-04-30 10523770 d:RetainedEarningsAccumulatedLosses 2025-04-30 10523770 d:RetainedEarningsAccumulatedLosses 2024-04-30 10523770 c:FRS102 2024-05-01 2025-04-30 10523770 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10523770 c:FullAccounts 2024-05-01 2025-04-30 10523770 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10523770 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 10523770 WINWARD DAIRY FARMING LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
WINWARD DAIRY FARMING LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 9
WINWARD DAIRY FARMING LIMITED REGISTERED NUMBER: 10523770 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 256,353 |  | 210,192
Biological assets |  |  | 199,580 |  | 189,601
|  |  | 455,933 |  | 399,793
Current assets |  |  |  |  |
Stocks |  | 35,539 |  | 33,560 |
Debtors: amounts falling due within one year | 4 | 77,009 |  | 64,426 |
Cash at bank and in hand |  | 7,086 |  | 12,340 |
|  | 119,634 |  | 110,326 |
Creditors: amounts falling due within one year | 5 | (312,371) |  | (234,233) |
Net current liabilities |  |  | (192,737) |  | (123,907)
Total assets less current liabilities |  |  | 263,196 |  | 275,886
Creditors: amounts falling due after more than one year | 6 |  | (146,548) |  | (180,138)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (48,524) |  | (35,255) |
|  |  | (48,524) |  | (35,255)
Net assets |  |  | 68,124 |  | 60,493
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 20 |  | 20
Profit and loss account |  |  | 68,104 |  | 60,473
|  |  | 68,124 |  | 60,493
Page 1
WINWARD DAIRY FARMING LIMITED REGISTERED NUMBER: 10523770 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 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 profit and loss account 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 P Winward |
Director |
Date: 5 September 2025 |
The notes on pages 3 to 9 form part of these financial statements. Page 2
WINWARD DAIRY FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies
| 1.1 | 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:
| 1.2 | Revenue
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered. Page 3
WINWARD DAIRY FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies (continued)
| 1.3 | 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.
| 1.4 | Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Capital buildings and sheds | - | 10% | reducing balance
|  |  |  | Plant and machinery | - | 15% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Office equipment and tractors | - | 25% | reducing balance
|  |  |  | Computers | - | 25% | reducing balance
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. Page 4
WINWARD DAIRY FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies (continued)
| 1.5 | Biological assets
Biological assets are recognised only when three recognition criteria have been fulfilled: · the entity has control over the asset as a result of past events; · it is probable that future economic benefits associated with the asset will flow to the entity; and · the fair value or cost of the asset can be measured reliably. Where the company opts to measure a biological asset under the fair value model on initial recognition it must carry the asset at fair value at each reporting date. Changes in fair value less costs to sell are recognised in profit or loss. Where the company opts to measure agricultural produce harvested from the biological asset it is measured at fair value less costs to sell at the point of harvest. This measurement becomes the cost at the date the company applies Section 13 Inventories to the agricultural produce.
| 1.6 | Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
| 1.7 | Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
| 1.8 | 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.
| 1.9 | 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.
| 1.10 | 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 5
WINWARD DAIRY FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 1.Accounting policies (continued)
| 1.11 | 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.
2. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 6
WINWARD DAIRY FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3. | Tangible fixed assets
|  | Capital buildings and sheds | Plant and machinery | Motor vehicles | Office equipment and tractors
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 138,721 | 227,018 | 16,125 | 52,543
| Additions | - | - | - | 101,225
| Disposals | - | - | - | (8,622)
| At 30 April 2025 | 138,721 | 227,018 | 16,125 | 145,146
| Depreciation |  |  |  |
| At 1 May 2024 | 69,547 | 102,876 | 11,629 | 41,712
| Charge for the year on owned assets | 6,917 | 18,622 | 1,124 | 28,014
| Disposals | - | - | - | (8,622)
| At 30 April 2025 | 76,464 | 121,498 | 12,753 | 61,104
| Net book value |  |  |  |
| At 30 April 2025 | 62,257 | 105,520 | 3,372 | 84,042
| At 30 April 2024 | 69,173 | 124,143 | 4,496 | 10,831
Page 7
WINWARD DAIRY FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 3.Tangible fixed assets (continued)
|  | Computers | Total
|  | £ | £
| Cost or valuation |  |
| At 1 May 2024 | 5,704 | 440,111
| Additions | - | 101,225
| Disposals | - | (8,622)
| At 30 April 2025 | 5,704 | 532,714
| Depreciation |  |
| At 1 May 2024 | 4,155 | 229,919
| Charge for the year on owned assets | 387 | 55,064
| Disposals | - | (8,622)
| At 30 April 2025 | 4,542 | 276,361
| Net book value |  |
| At 30 April 2025 | 1,162 | 256,353
| At 30 April 2024 | 1,549 | 210,192
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 65,021 | 57,977
| Other debtors | 10,022 | 4,534
| Prepayments and accrued income | 1,966 | 1,915
|  | 77,009 | 64,426
Page 8
WINWARD DAIRY FARMING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 57,107 | 64,343
| Bank loans | 40,042 | 36,590
| Trade creditors | 109,236 | 54,996
| Corporation tax | 9,339 | 18,058
| Obligations under finance lease and hire purchase contracts | 33,970 | 15,938
| Other creditors | 58,527 | 40,758
| Accruals and deferred income | 4,150 | 3,550
|  | 312,371 | 234,233
| HSBC bank has a fixed and floating charge over all assets. The hire purchase liability is secured against the assets purchased on hire purchase.
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 114,498 | 157,992
| Net obligations under finance leases and hire purchase contracts | 32,050 | 22,146
|  | 146,548 | 180,138
Page 9