1 January 2024 false No description of principal activity Taxfiler 2024.6 13086587business:PrivateLimitedCompanyLtd2024-01-012024-12-31 130865872023-12-31 130865872024-01-012024-12-31 13086587business:AuditExemptWithAccountantsReport2024-01-012024-12-31 13086587business:FilletedAccounts2024-01-012024-12-31 130865872024-12-31 13086587business:Director12024-01-012024-12-31 13086587business:RegisteredOffice2024-01-012024-12-31 130865872023-12-31 13086587core:WithinOneYear2024-12-31 13086587core:WithinOneYear2023-12-31 13086587core:AfterOneYear2024-12-31 13086587core:AfterOneYear2023-12-31 13086587core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 13086587core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 13086587core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 13086587core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 13086587core:PreviouslyStatedAmount2024-12-31 13086587core:PreviouslyStatedAmount2023-12-31 13086587business:SmallEntities2024-01-012024-12-31 13086587countries:EnglandWales2024-01-012024-12-31 13086587core:PlantMachinery2024-01-012024-12-31 13086587core:ComputerEquipment2024-01-012024-12-31 13086587core:LandBuildings2023-12-31 13086587core:PlantMachinery2023-12-31 13086587core:ComputerEquipment2023-12-31 13086587core:LandBuildings2024-01-012024-12-31 13086587core:LandBuildings2024-12-31 13086587core:PlantMachinery2024-12-31 13086587core:ComputerEquipment2024-12-31 130865872023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 13086587 (England and Wales)
COWPERTHWAITE FARM LIMITED Unaudited accounts for the year ended 31 December 2024
COWPERTHWAITE FARM LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
COWPERTHWAITE FARM LIMITED Company Information for the year ended 31 December 2024
Director
Julie Helliwell
Company Number
13086587 (England and Wales)
Registered Office
COWPERTHWAITE FARM LOWGILL KENDAL LA8 9BZ ENGLAND
Accountants
SARA JANE DOBSON 23 DALLAM AVENUE MORECAMBE LANCASHIRE LA4 5BB
- 3 -
COWPERTHWAITE FARM LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
219,990 
102,738 
Current assets
Inventories
72,818 
72,818 
Debtors
5
114,737 
59,058 
Cash at bank and in hand
13,906 
2,535 
201,461 
134,411 
Creditors: amounts falling due within one year
6
(15,497)
(80,485)
Net current assets
185,964 
53,926 
Total assets less current liabilities
405,954 
156,664 
Creditors: amounts falling due after more than one year
7
(252,506)
- 
Net assets
153,448 
156,664 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
153,447 
156,663 
Shareholders' funds
153,448 
156,664 
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2025 and were signed on its behalf by
Julie Helliwell Director Company Registration No. 13086587
- 4 -
COWPERTHWAITE FARM LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
COWPERTHWAITE FARM LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13086587. The registered office is COWPERTHWAITE FARM, LOWGILL, KENDAL, LA8 9BZ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% SL
Computer equipment
33% SL
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
6,000 
155,415 
413 
161,828 
Additions
101,086 
70,808 
- 
171,894 
Disposals
- 
(26,000)
- 
(26,000)
At 31 December 2024
107,086 
200,223 
413 
307,722 
Depreciation
At 1 January 2024
- 
58,818 
272 
59,090 
Charge for the year
- 
40,044 
82 
40,126 
On disposals
- 
(11,484)
- 
(11,484)
At 31 December 2024
- 
87,378 
354 
87,732 
Net book value
At 31 December 2024
107,086 
112,845 
59 
219,990 
At 31 December 2023
6,000 
96,597 
141 
102,738 
- 5 -
COWPERTHWAITE FARM LIMITED Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
7,316 
Trade debtors
53,896 
40,911 
Accrued income and prepayments
- 
10,831 
53,896 
59,058 
Amounts falling due after more than one year
Accrued income and prepayments
60,841 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(3,572)
- 
Trade creditors
9,944 
- 
Taxes and social security
6,355 
9,223 
Other creditors
- 
66,140 
Loans from directors
1,570 
3,922 
Accruals
1,200 
1,200 
15,497 
80,485 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
252,506 
- 
8
Average number of employees
During the year the average number of employees was 5 (2023: 2).
- 6 -