REGISTERED NUMBER: 08643876 (England and Wales)

Unaudited Financial Statements

for the Period

1 September 2023 to 31 January 2025

for

West Routengill Farm Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W Ibbetson-Price

Mrs C L Ibbetson - Price

REGISTERED OFFICE:

West Routengill Farm Temple Lane, Walden

West Burton

Leyburn

North Yokshire

DL8 4LF

REGISTERED NUMBER:

08643876 (England and Wales)

ACCOUNTANTS:

Locke Williams Associates LLP

Chartered Accountants

Studio 2

50-54 St Pauls Square

Birmingham

West Midlands

B3 1QS

FIXED ASSETS

Tangible assets

4

44,786

39,702

CURRENT ASSETS

Cash at bank

8,551

5,960

CREDITORS

Amounts falling due within one year

5

135,500

124,907

NET CURRENT LIABILITIES

(126,949

)

(118,947

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(82,163

)

(79,245

)

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

(82,263

)

(79,345

)

SHAREHOLDERS' FUNDS

(82,163

)

(79,245

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:

W Ibbetson-Price - Director

1.	STATUTORY INFORMATION

West Routengill Farm Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statement have been prepared on a going concern basis, on the support of the directors who have funded the company by way of their directors' loan account. Such loan accounts will not be repaid until the company is returned to positive equity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance and 3, 7or 20 years on a straight line basis

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2023

81,287

Additions

14,234

Disposals

(841

)

At 31 January 2025

94,680

DEPRECIATION

At 1 September 2023

41,585

Charge for period

8,874

Eliminated on disposal

(565

)

At 31 January 2025

49,894

NET BOOK VALUE

At 31 January 2025

44,786

At 31 August 2023

39,702

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.8.23

£

£

Taxation and social security

328

1,104

Other creditors

135,172

123,803

135,500

124,907

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.8.23

value:

£

£

100

Ordinary

1

100

100

7.	RELATED PARTY DISCLOSURES

Amounts loaned to the company by the directors, included in other creditors, at 31 January 2025 is £134,047 (2023: £122,964).