Church Farm Shop Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12777924

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		2,400
Tangible Assets	5		55,417		60,928

			55,417		63,328
CURRENT ASSETS
Stocks	6	17,496		21,498
Debtors	7	2,909		12,780
Cash at bank and in hand		27,933		11,697

		48,338		45,975
Creditors: Amounts Falling Due Within One Year	8	(46,927 )		(50,360 )

NET CURRENT ASSETS (LIABILITIES)			1,411		(4,385 )

TOTAL ASSETS LESS CURRENT LIABILITIES			56,828		58,943

NET ASSETS			56,828		58,943

CAPITAL AND RESERVES
Called up share capital	9		11		11
Profit and Loss Account			56,817		58,932

SHAREHOLDERS' FUNDS			56,828		58,943

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Church Farm Shop Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jake Willgress

Director

7th October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Church Farm Shop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12777924 . The registered office is Church Farm Shop Norwich Road, Hethersett, Norwich, Norfolk, NR9 3AS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	15% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Church Farm Shop Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation

Income tax expense represents tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 12)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2024	12,000

As at 31 July 2025	12,000

Amortisation
As at 1 August 2024	9,600
Provided during the period	2,400

As at 31 July 2025	12,000

Net Book Value
As at 31 July 2025	-

As at 1 August 2024	2,400

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	67,091	8,800	8,053	83,944
Additions	4,316	-	-	4,316

As at 31 July 2025	71,407	8,800	8,053	88,260

Depreciation
As at 1 August 2024	16,283	3,666	3,067	23,016
Provided during the period	7,811	770	1,246	9,827

As at 31 July 2025	24,094	4,436	4,313	32,843

...CONTINUED

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Church Farm Shop Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025	47,313	4,364	3,740	55,417

As at 1 August 2024	50,808	5,134	4,986	60,928

6. Stocks

	2025	2024
	£	£
Materials	17,496	21,498

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	407	2,143
Other debtors	2,502	10,637

	2,909	12,780

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,077	17,559
Other creditors	26,080	26,556
Taxation and social security	10,770	6,245

	46,927	50,360

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	11	11

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