Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2 2024-04-01 false No description of principal activity 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02666717 2024-04-01 2025-03-31 02666717 2023-04-01 2024-03-31 02666717 2025-03-31 02666717 2024-03-31 02666717 c:Director2 2024-04-01 2025-03-31 02666717 d:Buildings 2024-04-01 2025-03-31 02666717 d:Buildings 2025-03-31 02666717 d:Buildings 2024-03-31 02666717 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02666717 d:Buildings d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 02666717 d:PlantMachinery 2024-04-01 2025-03-31 02666717 d:PlantMachinery 2025-03-31 02666717 d:PlantMachinery 2024-03-31 02666717 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02666717 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 02666717 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 02666717 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 02666717 d:CurrentFinancialInstruments 2025-03-31 02666717 d:CurrentFinancialInstruments 2024-03-31 02666717 d:Non-currentFinancialInstruments 2025-03-31 02666717 d:Non-currentFinancialInstruments 2024-03-31 02666717 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 02666717 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 02666717 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 02666717 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 02666717 d:ShareCapital 2025-03-31 02666717 d:ShareCapital 2024-03-31 02666717 d:RetainedEarningsAccumulatedLosses 2025-03-31 02666717 d:RetainedEarningsAccumulatedLosses 2024-03-31 02666717 c:FRS102 2024-04-01 2025-03-31 02666717 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02666717 c:FullAccounts 2024-04-01 2025-03-31 02666717 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02666717 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 02666717 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 02666717 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 02666717 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 02666717 2 2024-04-01 2025-03-31 02666717 6 2024-04-01 2025-03-31 02666717 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-03-31 02666717 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-03-31 02666717 d:LeasedAssetsHeldAsLessee 2025-03-31 02666717 d:LeasedAssetsHeldAsLessee 2024-03-31 02666717 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 02666717 HUNTINGLANDS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
HUNTINGLANDS LIMITED REGISTERED NUMBER: 02666717 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,102,114 |  | 2,198,295
Investments | 5 |  | 2 |  | 2
|  |  | 2,102,116 |  | 2,198,297
Current assets |  |  |  |  |
Stocks | 6 | 118,773 |  | 167,830 |
Debtors: amounts falling due within one year | 7 | 1,955,486 |  | 1,682,188 |
Cash at bank and in hand | 8 | - |  | 234,621 |
|  | 2,074,259 |  | 2,084,639 |
Creditors: amounts falling due within one year | 9 | (499,970) |  | (440,650) |
Net current assets |  |  | 1,574,289 |  | 1,643,989
Total assets less current liabilities |  |  | 3,676,405 |  | 3,842,286
Creditors: amounts falling due after more than one year | 10 |  | (264,419) |  | (354,949)
Net assets |  |  | 3,411,986 |  | 3,487,337
Page 1
HUNTINGLANDS LIMITED REGISTERED NUMBER: 02666717 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 309,375 |  | 309,375
Profit and loss account |  |  | 3,102,611 |  | 3,177,962
|  |  | 3,411,986 |  | 3,487,337
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 statement of income and retained earnings 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 on 1 December 2025.
................................................ R W Davey Esq
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
HUNTINGLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Huntinglands Limited is a company limited by shares which was incorporated in England and Wales. The principal place of business is:- Cadwell Farm Cadwell Lane Brightwell Baldwin Oxon OX49 5NU The company's principal activity is farming and contracting. 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 following principal accounting policies have been applied:
| 2.2 | 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
HUNTINGLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | 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.
| 2.7 | 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 a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Land | - |  | nil
|  |  |  | Plant and equipment | - | 25% |
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
HUNTINGLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.9 | 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 first in, first out 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Page 5
HUNTINGLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.13 | Financial instruments (continued)
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
HUNTINGLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | TANGIBLE FIXED ASSETS
|  | Freehold property | Plant & machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 991,750 | 3,115,814 | 4,107,564
| Additions | - | 260,791 | 260,791
| Disposals | - | (145,000) | (145,000)
| At 31 March 2025 | 991,750 | 3,231,605 | 4,223,355
| Depreciation |  |  |
| At 1 April 2024 | - | 1,909,269 | 1,909,269
| Charge for the year on owned assets | - | 51,790 | 51,790
| Charge for the year on financed assets | - | 224,182 | 224,182
| Disposals | - | (64,000) | (64,000)
| At 31 March 2025 | - | 2,121,241 | 2,121,241
| Net book value |  |  |
| At 31 March 2025 | 991,750 | 1,110,364 | 2,102,114
| At 31 March 2024 | 991,750 | 1,206,545 | 2,198,295
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 772,411 | 911,674
|  | 772,411 | 911,674
Page 7
HUNTINGLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 2
| At 31 March 2025 | 2
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 118,773 | 167,830
|  | 118,773 | 167,830
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 376,439 | 682,526
| The Davey Partnership | 1,545,891 | 971,444
| Other debtors | 8,260 | 8,260
| Prepayments and accrued income | 24,896 | 19,958
|  | 1,955,486 | 1,682,188
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 234,621
| Less: bank overdrafts | (166,878) | -
|  | (166,878) | 234,621
Page 8
HUNTINGLANDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 166,878 | -
| Trade creditors | 68,694 | 33,127
| Other taxation and social security | 64,863 | 113,453
| Obligations under finance lease and hire purchase contracts | 194,298 | 196,879
| Other creditors | 72 | 70
| Accruals and deferred income | 5,165 | 97,121
|  | 499,970 | 440,650
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 264,419 | 354,949
|  | 264,419 | 354,949
11. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 194,298 | 196,879
| Between 1-5 years | 264,419 | 354,948
|  | 458,717 | 551,827
12. | Related party transactions
| During the course of the year, the company entered into transactions with other businesses in which the directors and shareholder has beneficial interests.These transactions were conducted at arms length and in the normal course of business.
Page 9