Church Farm Estate Wirral Limited

Church Farm Estate Wirral Limited
Directors' Report
For the Period 01 May 2024 to 31 March 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2025.

Directors

The directors who served the company throughout the period were as follows:

Steven Greig Ledsham

Brenda Ledsham

Matthew Ledsham

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

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Steven Greig Ledsham
Director

Date approved: 16 December 2025

Church Farm Estate Wirral Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	1,500	7,000
Tangible fixed assets	4	324,839	279,748
		326,339	286,748
Current assets
Stocks	5	180,160	191,224
Debtors: amounts falling due within one year	6	77,573	31,312
Cash at bank and in hand		2,075	48,046
		259,808	270,582
Creditors: amount falling due within one year	7	(87,273)	(79,622)
Net current assets		172,535	190,960

Total assets less current liabilities		498,874	477,708
Creditors: amount falling due after more than one year	8	(34,035)	(20,541)
Provisions for liabilities	9	(28,217)	(18,689)
Net assets		436,622	438,478

Capital and reserves
Called up share capital		100	100
Profit and loss account		436,522	438,378
Shareholders' funds		436,622	438,478

For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 16 December 2025 and were signed on its behalf by:

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Steven Greig Ledsham
Director

Church Farm Estate Wirral Limited
Notes to the Financial Statements
For the Period 01 May 2024 to 31 March 2025

General Information

Church Farm Estate Wirral Limited is a private company, limited by shares, registered in England and Wales, registration number 05472669, registration address The Old School, 188 Liscard Road, Wallasey, Wirral, CH44 5TN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	20% Straight Line
Motor Vehicles	25% Straight Line
Land and Buildings	5% Straight Line
Plant and Machinery	10% Straight Line
Computer Equipment	30% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 15 (2024 : 18).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 May 2024	120,000	120,000
Additions	-	-
Disposals	-	-
At 31 March 2025	120,000	120,000
Amortisation
At 01 May 2024	113,000	113,000
Charge for period	5,500	5,500
On disposals	-	-
At 31 March 2025	118,500	118,500
Net book values
At 31 March 2025	1,500	1,500
At 30 April 2024	7,000	7,000

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 May 2024	228,254	189,701	63,502	144,312	21,404	647,173
Additions	-	137,291	-	-	1,994	139,285
Disposals	-	(83,908)	-	-	-	(83,908)
At 31 March 2025	228,254	243,084	63,502	144,312	23,398	702,550
Depreciation
At 01 May 2024	48,820	107,881	53,173	137,206	20,345	367,425
Charge for period	4,732	16,975	10,329	2,340	1,118	35,494
On disposals	-	(25,208)	-	-	-	(25,208)
At 31 March 2025	53,552	99,648	63,502	139,546	21,463	377,711
Net book values
Closing balance as at 31 March 2025	174,702	143,436	-	4,766	1,935	324,839
Opening balance as at 01 May 2024	179,434	81,820	10,329	7,106	1,059	279,748

The net book value of Plant and Machinery, Motor Vehicles includes £ 88,034 (2024 £40,589) in respect of assets leased under finance leases or hire purchase contracts.

Stocks

	2025 £		2024 £
Stocks	180,160		191,224
	180,160		191,224

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	12,006	23,176
Other Debtors	65,567	8,136
	77,573	31,312

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	36,901	36,764
Taxation and Social Security	1,427	5,023
Obligations under HP/Financial Leases	24,750	25,534
Other Creditors	24,195	12,301
	87,273	79,622

Creditors: amount falling due after more than one year

	2025 £		2024 £
Obligations under HP/Financial Leases	34,035		20,541
	34,035		20,541

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	28,217		18,689
	28,217		18,689

Registered Number: 05472669
England and Wales
CHURCH FARM ESTATE WIRRAL LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 May 2024 End date: 31 March 2025