Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-09 2026-03-09 2025-07-01 No description of principal activity 2 false 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 07288327 2025-07-01 2026-03-09 07288327 2024-07-01 2025-06-30 07288327 2026-03-09 07288327 2025-06-30 07288327 c:Director2 2025-07-01 2026-03-09 07288327 d:ComputerEquipment 2025-07-01 2026-03-09 07288327 d:ComputerEquipment 2026-03-09 07288327 d:ComputerEquipment 2025-06-30 07288327 d:CurrentFinancialInstruments 2026-03-09 07288327 d:CurrentFinancialInstruments 2025-06-30 07288327 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-09 07288327 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 07288327 d:ShareCapital 2026-03-09 07288327 d:ShareCapital 2025-06-30 07288327 d:RetainedEarningsAccumulatedLosses 2026-03-09 07288327 d:RetainedEarningsAccumulatedLosses 2025-06-30 07288327 c:EntityNoLongerTradingButTradedInPast 2025-07-01 2026-03-09 07288327 c:FRS102 2025-07-01 2026-03-09 07288327 c:AuditExempt-NoAccountantsReport 2025-07-01 2026-03-09 07288327 c:FullAccounts 2025-07-01 2026-03-09 07288327 c:PrivateLimitedCompanyLtd 2025-07-01 2026-03-09 07288327 2 2025-07-01 2026-03-09 07288327 e:PoundSterling 2025-07-01 2026-03-09 iso4217:GBP xbrli:pure

Registered number: 07288327 EURO FEED AND LIVESTOCK LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 9 MARCH 2026
EURO FEED AND LIVESTOCK LTD REGISTERED NUMBER: 07288327 BALANCE SHEET AS AT 9 MARCH 2026
|  | 9 March |  | 30 June
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 762
|  |  | - |  | 762
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,133 |  | 8,862 |
Cash at bank and in hand |  | 3,477 |  | 11,286 |
|  | 5,610 |  | 20,148 |
Creditors: amounts falling due within one year | 6 | (2,903) |  | (5,064) |
Net current assets |  |  | 2,707 |  | 15,084
Total assets less current liabilities |  |  | 2,707 |  | 15,846
Net assets |  |  | 2,707 |  | 15,846
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 4 |  | 4
Profit and loss account |  |  | 2,703 |  | 15,842
|  |  | 2,707 |  | 15,846
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EURO FEED AND LIVESTOCK LTD REGISTERED NUMBER: 07288327 BALANCE SHEET (CONTINUED) AS AT 9 MARCH 2026 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 period 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 profit and loss account 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 by:
................................................ Mrs K Harper
Director
Date: 31 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
EURO FEED AND LIVESTOCK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 9 MARCH 2026
1. | General information
Euro Feed and Livetsock Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 1 Hickhurst Barn, Hickhurst lane, Rushton, Tarporley, Cheshire, CW6 9AY. The company ceased trading on 9 March 2026. These accounts are for the 8 months to 9 March 2026. The prior period was for 12 months to 30 June 2025, so the two periods are not comparable. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | Going concern
The company ceased trading on 9 March 2026. These accounts have been prepared on a basis other than a going concern that the company will continue in operational existence for the foreseeable future. Page 3
EURO FEED AND LIVESTOCK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 9 MARCH 2026 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | 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. Page 4
EURO FEED AND LIVESTOCK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 9 MARCH 2026 2.Accounting policies (continued)
| 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:
|  |  |  | Computer equipment | - | 25% | reducing balance
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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2025 - 2).
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EURO FEED AND LIVESTOCK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 9 MARCH 2026
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| At 1 July 2025 | 7,645
| Disposals | (7,645)
| At 9 March 2026 | -
| At 1 July 2025 | 6,883
| Disposals | (6,883)
| At 9 March 2026 | -
| Net book value |
| At 9 March 2026 | -
| At 30 June 2025 | 762
5. | Debtors
|  |  |  |  | 9 March | 30 June
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 2,133 | 8,862
|  | 2,133 | 8,862
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 9 March | 30 June
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 735 | 2,748
| Other creditors | 2,168 | 2,316
|  | 2,903 | 5,064
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