Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 No description of principal activity false 2024-08-01 3 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06392338 2024-08-01 2025-07-31 06392338 2023-08-01 2024-07-31 06392338 2025-07-31 06392338 2024-07-31 06392338 c:Director1 2024-08-01 2025-07-31 06392338 d:Buildings 2024-08-01 2025-07-31 06392338 d:Buildings 2025-07-31 06392338 d:Buildings 2024-07-31 06392338 d:Buildings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06392338 d:PlantMachinery 2024-08-01 2025-07-31 06392338 d:PlantMachinery 2025-07-31 06392338 d:PlantMachinery 2024-07-31 06392338 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06392338 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06392338 d:CurrentFinancialInstruments 2025-07-31 06392338 d:CurrentFinancialInstruments 2024-07-31 06392338 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 06392338 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 06392338 d:ShareCapital 2025-07-31 06392338 d:ShareCapital 2024-07-31 06392338 d:SharePremium 2025-07-31 06392338 d:SharePremium 2024-07-31 06392338 d:RetainedEarningsAccumulatedLosses 2025-07-31 06392338 d:RetainedEarningsAccumulatedLosses 2024-07-31 06392338 c:FRS102 2024-08-01 2025-07-31 06392338 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 06392338 c:FullAccounts 2024-08-01 2025-07-31 06392338 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06392338 2 2024-08-01 2025-07-31 06392338 6 2024-08-01 2025-07-31 06392338 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 06392338 WHELDON'S FRUIT FARM LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
WHELDON'S FRUIT FARM LTD REGISTERED NUMBER: 06392338 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 19,348 |  | 19,558
Investments | 5 |  | 960 |  | 960
|  |  | 20,308 |  | 20,518
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | - |  | 461 |
Cash at bank and in hand |  | 205,473 |  | 197,570 |
|  | 205,473 |  | 198,031 |
Creditors: amounts falling due within one year | 7 | (627,744) |  | (625,658) |
Net current liabilities |  |  | (422,271) |  | (427,627)
Total assets less current liabilities |  |  | (401,963) |  | (407,109)
Net liabilities |  |  | (401,963) |  | (407,109)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Share premium account |  |  | 213,446 |  | 213,446
Profit and loss account |  |  | (616,409) |  | (621,555)
|  |  | (401,963) |  | (407,109)
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WHELDON'S FRUIT FARM LTD REGISTERED NUMBER: 06392338 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025 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 income statement 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:
................................................ A Wheldon
Director
Date: 14 April 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
WHELDON'S FRUIT FARM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Wheldon's Fruit Farm Limited is a private company limited by shares and incorporated in England and Wales, registration number 06392338. The registered office is Poplars Farm, Cornard Tye, Sudbury, Suffolk CO10 0QA. 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors have considered the Company's position at the time of signing the financial statements, and based on this, the Directors have concluded that they have a reasonable expectation that the Company will have adequate resources to continue in operational existance for the forseeable future and they therefore continue to adopt the going concern basis of accounting in preparing these financial statements.
| 2.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income statement in the same period as the related expenditure.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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. Page 3
WHELDON'S FRUIT FARM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 4% straight line
|  |  |  | Plant & machinery | - | 20% 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.
| 2.6 | Valuation of investments
Investments held as fixed assets are shown at cost less accumulated impairment.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
WHELDON'S FRUIT FARM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Freehold property | Plant & machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 August 2024 | 18,720 | 5,000 | 23,720
| At 31 July 2025 | 18,720 | 5,000 | 23,720
| Depreciation |  |  |
| At 1 August 2024 | - | 4,162 | 4,162
| Charge for the year on owned assets | - | 210 | 210
| At 31 July 2025 | - | 4,372 | 4,372
| Net book value |  |  |
| At 31 July 2025 | 18,720 | 628 | 19,348
| At 31 July 2024 | 18,720 | 838 | 19,558
5. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 August 2024 | 960
| At 31 July 2025 | 960
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WHELDON'S FRUIT FARM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | - | 461
|  | - | 461
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 626,544 | 623,958
| Accruals and deferred income | 1,200 | 1,700
|  | 627,744 | 625,658
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