Acorah Software Products - Accounts Production 19.2.350 false true 29 June 2024 1 July 2023 false 30 June 2024 29 June 2025 29 June 2025 01364611 Mr James Roy Webster Mrs Joan Webster Mr James Ian Webster Mr John Steven Webster the Board of Directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01364611 2024-06-29 01364611 2025-06-29 01364611 2024-06-30 2025-06-29 01364611 frs-core:CurrentFinancialInstruments 2025-06-29 01364611 frs-core:Non-currentFinancialInstruments 2025-06-29 01364611 frs-core:BetweenOneFiveYears 2025-06-29 01364611 frs-core:ComputerEquipment 2025-06-29 01364611 frs-core:ComputerEquipment 2024-06-30 2025-06-29 01364611 frs-core:ComputerEquipment 2024-06-29 01364611 frs-core:FurnitureFittings 2025-06-29 01364611 frs-core:FurnitureFittings 2024-06-30 2025-06-29 01364611 frs-core:FurnitureFittings 2024-06-29 01364611 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-29 01364611 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 2025-06-29 01364611 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-29 01364611 frs-core:MotorVehicles 2025-06-29 01364611 frs-core:MotorVehicles 2024-06-30 2025-06-29 01364611 frs-core:MotorVehicles 2024-06-29 01364611 frs-core:PlantMachinery 2025-06-29 01364611 frs-core:PlantMachinery 2024-06-30 2025-06-29 01364611 frs-core:PlantMachinery 2024-06-29 01364611 frs-core:WithinOneYear 2025-06-29 01364611 frs-core:ShareCapital 2025-06-29 01364611 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 2025-06-29 01364611 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-06-29 01364611 frs-core:RetainedEarningsAccumulatedLosses 2025-06-29 01364611 frs-bus:PrivateLimitedCompanyLtd 2024-06-30 2025-06-29 01364611 frs-bus:FilletedAccounts 2024-06-30 2025-06-29 01364611 frs-bus:SmallEntities 2024-06-30 2025-06-29 01364611 frs-bus:AuditExempt-NoAccountantsReport 2024-06-30 2025-06-29 01364611 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-30 2025-06-29 01364611 1 2024-06-30 2025-06-29 01364611 frs-core:DeferredTaxation 2024-06-30 2025-06-29 01364611 frs-core:DeferredTaxation 2024-06-29 01364611 frs-core:DeferredTaxation 2025-06-29 01364611 frs-bus:Director1 2024-06-30 2025-06-29 01364611 frs-bus:Director2 2024-06-30 2025-06-29 01364611 frs-bus:Director3 2024-06-30 2025-06-29 01364611 frs-bus:Director4 2024-06-30 2025-06-29 01364611 frs-countries:EnglandWales 2024-06-30 2025-06-29 01364611 2023-06-30 01364611 2024-06-29 01364611 2023-07-01 2024-06-29 01364611 frs-core:CurrentFinancialInstruments 2024-06-29 01364611 frs-core:Non-currentFinancialInstruments 2024-06-29 01364611 frs-core:BetweenOneFiveYears 2024-06-29 01364611 frs-core:FurnitureFittings 2023-07-01 2024-06-29 01364611 frs-core:PlantMachinery 2023-07-01 2024-06-29 01364611 frs-core:WithinOneYear 2024-06-29 01364611 frs-core:ShareCapital 2024-06-29 01364611 frs-core:RetainedEarningsAccumulatedLosses 2024-06-29
Registered number: 01364611
J.R. & J. Webster (Halsall Farms) Limited
Unaudited Financial Statements
For The Year Ended 29 June 2025
Buxton Accounting LLP
J.R. & J. Webster (Halsall Farms) Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
J.R. & J. Webster (Halsall Farms) Limited
Statement of Financial Position
As At 29 June 2025
Statement of Financial Position
Registered number: 01364611

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 726,444 |  | 800,537
|  |  | 726,444 |  | 800,537
CURRENT ASSETS
Stocks | 5 | 263,670 |  | 270,979 |
Debtors | 6 | 68,064 |  | 77,090 |
Cash at bank and in hand |  | 53,444 |  | 92,263 |
|  | 385,178 |  | 440,332 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,820,252 ) |  | (1,729,930 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,435,074 ) |  | (1,289,598 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (708,630 ) |  | (489,061 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (107,583 ) |  | (388,621 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (92,790 ) |  | (106,577 )
NET LIABILITIES |  |  | (909,003 ) |  | (984,259 )
CAPITAL AND RESERVES
Called up share capital | 13 |  | 2 |  | 2
Income Statement |  |  | (909,005 ) |  | (984,261 )
SHAREHOLDERS' FUNDS |  |  | (909,003) |  | (984,259)

Page 1
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J.R. & J. Webster (Halsall Farms) Limited
Statement of Financial Position (continued)
As At 29 June 2025
For the year ending 29 June 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 Income Statement.
The financial statements were approved by the board of directors on 13 May 2026 and were signed on its behalf by:

Mrs Joan Webster Director
13/05/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
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J.R. & J. Webster (Halsall Farms) Limited
Notes to the Financial Statements
For The Year Ended 29 June 2025
Notes to the Financial Statements
1. General Information
J.R. & J. Webster (Halsall Farms) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01364611 . The registered office is Lower House Farm, Shirdley Hill, Halsall, Near Ormskirk, Lancashire, L39 8SF.
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. The financial statements have been prepared under the historic cost convention.
The financial statements have been prepared on a going concern basis, which the directors feel to be appropriate. The going concern assumption is based on the continuing support of the directors. The directors believe that the company's trading position has improved in the next period.
Accordingly, no adjustments have been made to the valuation basis of assets and liabilities. An alternative basis of valucation may have been required had the going concern assumption been found to be an inappropriate, or the directors support withdrawn.
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. 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:

Freehold | 5% & 2.6% on cost
Plant & Machinery | 17.5%, 15% & 10% on cost
Motor Vehicles | 17.5% on cost
Tractors and Trailers | 17.5% on cost
Computer Equipment | 33% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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J.R. & J. Webster (Halsall Farms) Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 June 2025
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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Tractors and Trailers
| £ | £ | £ | £
Cost
As at 30 June 2024 | 285,506 | 1,195,820 | 58,652 | 600,277
Additions | - | - | - | -
Disposals | - | (26,942 ) | - | -
As at 29 June 2025 | 285,506 | 1,168,878 | 58,652 | 600,277
Depreciation
As at 30 June 2024 | 45,901 | 860,035 | 42,295 | 391,487
Provided during the period | 1,530 | 6,804 | 2,862 | 36,538
As at 29 June 2025 | 47,431 | 866,839 | 45,157 | 428,025
Net Book Value
As at 29 June 2025 | 238,075 | 302,039 | 13,495 | 172,252
As at 30 June 2024 | 239,605 | 335,785 | 16,357 | 208,790

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J.R. & J. Webster (Halsall Farms) Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 June 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 30 June 2024 | - | 2,140,255
Additions | 875 | 875
Disposals | - | (26,942 )
As at 29 June 2025 | 875 | 2,114,188
Depreciation
As at 30 June 2024 | - | 1,339,718
Provided during the period | 292 | 48,026
As at 29 June 2025 | 292 | 1,387,744
Net Book Value
As at 29 June 2025 | 583 | 726,444
As at 30 June 2024 | - | 800,537

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 61,236 |  | 68,040
Tractors and Trailers | 161,997 |  | 196,360
| 223,233 |  | 264,400

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 263,670 |  | 270,979

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 49,199 |  | 58,095
Other debtors | 18,865 |  | 18,995
| 68,064 |  | 77,090

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J.R. & J. Webster (Halsall Farms) Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 50,500 |  | 57,833
Trade creditors | 429,246 |  | 292,633
Bank loans and overdrafts | 15,630 |  | 19,981
Other creditors | 1,324,876 |  | 1,359,483
| 1,820,252 |  | 1,729,930

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 43,167 |  | 241,134
Bank loans | 64,416 |  | 147,487
| 107,583 |  | 388,621

9. Secured Creditors
Hire purchase creditors arr secured against the assets concerned.
A bank facility with a balance of £15,630 (2024: £19,981) is subject to a UK Government Guarantee. The facility is provided through the Bounce Back Loan Scheme (BBLS), managed by the British Business Bank on behalf of and with the backing of the Secretary of State for Business, Energy and Industrial Strategy. The BBLS guarantee is provided to the lender.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 93,667 |  | 298,967

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 50,500 |  | 57,833
Later than one year and not later than five years | 43,167 |  | 241,134
| 93,667 |  | 298,967
| 93,667 |  | 298,967

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 92,790 |  | 106,577

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J.R. & J. Webster (Halsall Farms) Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 June 2025
12. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 30 June 2024 | 106,577 | 106,577
Deferred taxation | (13,787 ) | (13,787 )
Balance at 29 June 2025 | 92,790 | 92,790

13. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

14. Directors Advances, Credits and Guarantees
Rent totalling £56,000 (2024: £56,000) was paid in equal shares to Mr & Mrs Webster in respect of land farmed by the company.
The balance owing to Mr & Mrs Webster at the year end relates to capital introduced, unpaid rent and dividends.
15. Reserves

| Income Statement
--- | ---
| £
As at 30 June 2024 | (984,261 )
Profit for the year and total comprehensive income | 75,256
As at 29 June 2025 | (909,005 )

16. Ultimate Controlling Party
The company's ultimate controlling party is the Board of Directors by virtue of their collective ownership of 100% of the issued share capital in the company.
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