Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 2026-05-13 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.0 true false false 2024-09-01 No description of principal activity 0 true 09195229 2024-09-01 2025-08-31 09195229 2023-09-01 2024-08-31 09195229 2025-08-31 09195229 2024-08-31 09195229 c:Director1 2024-09-01 2025-08-31 09195229 d:Buildings d:LongLeaseholdAssets 2024-09-01 2025-08-31 09195229 d:Buildings d:LongLeaseholdAssets 2025-08-31 09195229 d:Buildings d:LongLeaseholdAssets 2024-08-31 09195229 d:PlantMachinery 2024-09-01 2025-08-31 09195229 d:PlantMachinery 2025-08-31 09195229 d:PlantMachinery 2024-08-31 09195229 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 09195229 d:MotorVehicles 2024-09-01 2025-08-31 09195229 d:MotorVehicles 2025-08-31 09195229 d:MotorVehicles 2024-08-31 09195229 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 09195229 d:OfficeEquipment 2024-09-01 2025-08-31 09195229 d:OfficeEquipment 2025-08-31 09195229 d:OfficeEquipment 2024-08-31 09195229 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 09195229 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 09195229 d:CurrentFinancialInstruments 2025-08-31 09195229 d:CurrentFinancialInstruments 2024-08-31 09195229 d:Non-currentFinancialInstruments 2025-08-31 09195229 d:Non-currentFinancialInstruments 2024-08-31 09195229 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 09195229 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 09195229 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 09195229 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 09195229 d:ShareCapital 2025-08-31 09195229 d:ShareCapital 2024-08-31 09195229 d:RetainedEarningsAccumulatedLosses 2025-08-31 09195229 d:RetainedEarningsAccumulatedLosses 2024-08-31 09195229 c:OrdinaryShareClass1 2024-09-01 2025-08-31 09195229 c:OrdinaryShareClass1 2025-08-31 09195229 c:OrdinaryShareClass1 2024-08-31 09195229 c:FRS102 2024-09-01 2025-08-31 09195229 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09195229 c:FullAccounts 2024-09-01 2025-08-31 09195229 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09195229 2 2024-09-01 2025-08-31 09195229 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09195229 DENHAM VICARAGE FARM LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
DENHAM VICARAGE FARM LIMITED REGISTERED NUMBER: 09195229 BALANCE SHEET AS AT 31 AUGUST 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 258,197 |  | 249,837
CURRENT ASSETS |  |  |  |  |
Stocks |  | 178,819 |  | 215,793 |
Debtors: amounts falling due within one year | 5 | 503,803 |  | 457,009 |
Cash at bank and in hand | 6 | 42 |  | 185 |
|  | 682,664 |  | 672,987 |
Creditors: amounts falling due within one year | 7 | (1,070,244) |  | (1,013,130) |
NET CURRENT LIABILITIES |  |  | (387,580) |  | (340,143)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (129,383) |  | (90,306)
Creditors: amounts falling due after more than one year | 8 |  | - |  | (11,369)
NET LIABILITIES |  |  | (129,383) |  | (101,675)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | (129,384) |  | (101,676)
|  |  | (129,383) |  | (101,675)
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 profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
DENHAM VICARAGE FARM LIMITED REGISTERED NUMBER: 09195229 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
W R Stanton
Director
Date: 13 May 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
DENHAM VICARAGE FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
The Company is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The principal place of business is Denham Vicarage Farm, Denham, Bury St Edmunds, Suffolk, IP29 5EF. The functional and presentational currency is GBP. 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 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 had net liabilities of £129,383 as at the balance sheet date (2024 - £101,675). The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive financial support from connected companies and its shareholders to enable it to meet its liabilities as they fall due.
| 2.3 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of income from the sale of crops and related farming subsidies, income from contract work done and management services rendered during the year. Income from the sale of crops and related goods is recognised on despatch of goods. Income from the sale of services in respect of contract work done and management fees is recognised on the date the work was completed. Income in respect of farming subsidies is recognised on payment.
| 2.4 | 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
DENHAM VICARAGE FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance or straight line basis. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 10% | Straight line
|  |  |  | Plant and machinery | - | 20% | Reducing balance
|  |  |  | Motor vehicles | - | 20% | Reducing balance
|  |  |  | Office 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.
| 2.5 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to compete and sell. Stocks are valued in accordance with the Guidance Notes of the RICS/CAAV and the HMRC Business Economics Notes BEN 19.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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. Page 4
DENHAM VICARAGE FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.10 | OPERATING LEASES: THE COMPANY AS LESSEE
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.11 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
3. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
4. | TANGIBLE FIXED ASSETS
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |
| At 1 September 2024 | 281,391 | 194,729 | 18,995 | 2,244 | 497,359
| Additions | 17,781 | - | 34,650 | - | 52,431
| At 31 August 2025 | 299,172 | 194,729 | 53,645 | 2,244 | 549,790
| DEPRECIATION |  |  |  |  |
| At 1 September 2024 | 92,708 | 138,100 | 15,861 | 853 | 247,522
| Charge for the year on owned assets | 28,879 | 11,328 | 3,515 | 349 | 44,071
| At 31 August 2025 | 121,587 | 149,428 | 19,376 | 1,202 | 291,593
| NET BOOK VALUE |  |  |  |  |
| At 31 August 2025 | 177,585 | 45,301 | 34,269 | 1,042 | 258,197
| At 31 August 2024 | 188,683 | 56,629 | 3,134 | 1,391 | 249,837
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DENHAM VICARAGE FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 421,282 | 412,043
| Other debtors | 23,619 | 20,067
| Prepayments and accrued income | 58,902 | 24,899
|  | 503,803 | 457,009
6. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 42 | 185
| Less: bank overdrafts | (23,132) | (24,525)
|  | (23,090) | (24,340)
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 23,132 | 24,525
| Bank loans | 11,369 | 10,225
| Trade creditors | 86,376 | 73,098
| Other creditors | 903,201 | 828,616
| Accruals and deferred income | 46,166 | 76,666
|  | 1,070,244 | 1,013,130
| Included in bank loans is a Government backed 'bounce back' loan of £11,369 (2024 - £10,225), which was drawn down in October 2020. This loan is 100% guaranteed by the Government and interest is charged on the loan at 2.5% per annum.
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DENHAM VICARAGE FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 11,369
| Included in bank loans is a Government backed 'bounce back' loan of £NIL (2024 - £11,369), which was drawn down in October 2020. This loan is 100% guaranteed by the Government and interest is charged on the loan at 2.5% per annum.
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £0.001 each | 1 | 1
10.OTHER FINANCIAL COMMITMENTS Total financial commitments, guarantees and contingencies that are not included in the balance sheet amount to £60,000 (2024 - £60,000).
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