Church Farms (Wiltshire) Ltd 30/09/2025 iXBRL

Company registration number: 00821350

Church Farms (Wiltshire) Ltd

Unaudited filleted abridged financial statements

30 September 2025

Church Farms (Wiltshire) Ltd

Contents

Directors and other information

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Church Farms (Wiltshire) Ltd

Directors and other information


	Directors
		J D Dean
		Mrs A J Dean


	Secretary	J D Dean


	Company number	00821350


	Registered office	East Farm
		Winterbourne Gunner
		Salisbury
		SP4 6EE

Church Farms (Wiltshire) Ltd

Accountants' report on the unaudited financial statements to the directors of

Church Farms (Wiltshire) Ltd

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages to 8 and you consider that the company is exempt from an audit. In accordance with your instructions we have compiled these unaudited financial statements, in order to assist you to fulfil your statutory responsibilities, from the accounting records and information supplied to us.

Our report is prepared solely for the use of Church Farms (Wiltshire) Ltd and solely for the purpose of meeting their statutory accounts filing obligations and calculation of their tax liability.

Atkinsons (Bishopstone) Ltd

Chartered Accountants

The Old Chapel

Bishopstone

Salisbury

SP5 4BT

Date:

Church Farms (Wiltshire) Ltd

Abridged statement of financial position

30 September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	3,210,196		2,906,654
Investments	7	84,591		97,391
		_______		_______
			3,294,787		3,004,045

Current assets
Stocks		504,232		597,969
Debtors		698,601		717,108
Cash at bank and in hand		496,467		457,622
		_______		_______
		1,699,300		1,772,699
Creditors: amounts falling due
within one year		( 808,261)		( 542,179)
		_______		_______
Net current assets			891,039		1,230,520
			_______		_______
Total assets less current liabilities			4,185,826		4,234,565

Creditors: amounts falling due
after more than one year			( 884,993)		( 988,735)

Provisions for liabilities			( 320,712)		( 244,574)

			_______		_______
Net assets			2,980,121		3,001,256
			_______		_______

Capital and reserves
Called up share capital			21,500		21,500
Profit and loss account			2,958,621		2,979,756
			_______		_______
Shareholders funds			2,980,121		3,001,256
			_______		_______

For the year ending 30 September 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 26 May 2026 , and are signed on behalf of the board by:

J D Dean

Director

Company registration number: 00821350

Church Farms (Wiltshire) Ltd

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is East Farm, Winterbourne Gunner, Salisbury, SP4 6EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Tractors & Combines	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 9 ).

5. Intangible assets


		£
	Cost
	At 1 October 2024 and 30 September 2025	23,110
		_______
	Amortisation
	At 1 October 2024 and 30 September 2025	23,110
		_______
	Carrying amount
	At 30 September 2025	-
		_______
	At 30 September 2024	-
		_______

6. Tangible assets


		£
	Cost
	At 1 October 2024	4,796,795
	Additions	701,237
	Disposals	( 413,335)
		_______
	At 30 September 2025	5,084,697
		_______
	Depreciation
	At 1 October 2024	1,890,141
	Charge for the year	367,034
	Disposals	( 382,674)
		_______
	At 30 September 2025	1,874,501
		_______
	Carrying amount
	At 30 September 2025	3,210,196
		_______
	At 30 September 2024	2,906,654
		_______

7. Investments


		£
	Cost
	At 1 October 2024	97,391
	Disposals	( 12,800)
		_______
	At 30 September 2025	84,591
		_______
	Impairment
	At 1 October 2024 and 30 September 2025	-
		_______
	Carrying amount
	At 30 September 2025	84,591
		_______
	At 30 September 2024	97,391
		_______

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	J D Dean	( 7,045)	-	( 7,045)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	J D Dean	( 6,249)	( 796)	( 7,045)
		_______	_______	_______

9. Controlling party

The company is controlled by its directors.