Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-11 2025-10-11 2024-10-12 false No description of principal activity 3 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00412488 2024-10-12 2025-10-11 00412488 2023-10-12 2024-10-11 00412488 2025-10-11 00412488 2024-10-11 00412488 c:Director1 2024-10-12 2025-10-11 00412488 d:Buildings 2024-10-12 2025-10-11 00412488 d:Buildings 2025-10-11 00412488 d:Buildings 2024-10-11 00412488 d:Buildings d:OwnedOrFreeholdAssets 2024-10-12 2025-10-11 00412488 d:PlantMachinery 2024-10-12 2025-10-11 00412488 d:PlantMachinery 2025-10-11 00412488 d:PlantMachinery 2024-10-11 00412488 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-12 2025-10-11 00412488 d:OwnedOrFreeholdAssets 2024-10-12 2025-10-11 00412488 d:FreeholdInvestmentProperty 2025-10-11 00412488 d:FreeholdInvestmentProperty 2024-10-11 00412488 d:Non-currentFinancialInstruments d:UnlistedNon-exchangeTraded 2025-10-11 00412488 d:Non-currentFinancialInstruments d:UnlistedNon-exchangeTraded 2024-10-11 00412488 d:CurrentFinancialInstruments 2025-10-11 00412488 d:CurrentFinancialInstruments 2024-10-11 00412488 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-11 00412488 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-11 00412488 d:ShareCapital 2025-10-11 00412488 d:ShareCapital 2024-10-11 00412488 d:CapitalRedemptionReserve 2024-10-12 2025-10-11 00412488 d:CapitalRedemptionReserve 2025-10-11 00412488 d:CapitalRedemptionReserve 2024-10-11 00412488 d:InvestmentPropertiesRevaluationReserve 2024-10-12 2025-10-11 00412488 d:InvestmentPropertiesRevaluationReserve 2025-10-11 00412488 d:InvestmentPropertiesRevaluationReserve 2024-10-11 00412488 d:RetainedEarningsAccumulatedLosses 2024-10-12 2025-10-11 00412488 d:RetainedEarningsAccumulatedLosses 2025-10-11 00412488 d:RetainedEarningsAccumulatedLosses 2024-10-11 00412488 c:FRS102 2024-10-12 2025-10-11 00412488 c:AuditExempt-NoAccountantsReport 2024-10-12 2025-10-11 00412488 c:FullAccounts 2024-10-12 2025-10-11 00412488 c:PrivateLimitedCompanyLtd 2024-10-12 2025-10-11 00412488 2 2024-10-12 2025-10-11 00412488 4 2024-10-12 2025-10-11 00412488 6 2024-10-12 2025-10-11 00412488 e:PoundSterling 2024-10-12 2025-10-11 iso4217:GBP xbrli:pure

Registered number: 00412488 BANHAM FARMING CO LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 11 OCTOBER 2025
BANHAM FARMING CO LIMITED REGISTERED NUMBER:00412488
STATEMENT OF FINANCIAL POSITION AS AT 11 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 222,206 |  | 222,724
Investments | 5 |  | 2,600,010 |  | 2,600,010
Investment property | 6 |  | 360,000 |  | 360,000
|  |  | 3,182,216 |  | 3,182,734
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 48,584 |  | 300,662 |
Cash at bank and in hand |  | 153,291 |  | 191,188 |
|  | 201,875 |  | 491,850 |
Creditors: amounts falling due within one year | 8 | (12,877) |  | (238,186) |
Net current assets |  |  | 188,998 |  | 253,664
Total assets less current liabilities |  |  | 3,371,214 |  | 3,436,398
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (53,878) |  | (53,941) |
|  |  | (53,878) |  | (53,941)
Net assets |  |  | 3,317,336 |  | 3,382,457
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 5,187 |  | 5,187
Capital redemption reserve | 9 |  | 2,813 |  | 2,813
Investment property reserve | 9 |  | 202,359 |  | 202,359
Profit and loss account | 9 |  | 3,106,977 |  | 3,172,098
|  |  | 3,317,336 |  | 3,382,457
Page 1
BANHAM FARMING CO LIMITED REGISTERED NUMBER:00412488
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 11 OCTOBER 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:
................................................ G A Muller
Director
Date: 24 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
BANHAM FARMING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025
1. | General information
Banham Farming Co Limited is a private company limited by shares and incorporated in England and Wales, registration number 00412488. The registered office is Wilby House Farm, Wilby, Norwich, Norfolk, NR16 2JP. 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 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Sale of goods Turnover 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 turnover 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 Turnover 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 turnover 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
BANHAM FARMING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.5 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.6 | 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, using a combination of the straight line and reducing balance methods.. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 10% on cost
|  |  |  | Plant & machinery | - | 15 - 25% on 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. Page 4
BANHAM FARMING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.9 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
The average monthly number of employees, including directors, during the year was 3 (2023 - 3). Page 5
BANHAM FARMING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025
4. | Tangible fixed assets
|  | Freehold property | Plant & machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 12 October 2024 | 223,887 | 9,223 | 233,110
| At 11 October 2025 | 223,887 | 9,223 | 233,110
| Depreciation |  |  |
| At 12 October 2024 | 2,127 | 8,259 | 10,386
| Charge for the year on owned assets | 266 | 252 | 518
| At 11 October 2025 | 2,393 | 8,511 | 10,904
| Net book value |  |  |
| At 11 October 2025 | 221,494 | 712 | 222,206
| At 11 October 2024 | 221,760 | 964 | 222,724
5. | Fixed asset investments
|  | Investments in associates | Unlisted investments | Loans to associates | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 12 October 2024 | - | 10 | 2,600,000 | 2,600,010
| Additions | 2,600,000 | - | - | 2,600,000
| Disposals | - | - | (2,600,000) | (2,600,000)
| At 11 October 2025 | 2,600,000 | 10 | - | 2,600,010
Page 6
BANHAM FARMING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 12 October 2024 | 360,000
| At 11 October 2025 | 360,000
The 2025 valuations were made by the directors, on an open market value basis.
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation reserves |  |
| At 12 October 2024 | 202,359 | -
| Net surplus/(deficit) in movement properties | - | 202,359
| At 11 October 2025 | 202,359 | 202,359
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 139,249 | 139,249
| Accumulated depreciation and impairments | (57,736) | (46,028)
|  | 81,513 | 93,221
Page 7
BANHAM FARMING CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 11 OCTOBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 206 | 621
| Other debtors | 48,378 | 300,041
|  | 48,584 | 300,662
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,050 | 1,371
| Corporation tax | 7,608 | 227,926
| Other taxation and social security | - | 6,379
| Other creditors | 2,419 | -
| Accruals and deferred income | 1,800 | 2,510
|  | 12,877 | 238,186
9. | Reserves
Capital redemption reserve The capital redemption reserve records the nominal value of shares repurchased by the company. Investment property revaluation reserve The investment property revaluation reserve includes all current and prior period revaluations on investment properties where the fair value of an asset exceeded its original cost. Profit & loss account The profit and loss account represents the company's accumulated profits which are available for distribution to members.
Page 8