Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 false 2024-10-01 false 10 11 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09053681 2024-10-01 2025-09-30 09053681 2023-10-01 2024-09-30 09053681 2025-09-30 09053681 2024-09-30 09053681 c:Director1 2024-10-01 2025-09-30 09053681 d:Buildings 2024-10-01 2025-09-30 09053681 d:Buildings 2025-09-30 09053681 d:Buildings 2024-09-30 09053681 d:Buildings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09053681 d:Buildings d:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 09053681 d:PlantMachinery 2024-10-01 2025-09-30 09053681 d:PlantMachinery 2025-09-30 09053681 d:PlantMachinery 2024-09-30 09053681 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09053681 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 09053681 d:MotorVehicles 2024-10-01 2025-09-30 09053681 d:OfficeEquipment 2024-10-01 2025-09-30 09053681 d:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 09053681 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09053681 d:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 09053681 d:PatentsTrademarksLicencesConcessionsSimilar 2025-09-30 09053681 d:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 09053681 d:CurrentFinancialInstruments 2025-09-30 09053681 d:CurrentFinancialInstruments 2024-09-30 09053681 d:Non-currentFinancialInstruments 2025-09-30 09053681 d:Non-currentFinancialInstruments 2024-09-30 09053681 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 09053681 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09053681 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 09053681 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 09053681 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-09-30 09053681 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 09053681 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-09-30 09053681 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 09053681 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-09-30 09053681 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 09053681 d:ShareCapital 2025-09-30 09053681 d:ShareCapital 2024-09-30 09053681 d:RetainedEarningsAccumulatedLosses 2025-09-30 09053681 d:RetainedEarningsAccumulatedLosses 2024-09-30 09053681 c:OrdinaryShareClass1 2024-10-01 2025-09-30 09053681 c:OrdinaryShareClass1 2025-09-30 09053681 c:OrdinaryShareClass2 2024-10-01 2025-09-30 09053681 c:OrdinaryShareClass2 2025-09-30 09053681 c:FRS102 2024-10-01 2025-09-30 09053681 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09053681 c:FullAccounts 2024-10-01 2025-09-30 09053681 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09053681 d:HirePurchaseContracts d:WithinOneYear 2025-09-30 09053681 d:HirePurchaseContracts d:WithinOneYear 2024-09-30 09053681 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-09-30 09053681 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-09-30 09053681 2 2024-10-01 2025-09-30 09053681 15 2024-10-01 2025-09-30 09053681 17 2024-10-01 2025-09-30 09053681 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-09-30 09053681 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-09-30 09053681 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-09-30 09053681 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-09-30 09053681 d:LeasedAssetsHeldAsLessee 2025-09-30 09053681 d:LeasedAssetsHeldAsLessee 2024-09-30 09053681 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09053681 REDGATE DAIRY FARM LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
REDGATE DAIRY FARM LIMITED REGISTERED NUMBER: 09053681 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 6,600,109 |  | 6,582,807
Current assets |  |  |  |  |
Stocks |  | 2,106,688 |  | 2,396,403 |
Debtors: amounts falling due within one year | 6 | 204,579 |  | 301,939 |
Bank current accounts |  | 59,267 |  | - |
Current liabilities |  | 2,370,534 |  | 2,698,342 |
Creditors: amounts falling due within one year | 7 | (1,427,083) |  | (1,950,516) |
Net current assets |  |  | 943,451 |  | 747,827
Total assets less current liabilities |  |  | 7,543,560 |  | 7,330,634
Creditors: amounts falling due after more than one year | 8 |  | (5,391,135) |  | (5,627,680)
Net assets |  |  | 2,152,424 |  | 1,702,953
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 2,000 |  | 2,000
Profit and loss account |  |  | 2,150,424 |  | 1,700,953
|  |  | 2,152,424 |  | 1,702,953
Page 1
REDGATE DAIRY FARM LIMITED REGISTERED NUMBER: 09053681 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 statement of income and retained earnings 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:
................................................ Mr J M Willis
Director
Date: 21 August 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
REDGATE DAIRY FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Redgate Dairy Farm Limited is a private Company limited by shares, incorporated in England and Wales within the United Kingdom. The address of the registered office is Redgate Farmhouse, Thorney Road, Guyhirn, PE13 4AD. The Company is not part of a group. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised: Sale of goods Revenue 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 revenue 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.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 3
REDGATE DAIRY FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as stated below. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | Not depreciated
|  |  |  | Plant and machinery | - | 15% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Office equipment | - | 25% reducing balance
|  |  |  | Property improvements | - | 10% straight line
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 complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.
| 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
REDGATE DAIRY FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.12 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
REDGATE DAIRY FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.13 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
3. | Employees
| The average monthly number of employees, including directors, during the year was 10 (2024 - 11).
Page 6
REDGATE DAIRY FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Intangible assets
|  | Entitlements
|  | £
| Cost |
| At 1 October 2024 | 78,899
| At 30 September 2025 | 78,899
| Amortisation |
| At 1 October 2024 | 78,899
| At 30 September 2025 | 78,899
| Net book value |
| At 30 September 2025 | -
| At 30 September 2024 | -
Page 7
REDGATE DAIRY FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Freehold property | Other fixed assets | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 October 2024 | 5,700,000 | 2,550,921 | 8,250,921
| Additions | 5,899 | 132,402 | 138,301
| At 30 September 2025 | 5,705,899 | 2,683,323 | 8,389,222
| Depreciation |  |  |
| At 1 October 2024 | - | 1,668,114 | 1,668,114
| Charge for the year on owned assets | - | 133,769 | 133,769
| Charge for the year on financed assets | - | (12,770) | (12,770)
| At 30 September 2025 | - | 1,789,113 | 1,789,113
| Net book value |  |  |
| At 30 September 2025 | 5,705,899 | 894,210 | 6,600,109
| At 30 September 2024 | 5,700,000 | 882,807 | 6,582,807
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 68,978 | 174,447
| Motor vehicles | 18,250 | 24,333
|  | 87,228 | 198,780
Page 8
REDGATE DAIRY FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 129,031 | 229,227
| Other debtors | 52,055 | 51,801
| Prepayments | 23,493 | 20,911
|  | 204,579 | 301,939
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 225,713
| Bank loans | 212,656 | 225,988
| Trade creditors | 389,761 | 496,104
| Other taxation and social security | 5,147 | 7,093
| Obligations under finance lease and hire purchase contracts | 48,760 | 54,499
| Other creditors | 694,951 | 921,007
| Accruals | 75,808 | 20,112
|  | 1,427,083 | 1,950,516
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 3,074,508 | 3,279,480
| Net obligations under finance leases and hire purchase contracts | 35,300 | 80,663
| Other creditors | 2,281,327 | 2,267,537
|  | 5,391,135 | 5,627,680
| Included within creditors are secured debts amounting to £3,287,164 (2024 - £135,162) which are secured on the fixed assets to which they relate and £84,060 (2024 - £3,505,468) which are secured via a fixed and floating charge on the Company’s assets.
Page 9
REDGATE DAIRY FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 212,656 | 225,988
| Amounts falling due 1-2 years |  |
| Bank loans | 217,546 | 2,015,942
| Amounts falling due 2-5 years |  |
| Bank loans | 1,441,389 | 593,883
| Amounts falling due after more than 5 years |  |
| Bank loans | 1,415,573 | 669,655
|  | 3,287,164 | 3,505,468
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 48,760 | 54,499
| Between 1-5 years | 35,300 | 80,663
|  | 84,060 | 135,162
Page 10
REDGATE DAIRY FARM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary A shares of £1.00 each | 1,000 | 1,000
|  | 1,000 (2024 - 1,000) Ordinary B shares of £1.00 each | 1,000 | 1,000
|  |  | 2,000 | 2,000
12. | Related party transactions
| During the year the Company operated loans with the directors of the Company. The amount payable to the directors at the year end was £1,241,327 (2024 - £2,267,537). These loans are interest free and there is no expectation that these will be repaid imminently. During the year the Company operated loans with East Anglia Straw Limited, a company under common control. The amount payable to East Anglia Straw Limited at the year end was £nil (2024 - £4,790) receivable from East Anglia Straw Limited). This loan is interest free and repayable on demand. During the year the Company operated loans with Frieden Limited, a company under common control. The amount payable to Frieden Limited at the year end was £1,718,639 (2024 - £895,862 receivable from Frieden Ltd). This loan is interest free and repayable on demand.
Page 11