Company Registration No. NI065850 (Northern Ireland)
Churchview Farm Limited
Unaudited accounts
for the period from 1 September 2024 to 30 August 2025
Churchview Farm Limited
Unaudited accounts
Contents
Churchview Farm Limited
Company Information
for the period from 1 September 2024 to 30 August 2025
Directors
Mr Cyril Foster
Mr Cecil Wilson
Company Number
NI065850 (Northern Ireland)
Registered Office
1 Church Street
Fintona
Tyrone
BT78 2BR
Accountants
A D Pottie & Co Ltd
1 Church Street
Fintona
Tyrone
BT78 2BR
Churchview Farm Limited
Statement of financial position
as at 30 August 2025
Intangible assets
14,390
21,585
Tangible assets
645,669
648,790
Investments
186,453
186,453
Inventories
259,439
259,439
Cash at bank and in hand
(21,107)
6,192
Creditors: amounts falling due within one year
(348,942)
(444,559)
Net current assets/(liabilities)
86,302
(7,131)
Total assets less current liabilities
932,814
849,697
Creditors: amounts falling due after more than one year
(168,757)
(224,412)
Provisions for liabilities
Deferred tax
(5,000)
(5,000)
Net assets
759,057
620,285
Called up share capital
2
2
Profit and loss account
759,055
620,283
Shareholders' funds
759,057
620,285
For the period ending 30 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by
Mr Cyril Foster
Director
Company Registration No. NI065850
Churchview Farm Limited
Notes to the Accounts
for the period from 1 September 2024 to 30 August 2025
Churchview Farm Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI065850. The registered office is 1 Church Street, Fintona, Tyrone, BT78 2BR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% straight line
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Churchview Farm Limited
Notes to the Accounts
for the period from 1 September 2024 to 30 August 2025
4
Intangible fixed assets
Goodwill
At 1 September 2024
143,900
At 1 September 2024
122,315
Charge for the period
7,195
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
329,565
1,226,202
13,500
1,569,267
Additions
-
80,700
-
80,700
At 30 August 2025
329,565
1,306,902
13,500
1,649,967
At 1 September 2024
70,399
837,480
12,598
920,477
Charge for the period
13,183
70,413
225
83,821
At 30 August 2025
83,582
907,893
12,823
1,004,298
At 30 August 2025
245,983
399,009
677
645,669
At 31 August 2024
259,166
388,722
902
648,790
6
Investments
Other investments
Valuation at 1 September 2024
186,453
Valuation at 30 August 2025
186,453
Amounts falling due within one year
Trade debtors
119,796
113,086
Accrued income and prepayments
13,200
19,800
Churchview Farm Limited
Notes to the Accounts
for the period from 1 September 2024 to 30 August 2025
8
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
60,815
43,766
Obligations under finance leases and hire purchase contracts
33,340
33,340
Trade creditors
240,000
337,587
Taxes and social security
4,998
3,159
Loans from directors
5,018
24,299
9
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
79,620
112,960
10
Average number of employees
During the period the average number of employees was 2 (2024: 2).