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2021-04-05
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No description of principal activities is disclosed
2020-04-06
Sage Accounts Production 21.0 - FRS102_2021
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2020-04-06
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2021-04-05
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00850518
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00850518
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2020-04-05
00850518
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2021-04-05
00850518
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00850518
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2020-04-05
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2021-04-05
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core:ShareCapital
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core:OwnedOrFreeholdAssets
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2021-04-05
Company registration number:
00850518
Hill Farm (Castle Camps) Ltd
Unaudited filleted financial statements
05 April 2021
Hill Farm (Castle Camps) Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Hill Farm (Castle Camps) Ltd
Directors and other information
|
|
|
|
Directors
|
Mr Peter Frederick Norden
|
|
|
Mr Robert David Norden
|
|
|
Mr Phillip Frederick Norden
|
|
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Ms Alison Louise Norden
|
|
|
|
|
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|
Company number
|
00850518
|
|
|
|
|
|
|
|
Registered office
|
Hill Farm
|
|
|
Bartlow Road
|
|
|
Castle Camps
|
|
|
Cambridgeshire
|
|
|
CB21 4SX
|
|
|
|
|
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Business address
|
Bartlow Road
|
|
|
Castle Camps
|
|
|
Cambridge
|
|
|
CB21 4SX
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|
|
|
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|
|
Accountants
|
Dilloways
|
|
|
Weavers Business Centre
|
|
|
6 Hamlet Road
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|
|
Haverhill
|
|
|
Suffolk
|
|
|
CB9 8EE
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|
|
Hill Farm (Castle Camps) Ltd
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Hill Farm (Castle Camps) Ltd
Year ended 5 April 2021
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hill Farm (Castle Camps) Ltd for the year ended 5 April 2021 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Hill Farm (Castle Camps) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Hill Farm (Castle Camps) Ltd and state those matters that we have agreed to state to the board of directors of Hill Farm (Castle Camps) Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hill Farm (Castle Camps) Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Hill Farm (Castle Camps) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hill Farm (Castle Camps) Ltd. You consider that Hill Farm (Castle Camps) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Hill Farm (Castle Camps) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Dilloways
Chartered Accountants
Weavers Business Centre
6 Hamlet Road
Haverhill
Suffolk
CB9 8EE
5 April 2022
Hill Farm (Castle Camps) Ltd
Statement of financial position
5 April 2021
|
|
|
2021
|
|
|
|
2020
|
|
|
|
|
Note
|
£
|
|
£
|
|
£
|
|
£
|
|
|
|
|
|
|
|
|
|
|
Fixed assets
|
|
|
|
|
|
|
|
|
|
Tangible assets
|
|
5
|
1,329,885
|
|
|
|
1,287,842
|
|
|
|
|
|
_______
|
|
|
|
_______
|
|
|
|
|
|
|
|
1,329,885
|
|
|
|
1,287,842
|
|
|
|
|
|
|
|
|
|
|
Current assets
|
|
|
|
|
|
|
|
|
|
Stocks
|
|
|
99,223
|
|
|
|
115,357
|
|
|
Debtors
|
|
6
|
20,384
|
|
|
|
18,684
|
|
|
Cash at bank and in hand
|
|
|
245,900
|
|
|
|
338,419
|
|
|
|
|
|
_______
|
|
|
|
_______
|
|
|
|
|
|
365,507
|
|
|
|
472,460
|
|
|
Creditors: amounts falling due
|
|
|
|
|
|
|
|
|
|
within one year
|
|
7
|
(
42,277)
|
|
|
|
(
113,520)
|
|
|
|
|
|
_______
|
|
|
|
_______
|
|
|
Net current assets
|
|
|
|
|
323,230
|
|
|
|
358,940
|
|
|
|
|
|
_______
|
|
|
|
_______
|
Total assets less current liabilities
|
|
|
|
|
1,653,115
|
|
|
|
1,646,782
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Provisions for liabilities
|
|
|
|
|
(
4,910)
|
|
|
|
(
3,634)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______
|
|
|
|
_______
|
Net assets
|
|
|
|
|
1,648,205
|
|
|
|
1,643,148
|
|
|
|
|
|
_______
|
|
|
|
_______
|
|
|
|
|
|
|
|
|
|
|
Capital and reserves
|
|
|
|
|
|
|
|
|
|
Called up share capital
|
|
|
|
|
10,000
|
|
|
|
10,000
|
Revaluation reserve
|
|
|
|
|
988,529
|
|
|
|
988,529
|
Profit and loss account
|
|
|
|
|
649,676
|
|
|
|
644,619
|
|
|
|
|
|
_______
|
|
|
|
_______
|
Shareholders funds
|
|
|
|
|
1,648,205
|
|
|
|
1,643,148
|
|
|
|
|
|
_______
|
|
|
|
_______
|
|
|
|
|
|
|
|
|
|
|
For the year ending 05 April 2021 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.
These financial statements were approved by the
board of directors
and authorised for issue on
05 April 2022
, and are signed on behalf of the board by:
Mr Peter Frederick Norden
Director
Company registration number:
00850518
Hill Farm (Castle Camps) Ltd
Statement of changes in equity
Year ended 5 April 2021
|
|
Called up share capital
|
|
Revaluation reserve
|
|
Profit and loss account
|
Total
|
|
|
|
|
|
£
|
|
£
|
|
£
|
£
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At 6 April 2019
|
|
10,000
|
|
988,529
|
|
726,861
|
1,725,390
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit/(loss) for the year
|
|
|
|
|
|
(
82,242)
|
(
82,242)
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
Total comprehensive income for the year
|
|
-
|
|
-
|
|
(
82,242)
|
(
82,242)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
At 5 April 2020 and 6 April 2020
|
|
10,000
|
|
988,529
|
|
644,619
|
1,643,148
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Profit/(loss) for the year
|
|
|
|
|
|
9,057
|
9,057
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
Total comprehensive income for the year
|
|
-
|
|
-
|
|
9,057
|
9,057
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dividends paid and payable
|
|
|
|
|
|
(
4,000)
|
(
4,000)
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
Total investments by and distributions to owners
|
|
-
|
|
-
|
|
(
4,000)
|
(
4,000)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
At 5 April 2021
|
|
10,000
|
|
988,529
|
|
649,676
|
1,648,205
|
|
|
|
|
|
_______
|
|
_______
|
|
_______
|
_______
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Hill Farm (Castle Camps) Ltd
Notes to the financial statements
Year ended 5 April 2021
1.
General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Hill Farm, Bartlow Road, Castle Camps, Cambridgeshire, CB21 4SX.
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.
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.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods.Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation.
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
|
-
|
25 %
|
reducing balance
|
|
Fittings fixtures and equipment
|
-
|
25 %
|
reducing balance
|
|
Motor vehicles
|
-
|
25 %
|
reducing balance
|
|
|
|
|
|
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.
Defined contribution plans
Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
3
(2020:
3
).
5.
Tangible assets
|
|
Freehold property
|
Plant and machinery
|
Motor vehicles
|
Total
|
|
|
|
|
|
£
|
£
|
£
|
£
|
|
|
|
|
Cost
|
|
|
|
|
|
|
|
|
At 6 April 2020
|
1,281,560
|
115,503
|
5,400
|
1,402,463
|
|
|
|
|
Additions
|
50,038
|
6,689
|
-
|
56,727
|
|
|
|
|
Disposals
|
-
|
(
6,200)
|
-
|
(
6,200)
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
At 5 April 2021
|
1,331,598
|
115,992
|
5,400
|
1,452,990
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
Depreciation
|
|
|
|
|
|
|
|
|
At 6 April 2020
|
23,704
|
87,226
|
3,691
|
114,621
|
|
|
|
|
Charge for the year
|
3,853
|
8,146
|
428
|
12,427
|
|
|
|
|
Disposals
|
-
|
(
3,943)
|
-
|
(
3,943)
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
At 5 April 2021
|
27,557
|
91,429
|
4,119
|
123,105
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
Carrying amount
|
|
|
|
|
|
|
|
|
At 5 April 2021
|
1,304,041
|
24,563
|
1,281
|
1,329,885
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
At 5 April 2020
|
1,257,856
|
28,277
|
1,709
|
1,287,842
|
|
|
|
|
|
_______
|
_______
|
_______
|
_______
|
|
|
|
|
|
|
|
|
|
|
|
|
6.
Debtors
|
|
|
2021
|
2020
|
|
|
|
£
|
£
|
|
Trade debtors
|
|
13,627
|
9,767
|
|
Other debtors
|
|
6,757
|
8,917
|
|
|
|
_______
|
_______
|
|
|
|
20,384
|
18,684
|
|
|
|
_______
|
_______
|
|
|
|
|
|
7.
Creditors: amounts falling due within one year
|
|
|
2021
|
2020
|
|
|
|
£
|
£
|
|
Trade creditors
|
|
30,626
|
41,128
|
|
Corporation tax
|
|
4,610
|
46,479
|
|
Social security and other taxes
|
|
420
|
398
|
|
Other creditors
|
|
6,621
|
25,515
|
|
|
|
_______
|
_______
|
|
|
|
42,277
|
113,520
|
|
|
|
_______
|
_______
|
|
|
|
|
|