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Company Registration No. 9424176 (England and Wales)
Ed Royle Agricultural Ltd Unaudited accounts for the year ended 31 March 2023
Ed Royle Agricultural Ltd Unaudited accounts Contents
Page
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Ed Royle Agricultural Ltd Company Information for the year ended 31 March 2023
Director
Edward Royle
Secretary
Edward Burton
Company Number
9424176 (England and Wales)
Registered Office
The Workshop Painesbrook Lane Hadnall Shropshire SY4 4BA
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Ed Royle Agricultural Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,000 
3,000 
Tangible assets
9,029 
10,644 
11,029 
13,644 
Current assets
Inventories
5,059 
9,823 
Debtors
58,017 
58,017 
Cash at bank and in hand
109,879 
73,937 
172,955 
141,777 
Creditors: amounts falling due within one year
(75,893)
(53,337)
Net current assets
97,062 
88,440 
Net assets
108,091 
102,084 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
107,091 
101,084 
Shareholders' funds
108,091 
102,084 
For the year ending 31 March 2023 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 director acknowledges his 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 and authorised for issue on 10 October 2023 and were signed on its behalf by
Edward Royle Director Company Registration No. 9424176
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Ed Royle Agricultural Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Ed Royle Agricultural Ltd is a private company, limited by shares, registered in England and Wales, registration number 9424176. The registered office is The Workshop, Painesbrook Lane, Hadnall, Shropshire, SY4 4BA.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0%
Plant & machinery
25%
Motor vehicles
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
10,000 
At 31 March 2023
10,000 
Amortisation
At 1 April 2022
7,000 
Charge for the year
1,000 
At 31 March 2023
8,000 
Net book value
At 31 March 2023
2,000 
At 31 March 2022
3,000 
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Ed Royle Agricultural Ltd Notes to the Accounts for the year ended 31 March 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
4,178 
6,205 
7,723 
18,106 
At 31 March 2023
4,178 
6,205 
7,723 
18,106 
Depreciation
At 1 April 2022
- 
3,781 
3,681 
7,462 
Charge for the year
- 
604 
1,011 
1,615 
At 31 March 2023
- 
4,385 
4,692 
9,077 
Net book value
At 31 March 2023
4,178 
1,820 
3,031 
9,029 
At 31 March 2022
4,178 
2,424 
4,042 
10,644 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
58,017 
58,017 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
3,975 
8,280 
Taxes and social security
11,450 
3,376 
Loans from directors
60,215 
41,406 
Accruals
253 
275 
75,893 
53,337 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Controlling party
The ultimate controlling party of Ed Royle Agricultural Ltd is Edward George Royle, shareholder and sole director
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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