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REGISTERED NUMBER: 08137762 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Andrew Worrall Agriculture Ltd

Andrew Worrall Agriculture Ltd (Registered number: 08137762)






Contents of the Financial Statements
for the year ended 31 July 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Andrew Worrall Agriculture Ltd

Company Information
for the year ended 31 July 2023







DIRECTOR: A Worrall





REGISTERED OFFICE: Datum House
Electra Way
Crewe
Cheshire
CW1 6ZF





REGISTERED NUMBER: 08137762 (England and Wales)






Andrew Worrall Agriculture Ltd (Registered number: 08137762)

Statement of Financial Position
31 July 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,066 1,488

CURRENT ASSETS
Debtors 5 16,247 11,411
Cash at bank 11,345 1,906
27,592 13,317
CREDITORS
Amounts falling due within one year 6 (34,631 ) (20,792 )
NET CURRENT LIABILITIES (7,039 ) (7,475 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,973

)

(5,987

)

CREDITORS
Amounts falling due after more than one
year

7

(2,938

)

(4,049

)
NET LIABILITIES (6,911 ) (10,036 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (7,011 ) (10,136 )
(6,911 ) (10,036 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Andrew Worrall Agriculture Ltd (Registered number: 08137762)

Statement of Financial Position - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2024 and were signed by:





A Worrall - Director


Andrew Worrall Agriculture Ltd (Registered number: 08137762)

Notes to the Financial Statements
for the year ended 31 July 2023

1. STATUTORY INFORMATION

Andrew Worrall Agriculture Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation
The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going Concern
No material uncertainties, that may cast doubt about the ability of the company to continue as a going concern have been identified by the directors and they therefore consider it appropriate to prepare the financial statements on the going concern basis.

Revenue recognition
Revenue (described as turnover) is measured at the fair value of the consideration received and represents amounts receivable for goods supplied and services rendered, stated net of discounts and Value Added Tax.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' current accounts and loans.

Bank loans and directors loans are initially measured at the present value of future payments, discounted at a market rate of interest and subsequently at amortised cost using the effective interest method.

Directors current balances (being those repayable on demand), trade debtors, other debtors and creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment.If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.


Andrew Worrall Agriculture Ltd (Registered number: 08137762)

Notes to the Financial Statements - continued
for the year ended 31 July 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 2,452
Additions 2,600
At 31 July 2023 5,052
DEPRECIATION
At 1 August 2022 964
Charge for year 1,022
At 31 July 2023 1,986
NET BOOK VALUE
At 31 July 2023 3,066
At 31 July 2022 1,488

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 16,247 11,411

Andrew Worrall Agriculture Ltd (Registered number: 08137762)

Notes to the Financial Statements - continued
for the year ended 31 July 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1,111 1,084
Trade creditors 1,501 1,322
Taxation and social security - (1,542 )
Other creditors 32,019 19,928
34,631 20,792

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 2,938 4,049