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REGISTERED NUMBER: 07936315 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Crop Spraying Services Limited

Crop Spraying Services Limited (Registered number: 07936315)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Crop Spraying Services Limited

Company Information
for the year ended 31 December 2023







DIRECTORS: C Prinold
Mrs J M Prinold



REGISTERED OFFICE: Walcot Grange
Walcot
Telford
Shropshire
TF6 5ER



REGISTERED NUMBER: 07936315 (England and Wales)



ACCOUNTANTS: Caerwyn Jones
Chartered Accountants
Emstrey House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG



BANKERS: Lloyds Bank Plc
1 Pride Hill
Shrewsbury
Shropshire
SY1 1DG

Crop Spraying Services Limited (Registered number: 07936315)

Statement of Financial Position
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 779,703 845,705
Investments 6 - 2
779,703 845,707

CURRENT ASSETS
Inventories 14,121 59,916
Debtors 7 282,732 342,148
Cash at bank 232,803 225,546
529,656 627,610
CREDITORS
Amounts falling due within one year 8 633,122 818,691
NET CURRENT LIABILITIES (103,466 ) (191,081 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

676,237

654,626

PROVISIONS FOR LIABILITIES 66,820 52,927
NET ASSETS 609,417 601,699

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 609,415 601,697
SHAREHOLDERS' FUNDS 609,417 601,699

Crop Spraying Services Limited (Registered number: 07936315)

Statement of Financial Position - continued
31 December 2023


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

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

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2024 and were signed on its behalf by:





C Prinold - Director


Crop Spraying Services Limited (Registered number: 07936315)

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

1. STATUTORY INFORMATION

Crop Spraying Services Limited 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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
Fixtures and fittings - 20% on cost
Commercial vehicles - 20% on reducing balance

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.

Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.


Crop Spraying Services Limited (Registered number: 07936315)

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

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 78,900
AMORTISATION
At 1 January 2023
and 31 December 2023 78,900
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

Crop Spraying Services Limited (Registered number: 07936315)

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

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Tenants Plant and and Commercial
improvements machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2023 59,482 1,518,740 10,822 14,000 1,603,044
Additions - 261,506 - - 261,506
Disposals - (225,762 ) - - (225,762 )
At 31 December 2023 59,482 1,554,484 10,822 14,000 1,638,788
DEPRECIATION
At 1 January 2023 - 743,500 6,649 7,190 757,339
Charge for year 59,482 181,421 836 1,362 243,101
Eliminated on disposal - (141,355 ) - - (141,355 )
At 31 December 2023 59,482 783,566 7,485 8,552 859,085
NET BOOK VALUE
At 31 December 2023 - 770,918 3,337 5,448 779,703
At 31 December 2022 59,482 775,240 4,173 6,810 845,705

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023 2
Disposals (2 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 2

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 282,492 341,601
Other debtors 240 547
282,732 342,148

Crop Spraying Services Limited (Registered number: 07936315)

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 11,485 52,858
Taxation and social security 28,305 1,349
Other creditors 593,332 764,484
633,122 818,691

9. RELATED PARTY DISCLOSURES

Included in creditors falling due within one year are amounts totalling £519,452 (2022 £565,616) due to the directors of the company. These amounts are repayable on demand. During the year no interest was paid on these balances.