2022-12-012023-11-302023-11-30false07393050Arwel's Agri Services 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Arwel's Agri Services Limited

Registered Number
07393050
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

Arwel's Agri Services Limited
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

J A Evans
G M A Cornock-Evans

Company Secretary

G M A Cornock-Evans

Registered Address

Troedrhiw
Harford
Llanwrda
SA19 8DS

Registered Number

07393050 (England and Wales)
Arwel's Agri Services Limited
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3136,676151,313
136,676151,313
Current assets
Stocks41,418,2601,270,413
Debtors5106,988262,285
Cash at bank and on hand54,651223,233
1,579,8991,755,931
Creditors amounts falling due within one year6(593,620)(821,002)
Net current assets (liabilities)986,279934,929
Total assets less current liabilities1,122,9551,086,242
Creditors amounts falling due after one year7(52,241)(53,279)
Provisions for liabilities10(34,169)(37,828)
Net assets1,036,545995,135
Capital and reserves
Called up share capital100,100100,100
Profit and loss account936,445895,035
Shareholders' funds1,036,545995,135
The financial statements were approved and authorised for issue by the Board of Directors on 16 August 2024, and are signed on its behalf by:
J A Evans
Director
Registered Company No. 07393050
Arwel's Agri Services Limited
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1211
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 22367,038
Additions28,327
Disposals(33,467)
At 30 November 23361,898
Depreciation and impairment
At 01 December 22215,725
Charge for year36,689
On disposals(27,192)
At 30 November 23225,222
Net book value
At 30 November 23136,676
At 30 November 22151,313
4.Stocks

2023

2022

££
Raw materials and consumables1,418,2601,270,413
Total1,418,2601,270,413
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables93,601252,262
Prepayments and accrued income13,38710,023
Total106,988262,285
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables467,673736,163
Bank borrowings and overdrafts15,50022,771
Taxation and social security69,36639,005
Finance lease and HP contracts26,53912,188
Other creditors1,6621,167
Accrued liabilities and deferred income12,8809,708
Total593,620821,002
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts20,80936,863
Other creditors31,43216,416
Total52,24153,279
8.Secured creditors
Secured creditors include the following amounts repayable within one year - obligations under finance leases £26,539 (2022 - £12,188) and repayable in more than one year - obligations under finance leases £31,4320 (2022 - £16,415).
9.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts31,43216,415
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)34,16937,828
Total34,16937,828
11.Controlling party
The company is controlled by Mr & Mrs A Evans by virtue of their 100% shareholding.