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Registered number: 04097559
Agrarian Limited
Financial Statements
For The Year Ended 30 November 2023
William Price & Co
Chartered Accountants
Westbury Court Church Road
Westbury On Trym
Bristol
BS9 3EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04097559
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 144,815 113,815
Tangible Assets 5 160,516 100,342
305,331 214,157
CURRENT ASSETS
Debtors 6 49,569 123,913
Cash at bank and in hand 3,354 1,854
52,923 125,767
Creditors: Amounts Falling Due Within One Year 7 (114,201 ) (186,878 )
NET CURRENT ASSETS (LIABILITIES) (61,278 ) (61,111 )
TOTAL ASSETS LESS CURRENT LIABILITIES 244,053 153,046
Creditors: Amounts Falling Due After More Than One Year 8 (251,373 ) (38,799 )
NET (LIABILITIES)/ASSETS (7,320 ) 114,247
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (7,322 ) 114,245
SHAREHOLDERS' FUNDS (7,320) 114,247
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr P R Hall
Director
28 August 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Agrarian Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04097559 . The registered office is Walgaston, Mobley, Berkeley, Gloucestershire, GL13 9EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not applicable
Plant & Machinery 15% Straight line.
Motor Vehicles 20% Straight line.
Fixtures & Fittings 15% Straight line.
Computer Equipment 15% Straight line.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
4. Intangible Assets
Cryptocurrencies.
£
Cost
As at 1 December 2022 113,815
Additions 31,000
As at 30 November 2023 144,815
Net Book Value
As at 30 November 2023 144,815
As at 1 December 2022 113,815
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2022 24,668 68,752 - 57,949
Additions - 107,300 59,424 6,983
Disposals - (82,300 ) - -
As at 30 November 2023 24,668 93,752 59,424 64,932
Depreciation
As at 1 December 2022 - 10,313 - 46,095
Provided during the period - 14,063 11,885 9,740
Disposals - (5,625 ) - -
As at 30 November 2023 - 18,751 11,885 55,835
...CONTINUED
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Net Book Value
As at 30 November 2023 24,668 75,001 47,539 9,097
As at 1 December 2022 24,668 58,439 - 11,854
Computer Equipment Total
£ £
Cost
As at 1 December 2022 7,801 159,170
Additions - 173,707
Disposals - (82,300 )
As at 30 November 2023 7,801 250,577
Depreciation
As at 1 December 2022 2,420 58,828
Provided during the period 1,170 36,858
Disposals - (5,625 )
As at 30 November 2023 3,590 90,061
Net Book Value
As at 30 November 2023 4,211 160,516
As at 1 December 2022 5,381 100,342
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 37,549 54,552
Prepayments and accrued income 11,539 12,133
Other debtors 481 57,228
49,569 123,913
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 19,923 -
Trade creditors 39,448 115,660
Bank loans and overdrafts 8,000 8,000
Other taxes and social security 40,645 61,218
Other creditors 3,465 -
Accruals and deferred income 2,720 2,000
114,201 186,878
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 24,904 -
Bank loans 13,333 21,333
Other creditors 29,511 9,670
Amounts owed to related parties 183,625 7,796
251,373 38,799
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,923 -
Later than one year and not later than five years 24,904 -
44,827 -
44,827 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
11. Related Party Transactions
At the end of they year, the company owed Agrarian Construction Ltd, a company controlled by the directors £183,625, (£7,796 in 2022).
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