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REGISTERED NUMBER: 06911644 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Paddy Roche Agricultural Services
Limited

Paddy Roche Agricultural Services
Limited (Registered number: 06911644)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Paddy Roche Agricultural Services
Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: C T Roche





REGISTERED OFFICE: Unit 17 Lancaster Road
Sarum Business Park
Salisbury
Wiltshire
SP4 6FB





REGISTERED NUMBER: 06911644 (England and Wales)





ACCOUNTANTS: Rawlence and Browne UDY Limited
T/A Potter and Pollard
Unit 17 Lancaster Road
Sarum Business Park
Old Sarum
Salisbury
Wiltshire
SP4 6FB

Paddy Roche Agricultural Services
Limited (Registered number: 06911644)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 94,593 105,458

CURRENT ASSETS
Debtors 5 168,698 79,064
Cash at bank 517,395 443,002
686,093 522,066
CREDITORS
Amounts falling due within one year 6 209,780 63,391
NET CURRENT ASSETS 476,313 458,675
TOTAL ASSETS LESS CURRENT
LIABILITIES

570,906

564,133

CREDITORS
Amounts falling due after more than one
year

7

(16,612

)

(26,921

)

PROVISIONS FOR LIABILITIES (21,756 ) (23,048 )
NET ASSETS 532,538 514,164

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 532,438 514,064
532,538 514,164

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

Paddy Roche Agricultural Services
Limited (Registered number: 06911644)

Balance Sheet - continued
31 May 2024


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 director and authorised for issue on 20 August 2024 and were signed by:





C T Roche - Director


Paddy Roche Agricultural Services
Limited (Registered number: 06911644)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Paddy Roche Agricultural 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
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 - 33% on cost and 25% on reducing balance

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 2 (2023 - 2 ) .

Paddy Roche Agricultural Services
Limited (Registered number: 06911644)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 291,448
Additions 22,995
Disposals (13,089 )
At 31 May 2024 301,354
DEPRECIATION
At 1 June 2023 185,990
Charge for year 31,530
Eliminated on disposal (10,759 )
At 31 May 2024 206,761
NET BOOK VALUE
At 31 May 2024 94,593
At 31 May 2023 105,458

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 46,932 35,490
Amounts recoverable on contract 106,338 18,150
Other debtors 15,428 25,424
168,698 79,064

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 6,000 6,000
Hire purchase contracts 5,529 5,720
Trade creditors 102,805 29,523
Taxation and social security 31,688 17,295
Other creditors 63,758 4,853
209,780 63,391

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 7,000 13,000
Hire purchase contracts 9,612 13,921
16,612 26,921