Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false2023-01-01truetrueOther retail sales12 06386445 2023-01-01 2023-12-31 06386445 2023-12-31 06386445 2022-01-01 2022-12-31 06386445 2022-12-31 06386445 c:Director2 2023-01-01 2023-12-31 06386445 d:PlantMachinery 2023-01-01 2023-12-31 06386445 d:MotorVehicles 2023-01-01 2023-12-31 06386445 d:OfficeEquipment 2023-01-01 2023-12-31 06386445 d:ShareCapital 2023-12-31 06386445 d:ShareCapital 2022-12-31 06386445 c:OrdinaryShareClass1 2023-01-01 2023-12-31 06386445 c:OrdinaryShareClass1 2023-12-31 06386445 c:OrdinaryShareClass1 2022-12-31 06386445 c:OrdinaryShareClass2 2023-01-01 2023-12-31 06386445 c:OrdinaryShareClass2 2023-12-31 06386445 c:OrdinaryShareClass2 2022-12-31 06386445 c:OrdinaryShareClass3 2023-01-01 2023-12-31 06386445 c:OrdinaryShareClass3 2023-12-31 06386445 c:OrdinaryShareClass3 2022-12-31 06386445 c:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 06386445 c:FRS102 2023-01-01 2023-12-31 06386445 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 06386445 c:FullAccounts 2023-01-01 2023-12-31 06386445 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure

Company Registration Number 06386445























AGRO SUPPLY UK LIMITED





UNAUDITED
FINANCIAL STATEMENTS





 31 DECEMBER 2023

























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AGRO SUPPLY UK LIMITED
REGISTERED NUMBER: 06386445

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
1,000
1,000

  
1,000
1,000

Total assets less current liabilities
  
 
 
1,000
 
 
1,000

  

Net assets
  
1,000
1,000


Capital and reserves
  

Called up share capital 
 6 
1,000
1,000

  
1,000
1,000


For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




L R Furlong
Director

Date: 13 September 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
AGRO SUPPLY UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Agro Supply UK Limited is a private company limited by shares, incorporated in England with the company registration number 06386445. The registered office is Avian House, Thirsk Industrial Park, Thirsk, North Yorkshire, YO7 3BX. 
These financial statements have been presented in pounds sterling as this is the currency of the primary economic environment in which the company operates.
The company ceased trading on 31 December 2022 and remained dormant throughout the period to 31 December 2023.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 2

 
AGRO SUPPLY UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Reducing Balance
Motor vehicles
-
25%
Reducing Balance
Office equipment
-
33%
Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Debtors





Page 3

 
AGRO SUPPLY UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,000
1,000

1,000
1,000



5.


Deferred taxation


6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



340 (2022 - 340) Ordinary 'A' shares of £1.00 each
340
340
510 (2022 - 510) Ordinary 'B' shares of £1.00 each
510
510
150 (2022 - 150) Ordinary 'C' shares of £1.00 each
150
150

1,000

1,000



7.


Related party transactions

The company has taken advantage of the exemption contained in Section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with related parties which are on an arms length basis.


Page 4