Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31holding companytrue0false2023-08-01false0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11046242 2023-08-01 2024-07-31 11046242 2022-08-01 2023-07-31 11046242 2024-07-31 11046242 2023-07-31 11046242 c:Director1 2023-08-01 2024-07-31 11046242 d:CurrentFinancialInstruments 2024-07-31 11046242 d:CurrentFinancialInstruments 2023-07-31 11046242 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 11046242 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 11046242 d:ShareCapital 2024-07-31 11046242 d:ShareCapital 2023-07-31 11046242 d:RetainedEarningsAccumulatedLosses 2024-07-31 11046242 d:RetainedEarningsAccumulatedLosses 2023-07-31 11046242 c:OrdinaryShareClass1 2023-08-01 2024-07-31 11046242 c:OrdinaryShareClass1 2024-07-31 11046242 c:OrdinaryShareClass1 2023-07-31 11046242 c:FRS102 2023-08-01 2024-07-31 11046242 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11046242 c:FullAccounts 2023-08-01 2024-07-31 11046242 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11046242 2 2023-08-01 2024-07-31 11046242 6 2023-08-01 2024-07-31 11046242 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11046242









AGROUPCO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
AGROUPCO LIMITED
REGISTERED NUMBER: 11046242

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Investments
 4 
310,003
310,003

  
310,003
310,003

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
225,001
50,001

Cash at bank and in hand
  
1,700,276
1,930,027

  
1,925,277
1,980,028

Creditors: amounts falling due within one year
 6 
(4,745)
(2,341)

NET CURRENT ASSETS
  
 
 
1,920,532
 
 
1,977,687

NET ASSETS
  
2,230,535
2,287,690


CAPITAL AND RESERVES
  

Called up share capital 
 7 
6
6

Profit and loss account
  
2,230,529
2,287,684

  
2,230,535
2,287,690


Page 1

 
AGROUPCO LIMITED
REGISTERED NUMBER: 11046242
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 her 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: 




Courtney Leigh Whalen Van de Weyer
Director

Date: 20 November 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
AGROUPCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


GENERAL INFORMATION

Agroupco Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA.
The Company's functional and presentaitonal currency is GBP.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
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

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
AGROUPCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.8

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.


EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies

£



COST


At 1 August 2023
310,003



At 31 July 2024
310,003





5.


DEBTORS

2024
2023
£
£

Amounts owed by group undertakings
225,000
50,000

Other debtors
1
1

225,001
50,001


Page 4

 
AGROUPCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Corporation tax
2,285
-

Accruals and deferred income
2,460
2,341

4,745
2,341



7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



6 (2023 - 6) Ordinary shares of £1.00 each
6
6


 
Page 5