C & A Agricultural Contractors Limited 04647373 false 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is that of agricultural contractors. Digita Accounts Production Advanced 6.30.9574.0 true 04647373 2023-04-01 2024-03-31 04647373 2024-03-31 04647373 bus:OrdinaryShareClass1 2024-03-31 04647373 core:RetainedEarningsAccumulatedLosses 2024-03-31 04647373 core:ShareCapital 2024-03-31 04647373 core:CurrentFinancialInstruments 2024-03-31 04647373 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 04647373 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 04647373 core:FurnitureFittings 2024-03-31 04647373 core:MotorVehicles 2024-03-31 04647373 core:OfficeEquipment 2024-03-31 04647373 core:PlantMachinery 2024-03-31 04647373 bus:SmallEntities 2023-04-01 2024-03-31 04647373 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04647373 bus:FilletedAccounts 2023-04-01 2024-03-31 04647373 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04647373 bus:RegisteredOffice 2023-04-01 2024-03-31 04647373 bus:Director1 2023-04-01 2024-03-31 04647373 bus:Director3 2023-04-01 2024-03-31 04647373 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 04647373 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04647373 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 04647373 core:ShareCapital 2023-04-01 2024-03-31 04647373 core:FurnitureFittings 2023-04-01 2024-03-31 04647373 core:FurnitureFittingsToolsEquipment 2023-04-01 2024-03-31 04647373 core:MotorVehicles 2023-04-01 2024-03-31 04647373 core:OfficeEquipment 2023-04-01 2024-03-31 04647373 core:PlantMachinery 2023-04-01 2024-03-31 04647373 countries:AllCountries 2023-04-01 2024-03-31 04647373 2023-03-31 04647373 core:RetainedEarningsAccumulatedLosses 2023-03-31 04647373 core:ShareCapital 2023-03-31 04647373 core:FurnitureFittings 2023-03-31 04647373 core:MotorVehicles 2023-03-31 04647373 core:OfficeEquipment 2023-03-31 04647373 core:PlantMachinery 2023-03-31 04647373 2022-04-01 2023-03-31 04647373 2023-03-31 04647373 bus:OrdinaryShareClass1 2023-03-31 04647373 core:CurrentFinancialInstruments 2023-03-31 04647373 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 04647373 core:Non-currentFinancialInstruments core:AfterOneYear 2023-03-31 04647373 core:FurnitureFittings 2023-03-31 04647373 core:MotorVehicles 2023-03-31 04647373 core:OfficeEquipment 2023-03-31 04647373 core:PlantMachinery 2023-03-31 04647373 core:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 04647373 core:ShareCapital 2022-04-01 2023-03-31 04647373 2022-03-31 04647373 core:RetainedEarningsAccumulatedLosses 2022-03-31 04647373 core:ShareCapital 2022-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 04647373

C & A Agricultural Contractors Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2024

 

C & A Agricultural Contractors Limited

Company Information

Directors

Mrs B E Stubbs

Mr C D Stubbs

Registered office

Station House
Station Road
Rugeley
Staffordshire
WS15 3HA

Accountants

Wychbury Greaves
Station House
Station Road
Rugeley
Staffordshire
WS15 3HA

 

C & A Agricultural Contractors Limited

(Registration number: 04647373)
Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

137,954

168,935

Current assets

 

Stocks

5,400

5,500

Debtors

32,872

27,555

Cash at bank and in hand

 

15,550

26,152

 

53,822

59,207

Creditors: Amounts falling due within one year

(98,721)

(99,272)

Net current liabilities

 

(44,899)

(40,065)

Total assets less current liabilities

 

93,055

128,870

Creditors: Amounts falling due after more than one year

-

(13,812)

Provisions for liabilities

(21,768)

(23,759)

Net assets

 

71,287

91,299

Capital and reserves

 

Called up share capital

5

2

2

Retained earnings

71,285

91,297

Shareholders' funds

 

71,287

91,299

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 November 2024 and signed on its behalf by:
 

 

C & A Agricultural Contractors Limited

(Registration number: 04647373)
Balance Sheet as at 31 March 2024

.........................................
Mr C D Stubbs
Director

 

C & A Agricultural Contractors Limited

Statement of Changes in Equity for the Year Ended 31 March 2024

Share capital
£

Retained earnings
£

Total
£

At 1 April 2023

2

91,297

91,299

Loss for the year

-

(18,012)

(18,012)

Dividends

-

(2,000)

(2,000)

At 31 March 2024

2

71,285

71,287

Share capital
£

Retained earnings
£

Total
£

At 1 April 2022

2

110,436

110,438

Loss for the year

-

(15,139)

(15,139)

Dividends

-

(4,000)

(4,000)

At 31 March 2023

2

91,297

91,299

 

C & A Agricultural Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales .

The address of its registered office is:
Station House
Station Road
Rugeley
Staffordshire
WS15 3HA
England

These financial statements were authorised for issue by the Board on 18 November 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

C & A Agricultural Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and Machinery

10% reducing balance

Fixtures and fittings

20% reducing balance

Computer Equipment

20% on cost

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

C & A Agricultural Contractors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

4

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Cost or valuation

At 1 April 2023

4,148

269,978

896

31,187

At 31 March 2024

4,148

269,978

896

31,187

Depreciation

At 1 April 2023

4,148

126,525

364

6,237

Charge for the year

-

25,812

179

4,990

At 31 March 2024

4,148

152,337

543

11,227

Carrying amount

At 31 March 2024

-

117,641

353

19,960

At 31 March 2023

-

143,453

532

24,950

Total
£

Cost or valuation

At 1 April 2023

306,209

At 31 March 2024

306,209

Depreciation

At 1 April 2023

137,274

Charge for the year

30,981

At 31 March 2024

168,255

Carrying amount

At 31 March 2024

137,954

At 31 March 2023

168,935

5

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

2

2

2

2