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REGISTERED NUMBER: 07233541 (England and Wales)






















Agricola Bottling Limited

Unaudited Financial Statements for the Year Ended 30th April 2024






Agricola Bottling Limited (Registered number: 07233541)






Contents of the Financial Statements
for the year ended 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Agricola Bottling Limited

Company Information
for the year ended 30th April 2024







DIRECTORS: T L Mellor
Mrs K E Balchin
A D Balchin





REGISTERED OFFICE: Hunmanby Grange
Wold Newton
Driffield
East Yorkshire
YO25 3HS





REGISTERED NUMBER: 07233541 (England and Wales)





ACCOUNTANTS: Smailes Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

Agricola Bottling Limited (Registered number: 07233541)

Balance Sheet
30th April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 376,083 294,546
376,083 294,546

CURRENT ASSETS
Stocks 69,754 77,721
Debtors 6 114,531 64,877
184,285 142,598
CREDITORS
Amounts falling due within one year 7 285,591 167,253
NET CURRENT LIABILITIES (101,306 ) (24,655 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

274,777

269,891

CREDITORS
Amounts falling due after more than one
year

8

(205,442

)

(150,891

)

PROVISIONS FOR LIABILITIES - (3,158 )
NET ASSETS 69,335 115,842

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 69,135 115,642
69,335 115,842

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Agricola Bottling Limited (Registered number: 07233541)

Balance Sheet - continued
30th April 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th December 2024 and were signed on its behalf by:




Mrs K E Balchin - Director



A D Balchin - Director


Agricola Bottling Limited (Registered number: 07233541)

Notes to the Financial Statements
for the year ended 30th April 2024

1. STATUTORY INFORMATION

Agricola Bottling 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Agricola Bottling Limited (Registered number: 07233541)

Notes to the Financial Statements - continued
for the year ended 30th April 2024

2. ACCOUNTING POLICIES - continued

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 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2023
and 30th April 2024 5,000
AMORTISATION
At 1st May 2023
and 30th April 2024 5,000
NET BOOK VALUE
At 30th April 2024 -
At 30th April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2023 593,436
Additions 135,609
At 30th April 2024 729,045
DEPRECIATION
At 1st May 2023 298,890
Charge for year 54,072
At 30th April 2024 352,962
NET BOOK VALUE
At 30th April 2024 376,083
At 30th April 2023 294,546

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 82,372 52,734
Other debtors 32,159 12,143
114,531 64,877

Agricola Bottling Limited (Registered number: 07233541)

Notes to the Financial Statements - continued
for the year ended 30th April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 17,045 38,460
Hire purchase contracts 25,177 23,202
Trade creditors 93,145 71,353
Taxation and social security 8,686 3,299
Other creditors 141,538 30,939
285,591 167,253

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 43,922 71,074
Other creditors 161,520 79,817
205,442 150,891

9. CONTINGENT LIABILITIES

The company has a cross guarantee with Wold Toppers Limited and Spirit of Yorkshire Limited in connection with the bank facilities that Spirit of Yorkshire Limited have with Virgin Money (formerly known as Clydesdale Bank Plc).