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REGISTERED NUMBER: 02024750 (England and Wales)















CROP MANAGEMENT INFORMATION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






CROP MANAGEMENT INFORMATION LIMITED (REGISTERED NUMBER: 02024750)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 5


CROP MANAGEMENT INFORMATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mrs D A Green
Mrs J R A Evans



REGISTERED OFFICE: 3 Castlegate
Grantham
Lincolnshire
NG31 6SF



REGISTERED NUMBER: 02024750 (England and Wales)



ACCOUNTANTS: Duncan & Toplis Limited
3 Castlegate
Grantham
Lincolnshire
NG31 6SF



BANKERS: Lloyds Bank plc
42 St Peters Hill
Grantham
Lincolnshire
NG31 6QJ

CROP MANAGEMENT INFORMATION LIMITED (REGISTERED NUMBER: 02024750)

STATEMENT OF FINANCIAL POSITION
31 AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,450 19,407
Investments 5 2,618,809 2,313,836
2,633,259 2,333,243

CURRENT ASSETS
Stock 351,742 209,799
Debtors 6 1,990 2,408
Cash at bank 244,743 426,832
598,475 639,039
CREDITORS
Amounts falling due within one year 7 3,907 3,535
NET CURRENT ASSETS 594,568 635,504
TOTAL ASSETS LESS CURRENT LIABILITIES 3,227,827 2,968,747

PROVISIONS FOR LIABILITIES 66,092 -
NET ASSETS 3,161,735 2,968,747

CAPITAL AND RESERVES
Called up share capital 8 90 90
Other reserves 10 10
Retained earnings 3,161,635 2,968,647
SHAREHOLDERS' FUNDS 3,161,735 2,968,747

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2025 and were signed on its behalf by:



Mrs D A Green - Director


CROP MANAGEMENT INFORMATION LIMITED (REGISTERED NUMBER: 02024750)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Crop Management Information 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the fair value of consideration received for the sale of property, excluding value added tax. Revenue is recognised in the period in which the sales are completed.

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

Tangible fixed assets are held at cost less accumulated depreciation.

Stocks
Stock comprises land and buildings held for development and is valued at the lower of cost and fair value less costs to complete and sell.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Investments
Investments are shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

CROP MANAGEMENT INFORMATION LIMITED (REGISTERED NUMBER: 02024750)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Equipment
and
vehicles
£   
COST
At 1 September 2023
and 31 August 2024 60,484
DEPRECIATION
At 1 September 2023 41,077
Charge for year 4,957
At 31 August 2024 46,034
NET BOOK VALUE
At 31 August 2024 14,450
At 31 August 2023 19,407

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 September 2023 2,313,836
Additions 463,737
Disposals (449,658 )
Revaluations 290,894
At 31 August 2024 2,618,809
NET BOOK VALUE
At 31 August 2024 2,618,809
At 31 August 2023 2,313,836

Cost or valuation at 31 August 2024 is represented by:

Other
investments
£   
Valuation in 2024 624,903
Cost 1,993,906
2,618,809

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 148 789
Prepayments and accrued income 1,842 1,619
1,990 2,408

CROP MANAGEMENT INFORMATION LIMITED (REGISTERED NUMBER: 02024750)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 219 59
Other taxes and social security 408 401
Accruals and deferred income 3,280 3,075
3,907 3,535

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
90 Ordinary £1 90 90

9. POST BALANCE SHEET EVENTS

Subsequent to the year end, the company approved dividends of £40,000.