Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-06-29falseActivities of agricultural holding companiesfalse1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14970661 2023-06-28 14970661 2023-06-29 2024-06-30 14970661 1999-03-02 2023-06-28 14970661 2024-06-30 14970661 c:Director1 2023-06-29 2024-06-30 14970661 c:Director1 2024-06-30 14970661 c:Director2 2023-06-29 2024-06-30 14970661 c:Director2 2024-06-30 14970661 c:RegisteredOffice 2023-06-29 2024-06-30 14970661 d:CurrentFinancialInstruments 2024-06-30 14970661 d:Non-currentFinancialInstruments 2024-06-30 14970661 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14970661 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 14970661 d:ShareCapital 2023-06-29 2024-06-30 14970661 d:ShareCapital 2024-06-30 14970661 d:RetainedEarningsAccumulatedLosses 2023-06-29 2024-06-30 14970661 d:RetainedEarningsAccumulatedLosses 2024-06-30 14970661 c:FRS102 2023-06-29 2024-06-30 14970661 c:AuditExempt-NoAccountantsReport 2023-06-29 2024-06-30 14970661 c:FullAccounts 2023-06-29 2024-06-30 14970661 c:PrivateLimitedCompanyLtd 2023-06-29 2024-06-30 14970661 e:PoundSterling 2023-06-29 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14970661









AGRIUM CAPITAL LIMITED







UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2024

 
AGRIUM CAPITAL LIMITED
 
 
COMPANY INFORMATION


Directors
Mark Turner (appointed 10 February 2025)
Neil Norman Arthur Carter (appointed 29 June 2023, resigned 10 February 2025)




Registered number
14970661



Registered office
1 Half Moon Street

London

W1J 7AY





 
AGRIUM CAPITAL LIMITED
 

CONTENTS



Page
Director's Report
1
Director's Responsibilities Statement
2
Profit and Loss Account
3
Statement of Comprehensive Income
4
Balance Sheet
5
Statement of Changes in Equity
6
Notes to the Financial Statements
7 - 9


 
AGRIUM CAPITAL LIMITED
 
 
 
DIRECTOR'S REPORT
FOR THE PERIOD ENDED 30 JUNE 2024

The director presents his report and the financial statements for the period ended 30 June 2024.

Director

The director who served during the period was:

Neil Norman Arthur Carter (appointed 29 June 2023, resigned 10 February 2025)

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 19 March 2025 and signed on its behalf.
 





Mark Turner
Director

Page 1

 
AGRIUM CAPITAL LIMITED
 
 
DIRECTOR'S RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 30 JUNE 2024

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the director is required to:

select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;


prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 2

 
AGRIUM CAPITAL LIMITED
 
 
PROFIT AND LOSS ACCOUNT
FOR THE PERIOD ENDED 30 JUNE 2024

30 June
2024
Note
£

  

Administrative expenses
  
(216,645)

Operating (loss)/profit
  
(216,645)

(Loss)/profit for the financial period
  
(216,645)

The notes on pages 7 to 9 form part of these financial statements.

Page 3

 
AGRIUM CAPITAL LIMITED
 

STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 30 JUNE 2024

30 June
2024
Note
£


(Loss)/profit for the financial period

  

(216,645)

Other comprehensive income
  

Total comprehensive income for the period
  
(216,645)

The notes on pages 7 to 9 form part of these financial statements.

Page 4

 
AGRIUM CAPITAL LIMITED
REGISTERED NUMBER: 14970661

BALANCE SHEET
AS AT 30 JUNE 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due after more than one year
 4 
100

Debtors: amounts falling due within one year
 4 
6,464

Cash at bank and in hand
 5 
9,813

  
16,377

Creditors: amounts falling due within one year
 6 
(2,922)

Net current assets
  
 
 
13,455

Total assets less current liabilities
  
13,455

Creditors: amounts falling due after more than one year
 7 
(230,000)

  

Net (liabilities)/assets
  
(216,545)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(216,645)

  
(216,545)


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 period 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 Company's financial statements have been prepared in accordance with the 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 on 19 March 2025.




Mark Turner
Director

The notes on pages 7 to 9 form part of these financial statements.

Page 5

 
AGRIUM CAPITAL LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 JUNE 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Loss for the period

-
(216,645)
(216,645)


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
(216,645)
(216,645)


Contributions by and distributions to owners

Shares issued during the period
100
-
100


Total transactions with owners
100
-
100


At 30 June 2024
100
(216,645)
(216,545)

The notes on pages 7 to 9 form part of these financial statements.

Page 6

 
AGRIUM CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Agrium Capital Ltd is a private limited company incorporated on 29 Jun 2023. Registered office
address is 1 Half Moon Street, London, W1J 7AY. Its main activity is agricultural holding companies

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 7

 
AGRIUM CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.6

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.


3.


Employees

The average monthly number of employees, including the director, during the period was as follows:


        30 June
        2024
            No.






Average Number of Employees
1


4.


Debtors

2024
£

Due after more than one year

Other debtors
100

100


2024
£

Due within one year

Other debtors
6,464

6,464

Page 8

 
AGRIUM CAPITAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

4.Debtors (continued)



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
9,813

9,813



6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
2,922

2,922



7.


Creditors: Amounts falling due after more than one year

2024
£

Loans from Related Parties
230,000

230,000



8.


Controlling party

Asset Green Ltd with CRN: 15031354 incorporated in England & Wales is the parent company of the group. 

 
Page 9