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Logo On Report
Registered Number: 09093962


 

 

 

AGRICULTURE MACHINERY CLEANING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Directors Evija Abelite
Peter Hrano
Registered Number 09093962
Registered Office 60 Rotterdam Road
Hull
East Yorkshire
HU7 0XD
Accountants Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 June 2024.
Directors
The directors who served the company throughout the year were as follows:
Evija Abelite
Peter Hrano
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are 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 enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are 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.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Peter Hrano
Director

Date approved: 25 March 2025
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Agriculture Machinery Cleaning Ltd for the year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Agriculture Machinery Cleaning Ltd for the year ended 30 June 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Agriculture Machinery Cleaning Ltd , as a body, in accordance with the terms of our engagement letter dated 25 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of Agriculture Machinery Cleaning Ltd and state those matters that we have agreed to state to the Board of Directors of Agriculture Machinery Cleaning Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Agriculture Machinery Cleaning Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Agriculture Machinery Cleaning Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Agriculture Machinery Cleaning Ltd . You consider that Agriculture Machinery Cleaning Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Agriculture Machinery Cleaning Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 June 2024



....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
25 March 2025
3
 
 
Notes
 
2024
£
  2023
£
Turnover 819,160    977,123 
Cost of sales (54,044)   (167,259)
Gross profit 765,116    809,864 
Administrative expenses (714,979)   (757,449)
Other operating income 5,000    5,000 
Operating profit 55,137    57,415 
Interest payable and similar charges (35,944)   (21,956)
Profit/(Loss) on ordinary activities before taxation 19,193    35,459 
Tax on profit on ordinary activities (37,395)  
Profit/(Loss) for the financial year (18,202)   35,459 
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 484,119    550,075 
484,119    550,075 
Current assets      
Stocks 4 70,000    33,986 
Debtors 5 147,205    198,586 
Cash at bank and in hand 47,399    63,145 
264,604    295,717 
Creditors: amount falling due within one year 6 (497,704)   (378,122)
Net current assets (233,100)   (82,405)
 
Total assets less current liabilities 251,019    467,670 
Creditors: amount falling due after more than one year 7 (54,357)   (278,863)
Provisions for liabilities 8 (37,395)  
Net assets 159,267    188,807 
 

Capital and reserves
     
Called up share capital 9 100    100 
Profit and loss account 159,167    188,707 
Shareholders' funds 159,267    188,807 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 25 March 2025 and were signed on its behalf by:


-------------------------------
Peter Hrano
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 July 2022 100  191,135  191,235 
Profit for the year 35,459  35,459 
Total comprehensive income for the year 35,459  35,459 
Dividends (37,887) (37,887)
Total investments by and distributions to owners (37,887) (37,887)
At 30 June 2023 100  188,707  188,807 
At 01 July 2023 100  188,707  188,807 
Profit for the year (18,202) (18,202)
Total comprehensive income for the year (18,202) (18,202)
Dividends (11,338) (11,338)
Total investments by and distributions to owners (11,338) (11,338)
At 30 June 2024 100  159,167  159,267 
6
General Information
Agriculture Machinery Cleaning Ltd is a private company, limited by shares, registered in , registration number 09093962, registration address 60 Rotterdam Road, Hull, East Yorkshire, HU7 0XD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0% Straight Line
Plant and Machinery 20% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 10% Straight Line
Computer Equipment 33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Factored debts
The company includes factored debts within trade debtors since most of the risks and rewards of ownership of the factored debts have not passed to the factors. A corresponding liability is included in liabilities in respect of the proceeds received from the factor.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 22 (2023 : 24).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 July 2023 319,500    230,646    139,678    22,738    5,545    718,107 
Additions   14,500    19,141      2,487    36,128 
Disposals   (54,134)   (18,987)       (73,121)
At 30 June 2024 319,500    191,012    139,832    22,738    8,032    681,114 
Depreciation
At 01 July 2023   95,223    56,724    11,957    4,128    168,032 
Charge for year   38,412    21,397    1,997    1,062    62,868 
On disposals   (27,268)   (6,637)       (33,905)
At 30 June 2024   106,367    71,484    13,954    5,190    196,995 
Net book values
Closing balance as at 30 June 2024 319,500    84,645    68,348    8,784    2,842    484,119 
Opening balance as at 01 July 2023 319,500    135,423    82,954    10,781    1,417    550,075 


4.

Stocks

2024
£
  2023
£
Work in Progress 45,000    9,586 
Stocks 25,000    24,400 
70,000    33,986 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 146,455    173,611 
Prepayments & Accrued Income   20,426 
Other Debtors 750    4,549 
147,205    198,586 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 30,556    35,124 
Bank Loans & Overdrafts 220,100    194,808 
Corporation Tax   5,986 
PAYE & Social Security 16,639    26,059 
Accrued Expenses 172   
Other Creditors 122,657    1,320 
Obligations under HP/Financial Leases 24,711    11,407 
Directors' Current Accounts 14,628    17,006 
VAT 68,241    86,412 
497,704    378,122 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 32,133    244,316 
Obligations Under HP/Financial Leases 22,224    34,547 
54,357    278,863 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 37,395   
37,395   

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

10.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
AVD Lettings Limited(27,319)
EEM Properties Ltd725 


7