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AWS AGRI LTD

Registered Number
11605331
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

AWS AGRI LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

D R Wilkinson
J R Wilkinson

Registered Address

New Rift Farm
Acomb
Hexham
NE46 4RW

Registered Number

11605331 (England and Wales)
AWS AGRI LTD
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets351,62555,125
Tangible assets599,315124,162
150,940179,287
Current assets
Stocks103,183118,487
Debtors6577,806547,154
Cash at bank and on hand171,587134,920
852,576800,561
Creditors amounts falling due within one year7(718,996)(724,197)
Net current assets (liabilities)133,58076,364
Total assets less current liabilities284,520255,651
Creditors amounts falling due after one year8-(27,263)
Provisions for liabilities9(24,800)(31,000)
Net assets259,720197,388
Capital and reserves
Called up share capital100100
Profit and loss account259,620197,288
Shareholders' funds259,720197,388
The financial statements were approved and authorised for issue by the Board of Directors on 25 March 2025, and are signed on its behalf by:
D R Wilkinson
Director
J R Wilkinson
Director

Registered Company No. 11605331
AWS AGRI LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets’ residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease. Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term. Where the company is a lessor rental income from operating leases is credited to the Income Statement on a straight line basis over the lease term.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year66
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 July 2370,00070,000
At 30 June 2470,00070,000
Amortisation and impairment
At 01 July 2314,87514,875
Charge for year3,5003,500
At 30 June 2418,37518,375
Net book value
At 30 June 2451,62551,625
At 30 June 2355,12555,125
4.Useful life of intangible assets
Intangible assets are not permitted to have an indefinite life and must be amortised over their estimated useful life. The estimated useful life of goodwill has been set at 20 years and the asset will be amortized on a straight line basis over that period.
5.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 July 2372,58883,2911,286157,165
At 30 June 2472,58883,2911,286157,165
Depreciation and impairment
At 01 July 2310,64621,82553233,003
Charge for year9,29115,36718924,847
At 30 June 2419,93737,19272157,850
Net book value
At 30 June 2452,65146,09956599,315
At 30 June 2361,94261,466754124,162
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables571,735538,110
Other debtors6,0719,044
Total577,806547,154
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables384,031396,112
Taxation and social security59,08121,472
Finance lease and HP contracts27,26326,820
Other creditors228,818264,513
Accrued liabilities and deferred income19,80315,280
Total718,996724,197
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Finance lease and HP contracts are secured on the assets to which they relate.
8.Creditors: amounts due after one year

2024

2023

££
Other creditors-27,263
Total-27,263
Finance lease and HP contracts are included within other creditors and are secured against the assets to which they relate.
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)24,80031,000
Total24,80031,000