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REGISTERED NUMBER: 12473063 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

Sustainable Tropical Agriculture
Consultancy Limited

Sustainable Tropical Agriculture
Consultancy Limited (Registered number: 12473063)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

Sustainable Tropical Agriculture
Consultancy Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: V McAleer
Mrs S McAleer





REGISTERED OFFICE: 1 Aston Court
Bromsgrove Technology Park
Bromsgrove
Worcestershire
B60 3AL





REGISTERED NUMBER: 12473063 (England and Wales)





ACCOUNTANTS: Kenneth Morris Limited
1 Aston Court
Bromsgrove Technology Park
Bromsgrove
Worcestershire
B60 3AL

Sustainable Tropical Agriculture
Consultancy Limited (Registered number: 12473063)

Abridged Balance Sheet
28 February 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,416 -

CURRENT ASSETS
Debtors - 9,786
Cash at bank and in hand 12,230 553
12,230 10,339
CREDITORS
Amounts falling due within one year 4,700 10,039
NET CURRENT ASSETS 7,530 300
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,946

300

PROVISIONS FOR LIABILITIES 459 -
NET ASSETS 9,487 300

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 9,485 298
SHAREHOLDERS' FUNDS 9,487 300

Sustainable Tropical Agriculture
Consultancy Limited (Registered number: 12473063)

Abridged Balance Sheet - continued
28 February 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 April 2025 and were signed on its behalf by:





V McAleer - Director


Sustainable Tropical Agriculture
Consultancy Limited (Registered number: 12473063)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Sustainable Tropical Agriculture Consultancy 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Sustainable Tropical Agriculture
Consultancy Limited (Registered number: 12473063)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
Additions 3,020
At 28 February 2025 3,020
DEPRECIATION
Charge for year 604
At 28 February 2025 604
NET BOOK VALUE
At 28 February 2025 2,416

5. CONTINGENT LIABILITIES

There were no material contingent liabilities at the year end.

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2025 and 29 February 2024:

2025 2024
£    £   
V McAleer and Mrs S McAleer
Balance outstanding at start of year 4,250 (5,931 )
Amounts advanced 4,615 59,871
Amounts repaid (8,944 ) (49,690 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (79 ) 4,250

Amounts shown in brackets are due to the director. No interest has been charged on the outstanding balance during the year. The above amounts represent the aggregate movements during the year rather than each individual transaction.

7. POST BALANCE SHEET EVENTS

There were not materials post balance sheet events.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Sustainable Tropical Agriculture
Consultancy Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sustainable Tropical Agriculture Consultancy Limited for the year ended 28 February 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Sustainable Tropical Agriculture Consultancy Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sustainable Tropical Agriculture Consultancy Limited and state those matters that we have agreed to state to the Board of Directors of Sustainable Tropical Agriculture Consultancy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sustainable Tropical Agriculture Consultancy Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sustainable Tropical Agriculture Consultancy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sustainable Tropical Agriculture Consultancy Limited. You consider that Sustainable Tropical Agriculture Consultancy Limited 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 financial statements of Sustainable Tropical Agriculture Consultancy Limited. 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 financial statements.






Kenneth Morris Limited
1 Aston Court
Bromsgrove Technology Park
Bromsgrove
Worcestershire
B60 3AL


7 April 2025