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REGISTERED NUMBER: 04577014 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

J S AGRICULTURE LIMITED

J S AGRICULTURE LIMITED (REGISTERED NUMBER: 04577014)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J S AGRICULTURE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: J N Straka





SECRETARY: Mrs M C A Straka





REGISTERED OFFICE: 3 Church Street
Odiham
Hook
Hampshire
RG29 1LU





REGISTERED NUMBER: 04577014 (England and Wales)





ACCOUNTANTS: Goddard & Co
Chartered Accountants
3 Church Street
Odiham, Hook
Hampshire
RG29 1LU

J S AGRICULTURE LIMITED (REGISTERED NUMBER: 04577014)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 698,414 575,051
Investments 5 3,959 3,959
702,373 579,010

CURRENT ASSETS
Stocks 15,427 57,111
Debtors 6 542,389 318,434
Cash at bank and in hand 457,930 319,794
1,015,746 695,339
CREDITORS
Amounts falling due within one year 7 499,555 361,242
NET CURRENT ASSETS 516,191 334,097
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,218,564

913,107

CREDITORS
Amounts falling due after more than one
year

8

(82,795

)

(84,911

)

PROVISIONS FOR LIABILITIES (164,766 ) (124,283 )
NET ASSETS 971,003 703,913

CAPITAL AND RESERVES
Called up share capital 103 101
Retained earnings 970,900 703,812
SHAREHOLDERS' FUNDS 971,003 703,913

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

J S AGRICULTURE LIMITED (REGISTERED NUMBER: 04577014)

BALANCE SHEET - continued
31 DECEMBER 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2025 and were signed by:





J N Straka - Director


J S AGRICULTURE LIMITED (REGISTERED NUMBER: 04577014)

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

1. STATUTORY INFORMATION

J S Agriculture 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 represents net invoiced sales of services, excluding value added tax.

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 - 25% on reducing balance and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

J S AGRICULTURE LIMITED (REGISTERED NUMBER: 04577014)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 1,982,917
Additions 389,392
Disposals (175,467 )
At 31 December 2024 2,196,842
DEPRECIATION
At 1 January 2024 1,407,866
Charge for year 225,227
Eliminated on disposal (134,665 )
At 31 December 2024 1,498,428
NET BOOK VALUE
At 31 December 2024 698,414
At 31 December 2023 575,051


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024
and 31 December 2024 3,959
NET BOOK VALUE
At 31 December 2024 3,959
At 31 December 2023 3,959

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 451,765 94,183
Amounts owed by group undertakings 845 845
Other debtors 70,809 204,436
523,419 299,464

Amounts falling due after more than one year:
Other debtors 18,970 18,970

Aggregate amounts 542,389 318,434

J S AGRICULTURE LIMITED (REGISTERED NUMBER: 04577014)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,738 10,246
Hire purchase contracts 107,717 58,661
Trade creditors 61,344 36,058
Amounts owed to group undertakings 161,535 161,535
Taxation and social security 135,330 93,348
Other creditors 22,891 1,394
499,555 361,242

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 7,047 17,045
Hire purchase contracts 75,748 67,866
82,795 84,911

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 183,465 126,527

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
J N Straka
Balance outstanding at start of year 58,021 58,021
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 58,021 58,021

The amounts advanced to the director are interest free and there are no repayment terms.

11. ULTIMATE CONTROLLING PARTY

The controlling party is JSA Landscape Group Limited.

The ultimate controlling party is J N Straka.