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Registered number: SC689716
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024
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BRAND AGRI LIMITED
COMPANY INFORMATION
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BRAND AGRI LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BRAND AGRI LIMITED
FOR THE YEAR ENDED 28 FEBRUARY 2024
Chartered Accountants
14 City Quay
DD1 3JA
16 May 2025
Page 1
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BRAND AGRI LIMITED
REGISTERED NUMBER: SC689716
STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2024
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the profit and loss account in accordance with 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 15 May 2025.
The notes on pages 3 to 6 form part of these financial statements.
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BRAND AGRI LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024
Brand Agri Limited is a private company, limited by shares, incorporated in Scotland with
registration number SC689716. The registered office is 10 Abbey Park Place, Dunfermline, Scotland, KY12 7NZ. The Company's functional and presentational currency is GBP.
2.Accounting policies
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:
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BRAND AGRI LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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BRAND AGRI LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024
Page 5
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BRAND AGRI LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024
Page 6
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