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ROBIN DRYSDALE AGRICULTURAL CONTRACTORS LIMITED

Registered Number
SC308592
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

ROBIN DRYSDALE AGRICULTURAL CONTRACTORS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Robert Drysdale

Registered Address

The Farm House
Strathruddie Farm Kinglassie
Kirkcaldy
KY5 0UA

Registered Number

SC308592 (Scotland)
ROBIN DRYSDALE AGRICULTURAL CONTRACTORS LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4803,121765,166
Investments539,03939,039
842,160804,205
Current assets
Stocks26,00015,000
Debtors6145,864131,777
Cash at bank and on hand117,407148,732
289,271295,509
Creditors amounts falling due within one year7(337,829)(306,433)
Net current assets (liabilities)(48,558)(10,924)
Total assets less current liabilities793,602793,281
Creditors amounts falling due after one year8(93,946)(112,643)
Provisions for liabilities(152,593)(170,286)
Net assets547,063510,352
Capital and reserves
Called up share capital11
Revaluation reserve89,660153,370
Profit and loss account457,402356,981
Shareholders' funds547,063510,352
The financial statements were approved and authorised for issue by the Director on 23 July 2025, and are signed on its behalf by:
Robert Drysdale
Director
Registered Company No. SC308592
ROBIN DRYSDALE AGRICULTURAL CONTRACTORS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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 from the rendering of services.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
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
Acquired goodwill is written off in equal instalments over its estimated useful life being 3 years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery - 15% on reducing balance and 10% on reducing balance Fixtures and fittings - 25% on reducing balance Motor vehicles - 15% on reducing balance
Investments
Investments are stated at cost and reviewed annually for impairment. Any decrease in the value of the investment is written off to the profit and loss account in the period to which it relates.
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 balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20242023
Average number of employees during the year58
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 November 2361,00061,000
At 31 October 2461,00061,000
Amortisation and impairment
At 01 November 2361,00061,000
At 31 October 2461,00061,000
Net book value
At 31 October 24--
At 31 October 23--
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 November 231,062,6217,4995,5041,075,624
Additions218,170-6,445224,615
Revaluations(107,550)--(107,550)
Disposals(125,530)--(125,530)
At 31 October 241,047,7117,49911,9491,067,159
Depreciation and impairment
At 01 November 23301,1144,1725,172310,458
Charge for year64,35949935665,214
Revaluation surplus(67,625)--(67,625)
On disposals(44,009)--(44,009)
At 31 October 24253,8394,6715,528264,038
Net book value
At 31 October 24793,8722,8286,421803,121
At 31 October 23761,5073,327332765,166
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 November 2339,03939,039
At 31 October 2439,03939,039
Net book value
At 31 October 2439,03939,039
At 31 October 2339,03939,039

Notes

1Other investments other than loans
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables137,30879,163
Other debtors7,75126,138
Prepayments and accrued income80526,476
Total145,864131,777
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables146,15670,773
Bank borrowings and overdrafts10,00010,000
Taxation and social security9,24598,056
Finance lease and HP contracts97,32484,981
Other creditors1,181321
Accrued liabilities and deferred income73,92342,302
Total337,829306,433
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,16719,167
Other creditors84,77993,476
Total93,946112,643