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REGISTERED NUMBER: 07936315 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Crop Spraying Services Limited

Crop Spraying Services Limited (Registered number: 07936315)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Crop Spraying Services Limited

Company Information
for the year ended 31 December 2024







DIRECTOR: C Prinold



REGISTERED OFFICE: Walcot Grange
Walcot
Telford
Shropshire
TF6 5ER



REGISTERED NUMBER: 07936315 (England and Wales)



ACCOUNTANTS: WR Partners
Chartered Accountants
Belmont House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG



BANKERS: Lloyds Bank Plc
1 Pride Hill
Shrewsbury
Shropshire
SY1 1DG

Crop Spraying Services Limited (Registered number: 07936315)

Statement of Financial Position
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 6,258 779,703
6,258 779,703

CURRENT ASSETS
Inventories - 14,121
Debtors 6 506,283 282,732
Cash at bank 524,760 232,803
1,031,043 529,656
CREDITORS
Amounts falling due within one year 7 334,702 633,122
NET CURRENT ASSETS/(LIABILITIES) 696,341 (103,466 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

702,599

676,237

PROVISIONS FOR LIABILITIES - 66,820
NET ASSETS 702,599 609,417

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 702,597 609,415
SHAREHOLDERS' FUNDS 702,599 609,417

Crop Spraying Services Limited (Registered number: 07936315)

Statement of Financial Position - continued
31 December 2024


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.

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 15 July 2025 and were signed by:





C Prinold - Director


Crop Spraying Services Limited (Registered number: 07936315)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Crop Spraying Services 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
Fixtures and fittings - 20% on cost
Commercial vehicles - 20% on reducing balance

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

Financial instruments
The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.

Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.


Crop Spraying Services Limited (Registered number: 07936315)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

2. ACCOUNTING POLICIES - continued
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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 78,900
AMORTISATION
At 1 January 2024
and 31 December 2024 78,900
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

Crop Spraying Services Limited (Registered number: 07936315)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Tenants Plant and and Commercial
improvements machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2024 59,482 1,554,484 10,822 14,000 1,638,788
Additions - - 847 - 847
Disposals - (1,522,811 ) - (14,000 ) (1,536,811 )
At 31 December 2024 59,482 31,673 11,669 - 102,824
DEPRECIATION
At 1 January 2024 59,482 783,566 7,485 8,552 859,085
Charge for year - 1,565 4,184 - 5,749
Eliminated on disposal - (759,716 ) - (8,552 ) (768,268 )
At 31 December 2024 59,482 25,415 11,669 - 96,566
NET BOOK VALUE
At 31 December 2024 - 6,258 - - 6,258
At 31 December 2023 - 770,918 3,337 5,448 779,703

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 100,730 282,492
Other debtors 405,553 240
506,283 282,732

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 18,986 11,485
Taxation and social security 285,280 28,305
Other creditors 30,436 593,332
334,702 633,122

Crop Spraying Services Limited (Registered number: 07936315)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

8. RELATED PARTY DISCLOSURES

Included in debtors falling due within one year are amounts totalling £405,553 (2023 - creditor £519,452) due from the directors of the company. These amounts are repayable on demand. During the year interest of £335 (2023 : £Nil) was received by the company on these balances.

During the year dividends of £63,000 (2023 - £3,000) were paid out by the company and received by the directors.