REGISTERED NUMBER: 04700260 (England and Wales)

Arrow Buying And Marketing Company

Limited

Unaudited Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

RGU Corbett

LU Corbett

REGISTERED OFFICE:

Ox House

Shobdon

Leominster

Herefordshire

HR6 9LT

REGISTERED NUMBER:

04700260 (England and Wales)

ACCOUNTANTS:

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

BANKERS:

HSBC Bank plc

35 High Street

Hereford

Herefordshire

HR1 2AQ

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 Statement of Income and Retained Earnings 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 Arrow Buying And Marketing Company Limited for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, 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 Arrow Buying And Marketing Company 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 Arrow Buying And Marketing Company Limited and state those matters that we have agreed to state to the Board of Directors of Arrow Buying And Marketing Company 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 Arrow Buying And Marketing Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Arrow Buying And Marketing Company 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 Arrow Buying And Marketing Company Limited. You consider that Arrow Buying And Marketing Company 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 Arrow Buying And Marketing Company 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.

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

9 September 2025

FIXED ASSETS

Tangible assets

4

269

317

Investments

5

14

14

283

331

CURRENT ASSETS

Stocks

6

41,557

77,917

Debtors

7

133,372

192,977

Cash at bank

-

17,698

174,929

288,592

CREDITORS

Amounts falling due within one year

8

160,693

279,114

NET CURRENT ASSETS

14,236

9,478

TOTAL ASSETS LESS CURRENT LIABILITIES

14,519

9,809

CAPITAL AND RESERVES

Allotted, issued and fully

paid share capital

400

400

Retained earnings

14,119

9,409

SHAREHOLDERS' FUNDS

14,519

9,809

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 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

RGU Corbett - Director

1.	STATUTORY INFORMATION

Arrow Buying And Marketing Company 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.

The directors have considered the financial requirements of the company and consider that it will be able to operate within its agreed finance facilities for the next 12 months. The directors therefore consider it appropriate to prepare accounts on the going concern basis.

Turnover

The company buys and sells agricultural inputs as a principal, and these sales are included within turnover, net of value added tax. The company also markets agricultural produce as agent, but accepts no stock or credit risk for so doing. Therefore all sales as agent are excluded from turnover, in line with generally accepted accounting practice.

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

-

15% on reducing balance

Stocks

Stocks represent the value of agricultural inputs, held as principal. Stocks are valued at the lower of cost and net realisable value.

Taxation

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

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

373

DEPRECIATION

At 1 January 2024

56

Charge for year

48

At 31 December 2024

104

NET BOOK VALUE

At 31 December 2024

269

At 31 December 2023

317

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 January 2024

and 31 December 2024

14

NET BOOK VALUE

At 31 December 2024

14

At 31 December 2023

14

6.

STOCKS

2024

2023

£

£

Raw materials valuation

41,557

77,917

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

132,193

184,446

VAT

-

6,247

Deferred tax asset

1,179

2,284

133,372

192,977

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

51,770

-

Trade creditors

98,116

272,814

VAT

7,425

-

Accruals and deferred income

3,382

6,300

160,693

279,114

9.	DEFERRED TAX

£

Balance at 1 January 2024

(2,284

)

Trading losses

1,114

Accelerated capital allowances

(9

)

Balance at 31 December 2024

(1,179

)

10.	RELATED PARTY DISCLOSURES

Member Farms

The directors are also directors of the member farms to which Arrow Buying And Marketing Company Limited provide buying and marketing services.

The company sells grain and other outputs on behalf of the member farms. Periodic distributions are made to the members as these are sold.

During the year there were sales of crop inputs and other items to the member farms of £189,150 (2023: £201,459), there were sales of grain to the member farms of £59,970 (2023: £121,603) and other purchases were made from the member farms of £6,165 (2023: £38,862). There were also members contributions to management and administration fees of £5,791 (2023: £21,152).

2024

2023

£

£

Amounts due to related parties at the balance sheet date

71,673

211,359

Amounts due from related parties at the balance sheet date

76,201

140,102