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Registered number: 14516557 KWIZDA AGRO UK LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
KWIZDA AGRO UK LTD REGISTERED NUMBER: 14516557 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Notes |  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 67,336 |  | 6,556 |
Cash at bank and in hand |  | 43,852 |  | 46,331 |
|  | 111,188 |  | 52,887 |
Creditors: amounts falling due within one year | 5 | (98,893) |  | (65,774) |
NET CURRENT ASSETS/(LIABILITIES) |  |  | 12,295 |  | (12,887)
NET ASSETS/(LIABILITIES) |  |  | 12,295 |  | (12,887)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 6 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 11,295 |  | (13,887)
SHAREHOLDERS' FUNDS/(DEFICIT) |  |  | 12,295 |  | (12,887)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 of Directors and were signed on its behalf by:
S Pachowsky
Director
Date: 17 September 2025
The notes on pages 2 to 5 form part of these financial statements. Page 1
KWIZDA AGRO UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | GENERAL INFORMATION
Kwizda Agro UK Ltd is a private company limited by shares & incorporated in England and Wales. Registered number 14516557. Its registered head office is located at Salisbury House, Station Road, Cambridge, Cambridgeshire, United Kingdom, CB1 2LA. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises recharges to the parent company, inclusive of a mark-up. Revenue is recognised as the fair value of the consideration received or receivable and is recognised in relation to when the recharged costs are incurred.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in other creditors as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 2
KWIZDA AGRO UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income. Page 3
KWIZDA AGRO UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | EMPLOYEES
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Wages and salaries | 241,032 | 241,309
| Social security costs | 20,436 | 29,050
| Cost of defined contribution scheme | 17,357 | 36,423
|  | 278,825 | 306,782
| The average monthly number of employees, including the directors, during the year was 2 (2023 - 2).
4. | DEBTORS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 62,000 | -
| Other debtors | 2,708 | 1,250
| Prepayments and accrued income | 2,628 | 5,306
|  | 67,336 | 6,556
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 10,533 | 586
| Corporation tax payable | 2,649 | -
| Other taxation and social security | - | 8,558
| Other creditors | - | 3,807
| Accruals and deferred income | 85,711 | 52,823
|  | 98,893 | 65,774
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KWIZDA AGRO UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | SHARE CAPITAL
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1,000 (2023 - 1,000) Ordinary shares of £1 each | 1,000 | 1,000
7. | PENSION COMMITMENTS
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £17,357 (2023 - £36,423). No contributions (2023 - £3,757) were payable to the fund at the balance sheet date.
8. | COMMITMENTS UNDER OPERATING LEASES
| At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | 10,110 | 10,110
| Later than 1 year and not later than 5 years | 6,740 | 16,850
|  | 16,850 | 26,960
9. | CONTROLLING PARTY
The immediate parent company and ultimate controlling party is Kwizda Agro GmbH, a company incorporated in Austria.
10. | AUDITOR'S INFORMATION
The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified. The audit report was signed on 17 September 2025 by Natalie Peacock (Senior Statutory Auditor) on behalf of Lakin Rose Chartered Accountants.
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