D J M Agricultural Services Limited

D J M Agricultural Services Limited
Contents Page
For the year ended 31 December 2024

Statement of financial position	1
Notes to the financial statements	2

D J M Agricultural Services Limited
Statement of Financial Position
As at 31 December 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	7,500	5,796
		7,500	5,796
Current assets
Stocks		0	750
Debtors: amounts falling due within one year		3,481	3,433
Cash at bank and in hand		(1,091)	99
		2,390	4,282
Creditors: amount falling due within one year		(4,943)	(5,090)
Net current assets		(2,553)	(808)

Total assets less current liabilities		4,947	4,988
Net assets		4,947	4,988

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		4,946	4,987
Shareholders' funds		4,947	4,988

For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 18 September 2025 and were signed by:

-------------------------------
Mr D J Mycock
Director

1

D J M Agricultural Services Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2024

General Information

D J M Agricultural Services Limited is a private company, limited by shares, registered in England and Wales, registration number 08798113, registration address The Lower Stables, Main Street, Sudbury, Ashbourne, Derbyshire, DE6 5HT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, gross of Value Added Tax.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	15% Reducing Balance
Computer Equipment	20% Reducing Balance

2.	Average number of employees Average number of employees during the year was 2 (2023 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 January 2024	6,159	800	1,029	7,988
Additions	2,665	-	-	2,665
Disposals	-	-	-	-
At 31 December 2024	8,824	800	1,029	10,653
Depreciation
At 01 January 2024	1,585	200	407	2,192
Charge for year	686	150	125	961
On disposals	-	-	-	-
At 31 December 2024	2,271	350	532	3,153
Net book values
Closing balance as at 31 December 2024	6,553	450	497	7,500
Opening balance as at 01 January 2024	4,574	600	622	5,796

4.

Share Capital

Allotted, called up and fully paid	2024 £		2023 £
1 Ordinary share of £1.00 each	1		1
	1		1

2

Registered Number: 08798113
England and Wales
D J M AGRICULTURAL SERVICES LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2024 End date: 31 December 2024