REGISTERED NUMBER: 12510858 (England and Wales)

Financial Statements for the Year Ended 31st December 2024

for

Gilder Agri Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W Gilder

Mrs D Gilder

REGISTERED OFFICE:

Teddington Hands

Evesham Road

Tewkesbury

Gloucestershire

GL20 8NE

REGISTERED NUMBER:

12510858 (England and Wales)

ACCOUNTANTS:

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

FIXED ASSETS

Tangible assets

4

9,148

12,298

Investment property

5

2,619,689

2,942,401

2,628,837

2,954,699

CURRENT ASSETS

Stocks

775

3,275

Debtors

100

100

875

3,375

CREDITORS

Amounts falling due within one year

2,352,686

2,283,429

NET CURRENT LIABILITIES

(2,351,811

)

(2,280,054

)

TOTAL ASSETS LESS CURRENT LIABILITIES

277,026

674,645

PROVISIONS FOR LIABILITIES

68,994

168,163

NET ASSETS

208,032

506,482

CAPITAL AND RESERVES

Called up share capital

200

200

Non-distributable reserve

415,924

714,265

Retained earnings

(208,092

)

(207,983

)

208,032

506,482

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 30th September 2025 and were signed on its behalf by:

W Gilder - Director

1.	STATUTORY INFORMATION

Gilder Agri 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 as modified by the revaluation of certain assets.

TURNOVER

Turnover from the sale of stock is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured as the fair value of the consideration received, excluding discounts, rebates, value added tax and other sales.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

STOCKS

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

FINANCIAL INSTRUMENTS

Financial instruments are recognised when the company becomes party to contractual provisions of the

instrument.

Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially

measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic Financial Liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of the operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at

transaction.

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 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.

GOING CONCERN

The company relies on support from William Gilder Group Limited (who owns 50% of the share capital of the company) and its subsidiaries, which is considered to be available for the foreseeable future and for at least the next twelve months from the date of approval of the accounts.

Therefore the accounts have been prepared on a going concern basis, which the directors consider appropriate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st January 2024

and 31st December 2024

21,332

DEPRECIATION

At 1st January 2024

9,034

Charge for year

3,150

At 31st December 2024

12,184

NET BOOK VALUE

At 31st December 2024

9,148

At 31st December 2023

12,298

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2024

2,942,401

Revaluations

(322,712

)

At 31st December 2024

2,619,689

NET BOOK VALUE

At 31st December 2024

2,619,689

At 31st December 2023

2,942,401

6.	RELATED PARTY DISCLOSURES

Total debtors due from William Gilder Group Limited (who owns 50% of the share capital of the company) and its subsidiaries at the year end was £100 (2023: £100).

Total creditors due to William Gilder Group Limited and its subsidiaries at the year end was £2,344,606 (2023: £2,253,723).