Acorah Software Products - Accounts Production 16.5.460 false true true 31 January 2024 30 January 2023 false 1 February 2024 28 January 2025 28 January 2025 05644273 Oleksandr Ovcharenko Mrs Ganna Samoilenko true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05644273 2024-01-31 05644273 2025-01-28 05644273 2024-02-01 2025-01-28 05644273 frs-core:CurrentFinancialInstruments 2025-01-28 05644273 frs-core:ShareCapital 2025-01-28 05644273 frs-core:RetainedEarningsAccumulatedLosses 2025-01-28 05644273 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-28 05644273 frs-bus:FilletedAccounts 2024-02-01 2025-01-28 05644273 frs-bus:SmallEntities 2024-02-01 2025-01-28 05644273 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-28 05644273 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-28 05644273 1 2024-02-01 2025-01-28 05644273 frs-core:CostValuation 2024-01-31 05644273 frs-core:CostValuation 2025-01-28 05644273 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 05644273 frs-core:ProvisionsForImpairmentInvestments 2025-01-28 05644273 frs-bus:Director1 2024-02-01 2025-01-28 05644273 frs-countries:EnglandWales 2024-02-01 2025-01-28 05644273 2023-01-29 05644273 2024-01-31 05644273 2023-01-30 2024-01-31 05644273 frs-core:CurrentFinancialInstruments 2024-01-31 05644273 frs-core:ShareCapital 2024-01-31 05644273 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 05644273
Agroinvest Limited
Unaudited Financial Statements
For The Year Ended 28 January 2025
Agroinvest Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Agroinvest Limited
Balance Sheet
As At 28 January 2025
Balance Sheet
Registered number: 05644273

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 7,417,936 |  | 7,417,936
|  |  | 7,417,936 |  | 7,417,936
CURRENT ASSETS
Debtors | 5 | 128 |  | 2 |
|  | 128 |  | 2 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,695,218 ) |  | (14,685,274 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,695,090 ) |  | (14,685,272 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (7,277,154 ) |  | (7,267,336 )
NET LIABILITIES |  |  | (7,277,154 ) |  | (7,267,336 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (7,277,156 ) |  | (7,267,338 )
SHAREHOLDERS' FUNDS |  |  | (7,277,154) |  | (7,267,336)

For the year ending 28 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Oleksandr Ovcharenko Director
21/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Agroinvest Limited
Notes to the Financial Statements
For The Year Ended 28 January 2025
Notes to the Financial Statements
1. General Information
Agroinvest Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05644273 . The registered office is 9 Perseverance Works, Kingsland Road, London, E2 8DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. The company has obtained undertakings from its shareholder that they will continue to support the company for the foreseeable future and meet all third party liabilities as they fall due. Given this undertaking, the director consider it appropriate to adopt a going concern basis in preparing the financial statements.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when 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.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the 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 business 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 price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.4. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
Agroinvest Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 January 2025
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 February 2024 | 7,417,936
As at 28 January 2025 | 7,417,936
Provision
As at 1 February 2024 | -
As at 28 January 2025 | -
Net Book Value
As at 28 January 2025 | 7,417,936
As at 1 February 2024 | 7,417,936

UMAS
Registered office: 21A Sharlaia Street, Kolomyia, Ivano-Frankivsk, Ukraine 78200
Nature of business: Floor Milling
Holding %
Class of shares:
Ordinary 85.43
No other information available.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 128 |  | 2

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,900 |  | 5,900
Other creditors | 14,689,318 |  | 14,679,374
| 14,695,218 |  | 14,685,274

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 2 |  | 2
Amount of Allotted, Called Up Share Capital | 2 |  | 2

Allotted and issued 2 ordinary shares in £1 nominal value each.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Ganna Samoilenko by virtue of her ownership of 100% of the issued share capital in the company.
Page 3