Registration number: 04830574

ARV Agricultural Engineering Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 4

ARV Agricultural Engineering Limited

(Registration number: 04830574)
Abridged Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	167,325	162,774
Current assets
Stocks		3,066	7,500
Debtors		336,933	263,798
Cash at bank and in hand		23,394	101,146
		363,393	372,444
Creditors: Amounts falling due within one year	5	(344,336)	(348,790)
Net current assets		19,057	23,654
Total assets less current liabilities		186,382	186,428
Creditors: Amounts falling due after more than one year	6	(43,971)	(40,787)
Provisions for liabilities		(41,831)	(40,694)
Net assets		100,580	104,947
Capital and reserves
Called up share capital		100	100
Profit and loss account		100,480	104,847
Total equity		100,580	104,947

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 2 December 2025 and signed on its behalf by:
 

Mr A R Vickery Director Mr S J Vickery Director

Mrs A J Vickery Director

Mr D T Vickery Director

ARV Agricultural Engineering Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Five Acres
Leigh
Sherborne
Dorset
DT9 6JB

These financial statements were authorised for issue by the Board on 2 December 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

ARV Agricultural Engineering Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	15% reducing balance
Fixtures and fittings	15% reducing balance
Motor vehicles	15% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 6).

4	Tangible assets

	Total £
Cost or valuation
At 1 August 2024	574,917
Additions	36,342
Disposals	(6,000)
At 31 July 2025	605,259
Depreciation
At 1 August 2024	412,143
Charge for the year	29,528
Eliminated on disposal	(3,737)
At 31 July 2025	437,934
Carrying amount
At 31 July 2025	167,325
At 31 July 2024	162,774

5	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £11,855 (2023 - £24,122).

ARV Agricultural Engineering Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

6	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £40,787 (2023 - £62,621).

7	Related party transactions

Summary of transactions with other related parties

ARV Agricultural Engineering Limited has provided funds to an associated company of £245,950 (2024: £243,142). No interest has been charged on the balance and the total amount is repayable on demand.

An associated company has provided a loan to the company of £73,000 (2024: £59,000). No interest has been charged on the balance and the loan is repayable on demand.
 

8	Parent and ultimate parent undertaking

The company's immediate parent is Vickery Holdings Limited, incorporated in England & Wales.

  These financial statements are available upon request from Manor Farm, Hilfield, Dorchester, Dorset, DT2 7BA