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REGISTERED NUMBER: 10763243 (England and Wales)

| Clem Moulis Agricultural Services Ltd |

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

Clem Moulis Agricultural Services Ltd (Registered number: 10763243)

Contents of the Financial Statements

for the Year Ended 31 May 2025

| Page |

Company information | 1 |

Chartered accountants' report | 2 |

Statement of financial position | 3 |  | to |  | 4

Notes to the financial statements | 5 |  | to |  | 8

Clem Moulis Agricultural Services Ltd

Company Information

for the Year Ended 31 May 2025

| Directors: | Mrs D L Moulis

| Mr C A L Moulis

| Secretary: | Mrs D L Moulis

| Registered office: | Whitehouse Farm

| Marsh Road

| Lutton Marsh

| Spalding

| Lincolnshire

| PE12 9NP

| Registered number: | 10763243 (England and Wales)

| Accountants: | Moore Thompson

| Bank House

| Broad Street

| Spalding

| Lincolnshire

| PE11 1TB

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Clem Moulis Agricultural Services Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clem Moulis Agricultural Services Ltd for the year ended 31 May 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Clem Moulis Agricultural Services Ltd, as a body, in accordance with the terms of our engagement letter dated 2 July 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Clem Moulis Agricultural Services Ltd and state those matters that we have agreed to state to the Board of Directors of Clem Moulis Agricultural Services Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clem Moulis Agricultural Services Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Clem Moulis Agricultural Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Clem Moulis Agricultural Services Ltd. You consider that Clem Moulis Agricultural Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Clem Moulis Agricultural Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

6 November 2025

Clem Moulis Agricultural Services Ltd (Registered number: 10763243)

Statement of Financial Position

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 5 | 2,547 |  | 2,365 |  |

Current assets

Stocks | 20,000 |  | 25,000 |  |

Debtors | 6 | 38,464 |  | 17,155 |  |

Cash at bank | 1,618 |  | 7,282 |  |

60,082 |  | 49,437 |  |

Creditors

Amounts falling due within one year | 7 | 59,906 |  | 37,940 |  |

Net current assets | 176 |  | 11,497 |  |

Total assets less current liabilities | 2,723 |  | 13,862 |  |

Creditors

Amounts falling due after more than one year | 8 | 2,646 |  | 8,883 |  |

Net assets | 77 |  | 4,979 |  |

Capital and reserves

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | 76 |  | 4,978 |  |

Shareholders' funds | 77 |  | 4,979 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

Clem Moulis Agricultural Services Ltd (Registered number: 10763243)

Statement of Financial Position - continued

31 May 2025

The 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2025 and were signed on its behalf by:

Mr C A L Moulis - Director

Mrs D L Moulis - Director

Clem Moulis Agricultural Services Ltd (Registered number: 10763243)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | Statutory information

| Clem Moulis Agricultural Services Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared on the historical cost basis.

| Revenue recognition

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Tangible fixed assets

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

| Depreciation

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery |  | - 25% reducing balance |  |

| Fixtures and fittings |  | - 25% reducing balance |  |

| Motor vehicles |  | - 25% reducing balance |  |

| Computer equipment |  | - 3 years straight line |  |

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| Stocks

| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Clem Moulis Agricultural Services Ltd (Registered number: 10763243)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

3. | Accounting policies - continued

| Financial instruments

| 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 entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. | Employees and directors

| The average number of employees during the year was 2 (2024 - 2 ) .

Clem Moulis Agricultural Services Ltd (Registered number: 10763243)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 June 2024 | 4,850 |  | 310 |  | 1,500 |  | 561 |  | 7,221 |  |

| Additions | - |  | 872 |  | - |  | - |  | 872 |  |

| At 31 May 2025 | 4,850 |  | 1,182 |  | 1,500 |  | 561 |  | 8,093 |  |

| Depreciation

| At 1 June 2024 | 2,838 |  | 157 |  | 1,300 |  | 561 |  | 4,856 |  |

| Charge for year | 503 |  | 137 |  | 50 |  | - |  | 690 |  |

| At 31 May 2025 | 3,341 |  | 294 |  | 1,350 |  | 561 |  | 5,546 |  |

| Net book value

| At 31 May 2025 | 1,509 |  | 888 |  | 150 |  | - |  | 2,547 |  |

| At 31 May 2024 | 2,012 |  | 153 |  | 200 |  | - |  | 2,365 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 28,746 |  | 9,473 |  |

| Directors' current accounts | 9,718 |  | 7,682 |  |

38,464 |  | 17,155 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,238 |  | 6,084 |  |

| Trade creditors | 22,677 |  | 21,548 |  |

| Corporation tax | 13,796 |  | 5,747 |  |

| VAT | 14,315 |  | 2,061 |  |

| Accruals and deferred income | 2,880 |  | 2,500 |  |

59,906 |  | 37,940 |  |

| The total included in bank loans and overdrafts is a Bounce Back loan payable over six years. Interest is chargeable twelve months after the loan being drawn. This loan is 100% government backed.

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans | 2,646 |  | 8,883 |  |

| The total included in bank loans and overdrafts is a Bounce Back loan payable over six years. Interest is chargeable twelve months after the loan being drawn. This loan is 100% government backed.

Clem Moulis Agricultural Services Ltd (Registered number: 10763243)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £0.01 | 1 |  | 1 |  |

10. | Directors' advances, credits and guarantees

| The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

2025 | 2024 |

£ | £ |

| Mr C A L Moulis and Mrs D L Moulis

| Balance outstanding at start of year | 7,682 |  | (451 | ) |

| Amounts advanced | 71,112 |  | 59,009 |  |

| Amounts repaid | (69,076 | ) | (50,876 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 9,718 |  | 7,682 |  |