IRIS Accounts Production v25.3.0.601 04664634 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false A & B ordinary 1.00000 C & D ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04664634 2024-03-31 04664634 2025-03-31 04664634 2024-04-01 2025-03-31 04664634 2023-03-31 04664634 2023-04-01 2024-03-31 04664634 2024-03-31 04664634 ns15:EnglandWales 2024-04-01 2025-03-31 04664634 ns14:PoundSterling 2024-04-01 2025-03-31 04664634 ns10:Director1 2024-04-01 2025-03-31 04664634 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04664634 ns10:SmallEntities 2024-04-01 2025-03-31 04664634 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04664634 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 04664634 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04664634 ns10:FullAccounts 2024-04-01 2025-03-31 04664634 ns10:OrdinaryShareClass2 2024-04-01 2025-03-31 04664634 ns10:OrdinaryShareClass3 2024-04-01 2025-03-31 04664634 ns5:CurrentFinancialInstruments 2025-03-31 04664634 ns5:CurrentFinancialInstruments 2024-03-31 04664634 ns5:ShareCapital 2025-03-31 04664634 ns5:ShareCapital 2024-03-31 04664634 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04664634 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 04664634 ns10:RegisteredOffice 2024-04-01 2025-03-31 04664634 ns5:PlantMachinery 2024-04-01 2025-03-31 04664634 ns5:FurnitureFittings 2024-04-01 2025-03-31 04664634 ns5:MotorVehicles 2024-04-01 2025-03-31 04664634 ns5:PlantMachinery 2024-03-31 04664634 ns5:FurnitureFittings 2024-03-31 04664634 ns5:MotorVehicles 2024-03-31 04664634 ns5:PlantMachinery 2025-03-31 04664634 ns5:FurnitureFittings 2025-03-31 04664634 ns5:MotorVehicles 2025-03-31 04664634 ns5:PlantMachinery 2024-03-31 04664634 ns5:FurnitureFittings 2024-03-31 04664634 ns5:MotorVehicles 2024-03-31 04664634 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 04664634 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 04664634 ns10:OrdinaryShareClass2 2025-03-31 04664634 ns10:OrdinaryShareClass3 2025-03-31 04664634 ns10:Director2 2024-04-01 2025-03-31 04664634 ns10:Director2 2 2024-03-31 04664634 ns10:Director2 2 2023-03-31 04664634 ns10:Director2 2 2024-04-01 2025-03-31 04664634 ns10:Director2 2 2023-04-01 2024-03-31 04664634 ns10:Director2 2 2025-03-31 04664634 ns10:Director2 2 2024-03-31 04664634 1 ns10:Director1 2024-03-31 04664634 1 ns10:Director1 2023-03-31 04664634 1 ns10:Director1 2024-04-01 2025-03-31 04664634 1 ns10:Director1 2023-04-01 2024-03-31 04664634 1 ns10:Director1 2025-03-31 04664634 1 ns10:Director1 2024-03-31

REGISTERED NUMBER: 04664634 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Agriplant Limited

| Agriplant Limited (Registered number: 04664634) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Agriplant Limited (Registered number: 04664634) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 300,222 |  | 278,669 |  |

CURRENT ASSETS

Stocks | 10,000 |  | 10,000 |  |

Debtors | 5 | 45,815 |  | 59,371 |  |

Cash at bank and in hand | 152,998 |  | 176,323 |  |

208,813 |  | 245,694 |  |

CREDITORS

Amounts falling due within one year | 6 | 62,328 |  | 71,650 |  |

NET CURRENT ASSETS | 146,485 |  | 174,044 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 446,707 |  | 452,713 |  |

PROVISIONS FOR LIABILITIES | 74,952 |  | 69,540 |  |

NET ASSETS | 371,755 |  | 383,173 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,295 |  | 1,295 |  |

Retained earnings | 370,460 |  | 381,878 |  |

SHAREHOLDERS' FUNDS | 371,755 |  | 383,173 |  |

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

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

| Agriplant Limited (Registered number: 04664634) |

Balance Sheet - continued

31 March 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 26 September 2025 and were signed on its behalf by:

C M Webber - Director

| Agriplant Limited (Registered number: 04664634) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Agriplant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04664634

| Registered office: | Lake House

| Market Hill

| Royston

| Hertfordshire

| SG8 9JN

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.

| Turnover

| Turnover is stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| 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 | - | 15% on reducing balance

| Fixtures and fittings | - | Straight line over 3 years and 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

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

| Agriplant Limited (Registered number: 04664634) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' 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.

| Basic financial assets

| Basic financial assets, which include debtors, 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. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| 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 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

| Agriplant Limited (Registered number: 04664634) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 636,744 |  | 28,307 |  | 67,840 |  | 732,891 |  |

| Additions | 130,700 |  | 6,868 |  | - |  | 137,568 |  |

| Disposals | (98,328 | ) | - |  | - |  | (98,328 | ) |

| At 31 March 2025 | 669,116 |  | 35,175 |  | 67,840 |  | 772,131 |  |

| DEPRECIATION

| At 1 April 2024 | 375,971 |  | 26,667 |  | 51,584 |  | 454,222 |  |

| Charge for year | 43,533 |  | 2,259 |  | 4,064 |  | 49,856 |  |

| Eliminated on disposal | (32,169 | ) | - |  | - |  | (32,169 | ) |

| At 31 March 2025 | 387,335 |  | 28,926 |  | 55,648 |  | 471,909 |  |

| NET BOOK VALUE

| At 31 March 2025 | 281,781 |  | 6,249 |  | 12,192 |  | 300,222 |  |

| At 31 March 2024 | 260,773 |  | 1,640 |  | 16,256 |  | 278,669 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 26,551 |  | 40,035 |  |

| Other debtors | 150 |  | 118 |  |

| Directors' loan accounts | 2,496 |  | 9,211 |  |

| VAT | 6,147 |  | - |  |

| Prepayments and accrued income | 10,471 |  | 10,007 |  |

45,815 |  | 59,371 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts | 37,500 |  | 21,750 |  |

| Trade creditors | 7,221 |  | 14,796 |  |

| Tax | 8,513 |  | 16,917 |  |

| Social security and other taxes | 332 |  | 350 |  |

| PAYE control account | 1,483 |  | 1,615 |  |

| VAT | - |  | 9,183 |  |

| Other creditors | 29 |  | 29 |  |

| Accrued expenses | 7,250 |  | 7,010 |  |

62,328 |  | 71,650 |  |

| Agriplant Limited (Registered number: 04664634) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 1,275 | A & B ordinary | £1 | 1,275 |  | 1,275 |  |

| 20 | C & D ordinary | £1 | 20 |  | 20 |  |

1,295 |  | 1,295 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Mrs Z M Webber

| Balance outstanding at start of year | 3,225 |  | (2,032 | ) |

| Amounts advanced | 16,733 |  | 20,981 |  |

| Amounts repaid | (18,924 | ) | (15,724 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,034 |  | 3,225 |  |

| C M Webber

| Balance outstanding at start of year | 5,985 |  | 1,631 |  |

| Amounts advanced | 25,476 |  | 30,354 |  |

| Amounts repaid | (30,000 | ) | (26,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,461 |  | 5,985 |  |