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Company Registration No. 06772299 (England and Wales)
A & N Grain Trading Ltd Unaudited accounts for the year ended 31 March 2025
A & N Grain Trading Ltd Unaudited accounts Contents
Page
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A & N Grain Trading Ltd Company Information for the year ended 31 March 2025
Director
Luke Saunders
Company Number
06772299 (England and Wales)
Registered Office
S A Accountancy 4 Beaumont Road Church Stretton Shropshire SY6 6BN England
Accountants
S A Acc'y Ltd The Corner House 4 Beaumont Road Church Stretton Shropshire SY6 6BN
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A & N Grain Trading Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
177,357 
186,309 
Current assets
Inventories
95,358 
86,000 
Debtors
66,673 
477,411 
Cash at bank and in hand
35,409 
79,296 
197,440 
642,707 
Creditors: amounts falling due within one year
(235,028)
(751,999)
Net current liabilities
(37,588)
(109,292)
Total assets less current liabilities
139,769 
77,017 
Creditors: amounts falling due after more than one year
(127,486)
(42,053)
Provisions for liabilities
Deferred tax
(9,451)
(11,152)
Net assets
2,832 
23,812 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,732 
23,712 
Shareholders' funds
2,832 
23,812 
For the year ending 31 March 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 December 2025 and were signed on its behalf by
Luke Saunders Director Company Registration No. 06772299
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A & N Grain Trading Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
A & N Grain Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 06772299. The registered office is S A Accountancy, 4 Beaumont Road, Church Stretton, Shropshire, SY6 6BN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum reducing balance
Motor vehicles
25% per annum reducning balance
Fixtures & fittings
15% per annum reducing balance
Computer equipment
33% per annum reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
80,000 
At 31 March 2025
80,000 
Amortisation
At 1 April 2024
80,000 
At 31 March 2025
80,000 
Net book value
At 31 March 2025
- 
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A & N Grain Trading Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
127,617 
51,915 
41,990 
1,600 
223,122 
Additions
- 
27,796 
- 
- 
27,796 
Disposals
- 
(10,713)
(22,290)
- 
(33,003)
At 31 March 2025
127,617 
68,998 
19,700 
1,600 
217,915 
Depreciation
At 1 April 2024
- 
16,736 
18,690 
1,387 
36,813 
Charge for the year
- 
13,830 
2,691 
32 
16,553 
On disposals
- 
(3,056)
(9,752)
- 
(12,808)
At 31 March 2025
- 
27,510 
11,629 
1,419 
40,558 
Net book value
At 31 March 2025
127,617 
41,488 
8,071 
181 
177,357 
At 31 March 2024
127,617 
35,179 
23,300 
213 
186,309 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
5,729 
Trade debtors
56,540 
464,379 
Other debtors
10,133 
7,303 
66,673 
477,411 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
37,264 
77,614 
Obligations under finance leases and hire purchase contracts
14,601 
4,846 
Trade creditors
138,962 
637,410 
Taxes and social security
5,037 
414 
Other creditors
24,328 
- 
Loans from directors
13,152 
30,031 
Accruals
1,684 
1,684 
235,028 
751,999 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
119,450 
19,847 
Obligations under finance leases and hire purchase contracts
8,036 
22,206 
127,486 
42,053 
9
Average number of employees
During the year the average number of employees was 1 (2024: 3).
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