Registration number: 10119241

Agricultural Building Construction Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Agricultural Building Construction Limited

Company Information

Director

Mr S Stanberry

Registered office

Albion House 32 Pinchbeck Road Spalding Lincolnshire PE11 1QD

Accountants

Cannon Williamson Chartered Certified AccountantsAlbion House 32 Pinchbeck Road Spalding Lincolnshire PE11 1QD

Agricultural Building Construction Limited

(Registration number: 10119241)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed Assets
Tangible Assets	4	2,084	2,432
Current assets
Debtors	5	100	100
Cash at bank and in hand		63,186	64,964
		63,286	65,064
Creditors: Amounts falling due within one year	6	(41,172)	(40,603)
Net current assets		22,114	24,461
Net assets		24,198	26,893
Capital and Reserves
Called up share capital	7	100	100
Retained Earnings		24,098	26,793
Shareholders' funds		24,198	26,893

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 January 2026
 

......................................... Mr S Stanberry Director

Agricultural Building Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 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:
Albion House
32 Pinchbeck Road
Spalding
Lincolnshire
PE11 1QD
United Kingdom

These financial statements were authorised for issue by the director on 12 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Agricultural Building Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

2	Accounting policies (continued)

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade Creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Agricultural Building Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

4	Tangible Assets

	Other tangible assets £	Total £
Cost or valuation
At 1 May 2024	3,474	3,474
At 30 April 2025	3,474	3,474
Depreciation
At 1 May 2024	1,042	1,042
Charge for the year	348	348
At 30 April 2025	1,390	1,390
Carrying amount
At 30 April 2025	2,084	2,084
At 30 April 2024	2,432	2,432

5

Debtors

Current	2025 £	2024 £
Other debtors	100	100
	100	100

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest		39,402	39,402
Accruals and deferred income		1,770	1,200
Other creditors		-	1
		41,172	40,603

7	Share capital

Allotted, called up and fully paid shares

Agricultural Building Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

7	Share capital (continued)

	2025		2024
	No.	£	No.	£
Ordinary £1 shares of £1 each	100	100	100	100