BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company was that of agricultural services. 10 October 2025 0 0 13499109 2025-07-31 13499109 2024-07-31 13499109 2023-07-31 13499109 2024-08-01 2025-07-31 13499109 2023-08-01 2024-07-31 13499109 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13499109 uk-curr:PoundSterling 2024-08-01 2025-07-31 13499109 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13499109 uk-bus:FullAccounts 2024-08-01 2025-07-31 13499109 uk-bus:Director1 2024-08-01 2025-07-31 13499109 uk-bus:RegisteredOffice 2024-08-01 2025-07-31 13499109 uk-bus:Agent1 2024-08-01 2025-07-31 13499109 uk-core:ShareCapital 2025-07-31 13499109 uk-core:ShareCapital 2024-07-31 13499109 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 13499109 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 13499109 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 13499109 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 13499109 uk-bus:FRS102 2024-08-01 2025-07-31 13499109 uk-core:PlantMachinery 2024-08-01 2025-07-31 13499109 uk-core:MotorVehicles 2024-08-01 2025-07-31 13499109 uk-core:CurrentFinancialInstruments 2025-07-31 13499109 uk-core:CurrentFinancialInstruments 2024-07-31 13499109 uk-core:WithinOneYear 2025-07-31 13499109 uk-core:WithinOneYear 2024-07-31 13499109 uk-core:WithinOneYear 2025-07-31 13499109 uk-core:WithinOneYear 2024-07-31 13499109 uk-core:AfterOneYear 2025-07-31 13499109 uk-core:AfterOneYear 2024-07-31 13499109 uk-core:BetweenOneFiveYears 2025-07-31 13499109 uk-core:BetweenOneFiveYears 2024-07-31 13499109 uk-core:EmployeeBenefits 2024-07-31 13499109 uk-core:EmployeeBenefits 2024-08-01 2025-07-31 13499109 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-07-31 13499109 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-07-31 13499109 uk-core:OtherDeferredTax 2025-07-31 13499109 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-07-31 13499109 uk-core:EmployeeBenefits 2025-07-31 13499109 2024-08-01 2025-07-31 13499109 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 13499109

TL Agri Services Limited

Unaudited Financial Statements

for the financial year ended 31 July 2025

TL Agri Services Limited

DIRECTOR AND OTHER INFORMATION

Director | Thomas Ladds
Company Registration Number | 13499109
Registered Office and Business Address | School House
| Howgill
| Sedbergh
| Cumbria
| LA10 5HZ
| United Kingdom
Accountants | Parkin Finance Limited
| Suite 9
| Unit 1 Meadowbank Business Park
| Shap Road
| Kendal
| Cumbria
| LA9 6NY

TL Agri Services Limited

Company Registration Number: 13499109

BALANCE SHEET

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 14,070 |  | 19,172
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 7,388 |  | -
Debtors |  | 6 | 14,105 |  | 5,549
Cash and cash equivalents |  |  | 2,525 |  | 2,426
|  |  | ───────── |  | ─────────
|  |  | 24,018 |  | 7,975
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (22,485) |  | (19,333)
|  |  | ───────── |  | ─────────
Net Current Assets/(Liabilities) |  |  | 1,533 |  | (11,358)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 15,603 |  | 7,814
Creditors:

amounts falling due after more than one year |  | 8 | (4,013) |  | (5,235)
Provisions for liabilities |  | 10 | (2,673) |  | (2,959)
|  |  | ───────── |  | ─────────
Net Assets/(Liabilities) |  |  | 8,917 |  | (380)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | 8,916 |  | (381)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 8,917 |  | (380)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

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

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 10 October 2025

________________________________ |  |  |  |  |
Thomas Ladds |  |  |  |  |
Director |  |  |  |  |

TL Agri Services Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| TL Agri Services Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 13499109. The registered office of the company is School House, Howgill, Sedbergh, Cumbria, LA10 5HZ, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 15% Reducing balance
|  | Motor vehicles | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling. The company owns a small herd of sheep. Sheep are valued at their deemed cost. Deemed cost is a percentage of the market value (75% for sheep) for tax purposes.?
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

4. | Tangible assets
|  | Plant and | Motor | Total
|  | machinery | vehicles |
|  | £ | £ | £
| Cost
| At 1 August 2024 | 9,674 | 14,995 | 24,669
| Additions | 245 | 9,500 | 9,745
| Disposals | - | (14,995) | (14,995)
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 9,919 | 9,500 | 19,419
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 August 2024 | 1,748 | 3,749 | 5,497
| Charge for the financial year | 1,226 | 2,375 | 3,601
| On disposals | - | (3,749) | (3,749)
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 2,974 | 2,375 | 5,349
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 July 2025 | 6,945 | 7,125 | 14,070
|  | ═════════ | ═════════ | ═════════
| At 31 July 2024 | 7,926 | 11,246 | 19,172
|  | ═════════ | ═════════ | ═════════

4.1. | Tangible assets continued
| Included above are assets held under finance leases or hire purchase contracts as follows:
|  | 2025 |  | 2024 |
|  | Net | Depreciation | Net | Depreciation
|  | book value | charge | book value | charge
|  | £ | £ | £ | £
| Plant and machinery | 5,418 | 956 | 6,375 | 1,125
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Stock (non trading) | 7,388 | -
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 1,752 | 3,703
| Amounts recoverable on long term work-in-progress | 10,853 | -
| Other debtors | 1,500 | -
| Taxation (Note 9) | - | 245
| Prepayments and accrued income | - | 1,601
|  | ───────── | ─────────
|  | 14,105 | 5,549
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Net obligations under finance leases
| and hire purchase contracts | 1,222 | 1,048
| Trade creditors | - | 1,156
| Taxation (Note 9) | 4,813 | -
| Director's current account | 12,883 | 15,614
| Accruals | 3,567 | 1,515
|  | ───────── | ─────────
|  | 22,485 | 19,333
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Finance leases and hire purchase contracts | 4,013 | 5,235
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable within one year | 1,222 | 1,048
| Repayable between one and five years | 4,013 | 5,235
|  | ───────── | ─────────
|  | 5,235 | 6,283
|  | ═════════ | ═════════

9. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| VAT | - | 245
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | 4,813 | -
|  | ═════════ | ═════════

10. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 2,959 | 2,959 | 2,224
| Charged to profit and loss | (286) | (286) | 735
|  | ───────── | ───────── | ─────────
| At financial year end | 2,673 | 2,673 | 2,959
|  | ═════════ | ═════════ | ═════════

11. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 July 2025.

12. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.