IRIS Accounts Production v25.4.0.155 12206375 Board of Directors 1.10.24 30.9.25 30.9.25 0 0 false true false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12206375 2024-09-30 12206375 2025-09-30 12206375 2024-10-01 2025-09-30 12206375 2023-09-30 12206375 2023-10-01 2024-09-30 12206375 2024-09-30 12206375 ns15:EnglandWales 2024-10-01 2025-09-30 12206375 ns14:PoundSterling 2024-10-01 2025-09-30 12206375 ns10:Director1 2024-10-01 2025-09-30 12206375 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12206375 ns10:SmallEntities 2024-10-01 2025-09-30 12206375 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12206375 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 12206375 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12206375 ns10:FullAccounts 2024-10-01 2025-09-30 12206375 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 12206375 ns10:Director2 2024-10-01 2025-09-30 12206375 ns10:RegisteredOffice 2024-10-01 2025-09-30 12206375 ns5:CurrentFinancialInstruments 2025-09-30 12206375 ns5:CurrentFinancialInstruments 2024-09-30 12206375 ns5:ShareCapital 2025-09-30 12206375 ns5:ShareCapital 2024-09-30 12206375 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 12206375 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 12206375 ns5:CostValuation 2024-09-30 12206375 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 12206375 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 12206375 ns10:OrdinaryShareClass1 2025-09-30

REGISTERED NUMBER: 12206375 (England and Wales)

| NF AGRI LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

NF AGRI LIMITED (REGISTERED NUMBER: 12206375)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |  | to |  | 4

NF AGRI LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | N W Francis

| Mrs K J Francis

| REGISTERED OFFICE: | Willow Farm Barn

| Deopham Road

| Morley St. Botolph

| Wymondham

| NR18 9DF

| REGISTERED NUMBER: | 12206375 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| Enterprise Way

| Pinchbeck

| Spalding

| Lincolnshire

| PE11 3YR

NF AGRI LIMITED (REGISTERED NUMBER: 12206375)

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 250 |  | 250 |  |

CURRENT ASSETS

Debtors | 5 | 3,148 |  | 126,467 |  |

Cash at bank | 177,780 |  | 15,266 |  |

180,928 |  | 141,733 |  |

CREDITORS

Amounts falling due within one year | 6 | 3,333 |  | 1,078 |  |

NET CURRENT ASSETS | 177,595 |  | 140,655 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 177,845 |  | 140,905 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 177,844 |  | 140,904 |  |

SHAREHOLDERS' FUNDS | 177,845 |  | 140,905 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 February 2026 and were signed on its behalf by:

N W Francis - Director

NF AGRI LIMITED (REGISTERED NUMBER: 12206375)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| NF Agri Limited 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.

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.

| Financial instruments

| The company has chosen to adopt the FRS 102A in respect of financial instruments.

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| 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 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 Income Statement, 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.

3. | EMPLOYEES AND DIRECTORS

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

NF AGRI LIMITED (REGISTERED NUMBER: 12206375)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 250 |  |

| NET BOOK VALUE

| At 30 September 2025 | 250 |  |

| At 30 September 2024 | 250 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 3,148 |  | 126,467 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to associates | 250 |  | 250 |  |

| Taxation and social security | 1,904 |  | - |  |

| Other creditors | 1,179 |  | 828 |  |

3,333 |  | 1,078 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | Ordinary shares | 1 | 1 |  | 1 |  |