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REGISTERED NUMBER: 08137762 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Andrew Worrall Agriculture Ltd |

| Andrew Worrall Agriculture Ltd (Registered number: 08137762) |

Contents of the Financial Statements

for the year ended 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Andrew Worrall Agriculture Ltd |

Company Information

for the year ended 31 July 2025

| DIRECTOR: | A Worrall

| REGISTERED OFFICE: | Datum House

| Electra Way

| Crewe

| Cheshire

| CW1 6ZF

| REGISTERED NUMBER: | 08137762 (England and Wales)

| Andrew Worrall Agriculture Ltd (Registered number: 08137762) |

Statement of Financial Position

31 July 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 50,412 |  | 70,091 |  |

CURRENT ASSETS

Debtors | 5 | 26,116 |  | 44,215 |  |

Cash at bank | 3,018 |  | 3,885 |  |

29,134 |  | 48,100 |  |

CREDITORS

Amounts falling due within one year | 6 | (63,397 | ) | (72,509 | ) |

NET CURRENT LIABILITIES | (34,263 | ) | (24,409 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 16,149 |  | 45,682 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (728 | ) | (7,144 | ) |

NET ASSETS | 15,421 |  | 38,538 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 15,321 |  | 38,438 |  |

15,421 |  | 38,538 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Andrew Worrall Agriculture Ltd (Registered number: 08137762) |

Statement of Financial Position - continued

31 July 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 director and authorised for issue on 19 February 2026 and were signed by:

A Worrall - Director

| Andrew Worrall Agriculture Ltd (Registered number: 08137762) |

Notes to the Financial Statements

for the year ended 31 July 2025

1. | STATUTORY INFORMATION

| Andrew Worrall Agriculture Ltd 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

| The principle accounting policies applied in the preparation of these financial statements are set out below.

| These policies have been consistently applied to all years presented, unless otherwise stated.

| Basis of preparation

| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

| Going Concern

| No material uncertainties, that may cast doubt about the ability of the company to continue as a going concern have been identified by the directors and they therefore consider it appropriate to prepare the financial statements on the going concern basis.

| Revenue recognition

| Revenue (described as turnover) is measured at the fair value of the consideration received and represents amounts receivable for goods supplied and services rendered, stated net of discounts and Value Added Tax.

| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 etc | - | 25% on reducing balance

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' current accounts and loans.

| Bank loans and directors loans are initially measured at the present value of future payments, discounted at a market rate of interest and subsequently at amortised cost using the effective interest method.

| Directors current balances (being those repayable on demand), trade debtors, other debtors and creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment.If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| Andrew Worrall Agriculture Ltd (Registered number: 08137762) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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 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 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024 | 95,224 |  |

| Additions | 500 |  |

| Disposals | (4,500 | ) |

| At 31 July 2025 | 91,224 |  |

| DEPRECIATION

| At 1 August 2024 | 25,133 |  |

| Charge for year | 16,804 |  |

| Eliminated on disposal | (1,125 | ) |

| At 31 July 2025 | 40,812 |  |

| NET BOOK VALUE

| At 31 July 2025 | 50,412 |  |

| At 31 July 2024 | 70,091 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 26,116 |  | 44,215 |  |

| Andrew Worrall Agriculture Ltd (Registered number: 08137762) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 1,070 |  | 1,140 |  |

| Hire purchase contracts | 6,083 |  | 36,882 |  |

| Trade creditors | 1,802 |  | 1,601 |  |

| Taxation and social security | 845 |  | - |  |

| Other creditors | 53,597 |  | 32,886 |  |

63,397 |  | 72,509 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 728 |  | 1,798 |  |

| Hire purchase contracts | - |  | 5,346 |  |

728 |  | 7,144 |  |