1 June 2024 false No description of principal activity Taxfiler 2024.6 SC478524 business:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC478524 2024-05-31 SC478524 2024-06-01 2025-05-31 SC478524 business:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC478524 business:FilletedAccounts 2024-06-01 2025-05-31 SC478524 2025-05-31 SC478524 2024-05-31 SC478524 core:WithinOneYear 2025-05-31 SC478524 core:WithinOneYear 2024-05-31 SC478524 core:AfterOneYear 2025-05-31 SC478524 core:AfterOneYear 2024-05-31 SC478524 core:ShareCapital core:PreviouslyStatedAmount 2025-05-31 SC478524 core:ShareCapital core:PreviouslyStatedAmount 2024-05-31 SC478524 core:SharePremium core:PreviouslyStatedAmount 2025-05-31 SC478524 core:SharePremium core:PreviouslyStatedAmount 2024-05-31 SC478524 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-05-31 SC478524 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-05-31 SC478524 core:PreviouslyStatedAmount 2025-05-31 SC478524 core:PreviouslyStatedAmount 2024-05-31 SC478524 business:SmallEntities 2024-06-01 2025-05-31 SC478524 business:Director1 2024-06-01 2025-05-31 SC478524 countries:Scotland 2024-06-01 2025-05-31 SC478524 business:RegisteredOffice 2024-06-01 2025-05-31 SC478524 core:PlantMachinery 2024-06-01 2025-05-31 SC478524 core:PlantMachinery 2024-05-31 SC478524 core:PlantMachinery 2025-05-31 SC478524 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC478524 (Scotland)
Agron-LED Ltd Unaudited accounts for the year ended 31 May 2025
Agron-LED Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
723
Current assets
Debtors
5
15,090
15,090
Creditors: amounts falling due within one year
6
(45,856)
(45,856)
Net current liabilities
(30,766)
(30,766)
Total assets less current liabilities
(30,766)
(30,043)
Creditors: amounts falling due after more than one year
7
(72,758)
(72,580)
Provisions for liabilities
Deferred tax
(577)
(577)
Net liabilities
(104,101)
(103,200)
Capital and reserves
Called up share capital
120
120
Share premium
19,382
19,382
Profit and loss account
(123,603)
(122,702)
Shareholders' funds
(104,101)
(103,200)
For the year ending 31 May 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 24 February 2026 and were signed on its behalf by
Jan Gerlings Director Company Registration No. SC478524
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Agron-LED Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Agron-LED Ltd is a private company, limited by shares, registered in Scotland, registration number SC478524. The registered office is UNIT 1 PRORA STEADING, DREM, NORTH BERWICK, EAST LOTHIAN, EH39 5LN.
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
Over 5 years life time
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 June 2024
7,174
At 31 May 2025
7,174
Depreciation
At 1 June 2024
6,451
Charge for the year
723
At 31 May 2025
7,174
Net book value
At 31 May 2025
-
At 31 May 2024
723
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
14,982
14,982
Other debtors
108
108
15,090
15,090
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Agron-LED Ltd Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
37,342
37,342
Trade creditors
4,519
4,519
Taxes and social security
3,993
3,993
Non-equity preference shares
2
2
45,856
45,856
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
24,735
24,735
Loans from directors
48,023
47,845
72,758
72,580
8
Average number of employees
During the year the average number of employees was 0 (2024: 2).
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