Company Registration No. SC250852 (Scotland)
AGRICULTURAL AND IRONMONGERY SUPPLIES LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
AGRICULTURAL AND IRONMONGERY SUPPLIES LIMITED
COMPANY INFORMATION
Director
Mr Ross Baxter
Company number
SC250852
Registered office
Markethill Road
Turriff
Aberdeenshire
United Kingdom
AB53 4PA
Accountants
Johnston Carmichael LLP
Strathlossie House
Elgin Business Park
1 Kirkhill Avenue
Elgin
IV30 8DE
AGRICULTURAL AND IRONMONGERY SUPPLIES LIMITED
CONTENTS
Page
Director's report
1
Balance sheet
2
Notes to the financial statements
3 - 4
AGRICULTURAL AND IRONMONGERY SUPPLIES LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

The director presents his annual report and financial statements for the year ended 30 June 2025.

Principal activities

The company remained dormant during the current year and made neither a profit or loss. Accordingly no profit and loss account is presented within these financial statements.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr Ross Baxter

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr Ross Baxter
Director
9 March 2026
AGRICULTURAL AND IRONMONGERY SUPPLIES LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
519,578
519,578
Net current assets
519,578
519,578
Capital and reserves
Called up share capital
4
12,000
12,000
Capital redemption reserve
267,333
267,333
Profit and loss reserves
240,245
240,245
Total equity
519,578
519,578

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 9 March 2026
Mr Ross Baxter
Director
Company Registration No. SC250852
AGRICULTURAL AND IRONMONGERY SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Agricultural and Ironmongery Supplies Limited is a private company limited by shares incorporated and domiciled in Scotland. The registered office is Markethill Road, TURRIFF, Aberdeenshire, United Kingdom, AB53 4PA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The company has taken advantage of the exemption under FRS 102 Section 33 paragraph 33.1A, not to disclose transactions entered into between two or more members of the group, as the company is a wholly owned subsidiary of the group to which it is party to the transactions.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company is dormant and accordingly the financial statements have been prepared on a basis other than a going concern. Under this basis, assets are reflected at their net realisable value where less than cost. No adjustments were required to the carrying value of assets in the application of this basis of preparation.true

1.3
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors are initially measured at transaction price including transaction costs.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The company has no other employees other than the directors. The directors were not remunerated via this company.

AGRICULTURAL AND IRONMONGERY SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
519,578
519,578

Amounts owed by group undertakings are interest free, unsecured and repayable on demand.

4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
12,000
12,000
12,000
12,000

The company's ordinary shares hold equal voting rights and no entitlement to fixed income.

5
Parent company

The company's immediate parent undertaking is Harbro Limited, who's parent undertaking is The Harbro Group Limited.

On 9 January 2025, 100% of the share capital of The Harbro Group Ltd was acquired by CC Agritech II Limited, a wholly owned ubsidiary of CC Agritech Limited. As part of the acquisition arrangements, legal title to the shares of the company was transferred to Kroll Trustee Services Limited as security in connection with the acqusition of The Harbro Group Limited.

This legal title does not confer control to Kroll Trustee Services Limited and therefore the directors consider the ultimate controlling party to be CC Agritech Limited.

Consolidated financial statements that include Agricultural and Ironmongery Supplies Limited are prepared by The Harbro Group Ltd and CC Agritech Limited. Copes of these financial statements can be obtained from the UK Companies House website.

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