Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 05207075 Mr Mark Carter Mr Robin Kitching Mr Stephen Mowbray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05207075 2024-06-30 05207075 2025-06-30 05207075 2024-07-01 2025-06-30 05207075 frs-core:CurrentFinancialInstruments 2025-06-30 05207075 frs-core:Non-currentFinancialInstruments 2025-06-30 05207075 frs-core:PlantMachinery 2025-06-30 05207075 frs-core:PlantMachinery 2024-07-01 2025-06-30 05207075 frs-core:PlantMachinery 2024-06-30 05207075 frs-core:CapitalRedemptionReserve 2025-06-30 05207075 frs-core:ShareCapital 2025-06-30 05207075 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 05207075 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05207075 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 05207075 frs-bus:SmallEntities 2024-07-01 2025-06-30 05207075 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05207075 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05207075 frs-bus:Director1 2024-07-01 2025-06-30 05207075 frs-bus:Director2 2024-07-01 2025-06-30 05207075 frs-bus:Director3 2024-07-01 2025-06-30 05207075 frs-countries:EnglandWales 2024-07-01 2025-06-30 05207075 2023-06-30 05207075 2024-06-30 05207075 2023-07-01 2024-06-30 05207075 frs-core:CurrentFinancialInstruments 2024-06-30 05207075 frs-core:Non-currentFinancialInstruments 2024-06-30 05207075 frs-core:CapitalRedemptionReserve 2024-06-30 05207075 frs-core:ShareCapital 2024-06-30 05207075 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 05207075
Agri Link Produce Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Appleleaf Chartered Certified Accountants
ACCA
5 Town Hall Street
Grimsby
Lincolnshire
DN31 1HN
Agri Link Produce Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Agri Link Produce Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 05207075

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,485 |  | 5,044
|  |  | 2,485 |  | 5,044
CURRENT ASSETS
Debtors | 5 | 240,064 |  | 339,269 |
Cash at bank and in hand |  | 76,536 |  | - |
|  | 316,600 |  | 339,269 |
Creditors: Amounts Falling Due Within One Year | 6 | (304,155 ) |  | (322,500 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,445 |  | 16,769
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,930 |  | 21,813
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (59,507 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (621 ) |  | (1,261 )
NET ASSETS/(LIABILITIES) |  |  | 14,309 |  | (38,955 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 15,000 |  | 15,000
Capital redemption reserve |  |  | 15,000 |  | 15,000
Profit and Loss Account |  |  | (15,691 ) |  | (68,955 )
SHAREHOLDERS' FUNDS |  |  | 14,309 |  | (38,955)

Page 1
Page 2
Agri Link Produce Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Mark Carter Director | Mr Stephen Mowbray Director
13 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Agri Link Produce Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Agri Link Produce Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05207075 . The registered office is The Watermill, Low Church Road, Middle Rasen, Lincolnshire, LN8 3TY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Agri Link Produce Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 4)
6 4
Page 4
Page 5
Agri Link Produce Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 July 2024 | 22,064
Disposals | (11,641 )
As at 30 June 2025 | 10,423
Depreciation
As at 1 July 2024 | 17,020
Provided during the period | 829
Disposals | (9,911 )
As at 30 June 2025 | 7,938
Net Book Value
As at 30 June 2025 | 2,485
As at 1 July 2024 | 5,044

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 162,218 |  | 44,615
Prepayments and accrued income | 1,097 |  | 468
Amounts owed from related parties | 76,749 |  | 294,186
| 240,064 |  | 339,269

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 204,233 |  | 169,642
Bank loans and overdrafts | 53,867 |  | 137,783
Corporation tax | 21,355 |  | 122
Other taxes and social security | 4,095 |  | 2,454
VAT | 5,643 |  | 7,481
Accruals and deferred income | 3,113 |  | 4,700
Directors' loan accounts | 867 |  | 318
Amounts owed to related parties | 10,982 |  | -
| 304,155 |  | 322,500

Page 5
Page 6
Agri Link Produce Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 59,507

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 53,867 |  | 197,291

9. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 621 |  | 1,261

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 15,000 |  | 15,000

11. Related Party Transactions
Summary of transactions with other related parties
Raleigh Seeds Limited
A company of which Mr M Carter, Mr S Mowbray and Mr R Kitching are also directors and shareholders.
At the balance sheet date, the amount due from Raleigh Seeds Limited was £330 (2024: £2,829).
During the year, the company made supplies of £NIL (2024: £NIL) to Raleigh Seeds Limited, and purchased goods of £NIL (2024: £NIL).
Bio Nature Limited
A company of which Mr M Carter and Mr S Mowbray are also directors and shareholders.
At the balance sheet date, the amount due from Bio Nature Limited was £240 (2024: £3,600).
During the year, the company made supplies of £22,200 (2024: £10,800) to Bio Nature Limited, and purchased goods of £NIL (2024: £NIL).
Rose Water Farming Limited
A company of which Mr M Carter and Mr S Mowbray are also directors and shareholders.
...CONTINUED
Page 6
Page 7
Agri Link Produce Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
11. Related Party Transactions - continued
At the balance sheet date, the amount due from Rose Water Farming Limited was £76,179 (YE 2024: £116,963).
During the year, the company made supplies of £NIL (2024: £NIL) to Rose Water Farming Limited, and purchased goods of £NIL (2024: £NIL).
Tom's Potatoes Limited
A company of which Mr M Carter, Mr S Mowbray and Mr R Kitching are also directors and shareholders.
At the balance sheet date, the amount due to Tom's Potatoes Limited was £10,982 (YE 2024: £(170,794)).
During the year, the company made supplies of £131,079 (2024: £170,231) to Tom's Potatoes Limited, and purchased goods of £390,234 (2024: £67,559).
Page 7