11 false false false false false false false false false false true false false false false false false No description of principal activity 2024-11-01 Sage Accounts Production Advanced 2025 - FRS102_2025 95,990 95,990 95,990 47,995 6,667 54,662 54,662 47,995 xbrli:pure xbrli:shares iso4217:GBP 07406918 2024-11-01 2025-10-31 07406918 2025-10-31 07406918 2024-10-31 07406918 2023-11-01 2024-10-31 07406918 2024-10-31 07406918 2023-10-31 07406918 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07406918 core:PlantMachinery 2024-11-01 2025-10-31 07406918 core:FurnitureFittings 2024-11-01 2025-10-31 07406918 core:MotorVehicles 2024-11-01 2025-10-31 07406918 bus:Director1 2024-11-01 2025-10-31 07406918 bus:Director2 2024-11-01 2025-10-31 07406918 core:LandBuildings 2024-10-31 07406918 core:PlantMachinery 2024-10-31 07406918 core:FurnitureFittings 2024-10-31 07406918 core:MotorVehicles 2024-10-31 07406918 core:LandBuildings 2025-10-31 07406918 core:PlantMachinery 2025-10-31 07406918 core:FurnitureFittings 2025-10-31 07406918 core:MotorVehicles 2025-10-31 07406918 core:LandBuildings 2024-11-01 2025-10-31 07406918 core:WithinOneYear 2025-10-31 07406918 core:WithinOneYear 2024-10-31 07406918 core:AfterOneYear 2025-10-31 07406918 core:AfterOneYear 2024-10-31 07406918 core:ShareCapital 2025-10-31 07406918 core:ShareCapital 2024-10-31 07406918 core:RetainedEarningsAccumulatedLosses 2025-10-31 07406918 core:RetainedEarningsAccumulatedLosses 2024-10-31 07406918 core:BetweenOneFiveYears 2024-10-31 07406918 core:CostValuation core:Non-currentFinancialInstruments 2024-10-31 07406918 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-10-31 07406918 core:CostValuation core:Non-currentFinancialInstruments 2025-10-31 07406918 core:Non-currentFinancialInstruments 2025-10-31 07406918 core:Non-currentFinancialInstruments 2024-10-31 07406918 core:LandBuildings 2024-10-31 07406918 core:PlantMachinery 2024-10-31 07406918 core:FurnitureFittings 2024-10-31 07406918 core:MotorVehicles 2024-10-31 07406918 bus:SmallEntities 2024-11-01 2025-10-31 07406918 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 07406918 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07406918 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07406918 bus:FullAccounts 2024-11-01 2025-10-31 07406918 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 07406918 core:IntangibleAssetsOtherThanGoodwill 2024-10-31
COMPANY REGISTRATION NUMBER: 07406918

D-Agri-S Limited

Unaudited financial statements

For the year ended

31 October 2025

D-Agri-S Limited

Statement of financial position

31 October 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 95,990 |  | 95,990
Tangible assets | 6 |  | 1,643,968 |  | 1,512,691
Investments | 7 |  | 54,662 |  | 47,995
|  | ----------- |  | -----------
|  | 1,794,620 |  | 1,656,676

Current assets

Stocks | 700,840 |  | 661,638 |
Debtors | 8 | 443,731 |  | 263,022 |
Cash at bank and in hand | 118,785 |  | 164,469 |
| ----------- |  | ----------- |
| 1,263,356 |  | 1,089,129 |

Creditors: Amounts falling due within one year | 9 | ( 475,773) |  | ( 459,714) |
| ----------- |  | ----------- |
Net current assets |  | 787,583 |  | 629,415
|  | ----------- |  | -----------
Total assets less current liabilities |  | 2,582,203 |  | 2,286,091

Creditors: Amounts falling due after more than one year | 10 |  | ( 350,903) |  | ( 345,530)

Provisions

Taxation including deferred tax |  | ( 327,332) |  | ( 291,158)
|  | ----------- |  | -----------
Net assets |  | 1,903,968 |  | 1,649,403
|  | ----------- |  | -----------

Capital and reserves

Called up share capital |  | 2 |  | 2
Profit and loss account |  | 1,903,966 |  | 1,649,401
|  | ----------- |  | -----------
Shareholders funds |  | 1,903,968 |  | 1,649,403
|  | ----------- |  | -----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

D-Agri-S Limited

Statement of financial position (continued)

31 October 2025
These financial statements were approved by the board of directors and authorised for issue on 14 April 2026 , and are signed on behalf of the board by:

Mr D J Utting | Mr S J Utting
Director | Director

Company registration number: 07406918

D-Agri-S Limited

Notes to the financial statements

Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Wherry, Quay Street, Halesworth, Suffolk, IP19 8ET. The company's trading address is Grove Farm, Vicarage Lane, Mettingham, Bungay, Suffolk, NR35 1TE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold property improvements | - | 4% straight line
| Plant and machinery | - | 15% reducing balance
| Fixtures and fittings | - | 15% reducing balance
| Motor vehicles | - | 33% reducing balance

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of employees during the year was 11 (2024: 10 ).
5. Intangible assets

| Arla Investment
| £
Cost |
At 1 November 2024 and 31 October 2025 | 95,990
| -------
Amortisation |
At 1 November 2024 and 31 October 2025 | –
| -------
Carrying amount |
At 31 October 2025 | 95,990
| -------
At 31 October 2024 | 95,990
| -------

6. Tangible assets

| Leasehold Property Improvements | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 November 2024 | 852,566 | 1,412,000 | 15,531 | 108,731 | 2,388,828
Additions | – | 315,921 | – | 10,500 | 326,421
Disposals | – | ( 55,000) | – | – | ( 55,000)
| --------- | ----------- | ------- | --------- | -----------
At 31 October 2025 | 852,566 | 1,672,921 | 15,531 | 119,231 | 2,660,249
| --------- | ----------- | ------- | --------- | -----------
Depreciation |  |  |  |  |
At 1 November 2024 | 176,161 | 605,031 | 11,062 | 83,883 | 876,137
Charge for the year | 34,102 | 134,572 | 670 | 11,376 | 180,720
Disposals | – | ( 40,576) | – | – | ( 40,576)
| --------- | ----------- | ------- | --------- | -----------
At 31 October 2025 | 210,263 | 699,027 | 11,732 | 95,259 | 1,016,281
| --------- | ----------- | ------- | --------- | -----------
Carrying amount |  |  |  |  |
At 31 October 2025 | 642,303 | 973,894 | 3,799 | 23,972 | 1,643,968
| --------- | ----------- | ------- | --------- | -----------
At 31 October 2024 | 676,405 | 806,969 | 4,469 | 24,848 | 1,512,691
| --------- | ----------- | ------- | --------- | -----------

7. Investments

| Other investments other than loans
| £
Cost |
At 1 November 2024 | 47,995
Additions | 6,667
| -------
At 31 October 2025 | 54,662
| -------
Impairment |
At 1 November 2024 and 31 October 2025 | –
| -------

Carrying amount |
At 31 October 2025 | 54,662
| -------
At 31 October 2024 | 47,995
| -------

8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 271,267 | 180,565
Other debtors | 172,464 | 82,457
| --------- | ---------
| 443,731 | 263,022
| --------- | ---------

9. Creditors: Amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 25,958 | 19,958
Trade creditors | 158,606 | 186,904
Social security and other taxes | 94,004 | 66,239
Other creditors | 197,205 | 186,613
| --------- | ---------
| 475,773 | 459,714
| --------- | ---------

All bank loans and overdrafts are secured in full by way of a personal guarantee by the directors.
10. Creditors: Amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 207,468 | 287,895
Other creditors | 143,435 | 57,635
| --------- | ---------
| 350,903 | 345,530
| --------- | ---------

All bank loans and overdrafts are secured in full by way of a personal guarantee by the directors.
11. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 23,328 | 23,088
Later than 1 year and not later than 5 years | – | 720
| ------- | -------
| 23,328 | 23,808
| ------- | -------

12. Directors' advances, credits and guarantees
Included within debtors at the year end is a directors loan account of £ 114,829 (2024: £ 65,399 ). The maximum overdrawn balance during the year was £114,829. Interest of £2,207 was charged at the official rate.