Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-08-01 false No description of principal activity 1 1 true true false SC635494 2024-08-01 2025-07-31 SC635494 2023-08-01 2024-07-31 SC635494 2025-07-31 SC635494 2024-07-31 SC635494 c:Director1 2024-08-01 2025-07-31 SC635494 c:RegisteredOffice 2024-08-01 2025-07-31 SC635494 d:PlantMachinery 2024-08-01 2025-07-31 SC635494 d:PlantMachinery 2025-07-31 SC635494 d:PlantMachinery 2024-07-31 SC635494 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC635494 d:MotorVehicles 2024-08-01 2025-07-31 SC635494 d:MotorVehicles 2025-07-31 SC635494 d:MotorVehicles 2024-07-31 SC635494 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC635494 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC635494 d:CurrentFinancialInstruments 2025-07-31 SC635494 d:CurrentFinancialInstruments 2024-07-31 SC635494 d:Non-currentFinancialInstruments 2025-07-31 SC635494 d:Non-currentFinancialInstruments 2024-07-31 SC635494 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 SC635494 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC635494 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 SC635494 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 SC635494 d:ShareCapital 2025-07-31 SC635494 d:ShareCapital 2024-07-31 SC635494 d:RetainedEarningsAccumulatedLosses 2025-07-31 SC635494 d:RetainedEarningsAccumulatedLosses 2024-07-31 SC635494 c:OrdinaryShareClass1 2024-08-01 2025-07-31 SC635494 c:OrdinaryShareClass1 2025-07-31 SC635494 c:OrdinaryShareClass1 2024-07-31 SC635494 c:FRS102 2024-08-01 2025-07-31 SC635494 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC635494 c:FullAccounts 2024-08-01 2025-07-31 SC635494 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC635494 2 2024-08-01 2025-07-31 SC635494 6 2024-08-01 2025-07-31 SC635494 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC635494 AGRI SOLUTIONS LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
AGRI SOLUTIONS LTD COMPANY INFORMATION
Director | James P M Hopkinson
Registered number | SC635494
Registered office | Kennel Cottage
| Lindertis
| Kirrimuir
| Angus
| DD8 5NT
Accountants | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
AGRI SOLUTIONS LTD REGISTERED NUMBER: SC635494 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 7,879 |  | 9,869
Investments | 5 |  | 14,534 |  | 14,534
|  |  | 22,413 |  | 24,403
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 78,963 |  | 59,813 |
Bank and cash balances |  | 39,864 |  | 46,709 |
|  | 118,827 |  | 106,522 |
Creditors: amounts falling due within one year | 7 | (29,300) |  | (38,281) |
NET CURRENT ASSETS |  |  | 89,527 |  | 68,241
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 111,940 |  | 92,644
Creditors: amounts falling due after more than one year | 8 |  | - |  | (3,334)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  | (1,970) |  | (2,467) |
NET ASSETS |  |  | 109,970 |  | 86,843
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | 109,969 |  | 86,842
|  |  | 109,970 |  | 86,843
Page 1
AGRI SOLUTIONS LTD REGISTERED NUMBER: SC635494 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 April 2026.
James P M Hopkinson
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
AGRI SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | GENERAL INFORMATION
Agri Solutions Limited is a private limited company incorporated in Scotland. The registered office and principal place of business is Kennel Cottage, Lindertis, Kirriemuir, Angus, DD8 5NT. The company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
AGRI SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 12.5% | reducing balance
|  |  |  | Motor vehicles | - | 25.0% | reducing balance.
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.8 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | EMPLOYEES
The average monthly number of employees, including directors, during the year was 1 (2023 - 1). Page 4
AGRI SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 August 2024 | 5,700 | 25,500 | 31,200
| At 31 July 2025 | 5,700 | 25,500 | 31,200
| DEPRECIATION |  |  |
| At 1 August 2024 | 1,882 | 19,449 | 21,331
| Charge for the year on owned assets | 477 | 1,513 | 1,990
| At 31 July 2025 | 2,359 | 20,962 | 23,321
| NET BOOK VALUE |  |  |
| At 31 July 2025 | 3,341 | 4,538 | 7,879
| At 31 July 2024 | 3,818 | 6,051 | 9,869
Page 5
AGRI SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | FIXED ASSET INVESTMENTS
|  | Unlisted investments
|  | £
| COST OR VALUATION |
| At 1 August 2024 | 14,534
| At 31 July 2025 | 14,534
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,400 | 2,400
| Other debtors | 76,563 | 57,413
|  | 78,963 | 59,813
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 3,334 | 3,999
| Other loans | 10,000 | 10,000
| Trade creditors | - | 613
| Other taxation and social security | 13,401 | 22,169
| Other creditors | 715 | -
| Accruals and deferred income | 1,850 | 1,500
|  | 29,300 | 38,281
| The bank loan is secured by a bond and floating charge over the assets of the company.
Page 6
AGRI SOLUTIONS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 3,334
|  | - | 3,334
| The bank loan is secured by a bond and floating charge over the assets of the company.
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1 (2024 - 1) Ordinary share share of £1.00 | 1 | 1
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