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Registration number: 13949693

SERCAR AGRICULTURAL Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

SERCAR AGRICULTURAL Ltd

Contents

Company Information | 1
Accountants' Report | 2
Profit and Loss Account | 3
Balance Sheet | 4 to 5
Notes to the Unaudited Financial Statements | 4

SERCAR AGRICULTURAL Ltd

Company Information

Director | Mrs Stacy Lee Shepherd-Speakman

Registered office | Old Holts Farm Bentley Hall Road Bury BL8 3PH

Accountants | Making Accountancy Digital Ltd Chadwicks Farm Broadfield Oswaldtwistle BB5 3SE

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
SERCAR AGRICULTURAL Ltd
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SERCAR AGRICULTURAL Ltd for the year ended 31 March 2026 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of SERCAR AGRICULTURAL Ltd, as a body, in accordance with the terms of our engagement letter dated 1 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of SERCAR AGRICULTURAL Ltd and state those matters that we have agreed to state to the Board of Directors of SERCAR AGRICULTURAL Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SERCAR AGRICULTURAL Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that SERCAR AGRICULTURAL Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of SERCAR AGRICULTURAL Ltd. You consider that SERCAR AGRICULTURAL Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of SERCAR AGRICULTURAL Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Making Accountancy Digital Ltd
Chadwicks Farm
Broadfield
Oswaldtwistle
BB5 3SE

17 April 2026

SERCAR AGRICULTURAL Ltd

Profit and Loss Account for the Year Ended 31 March 2026

| 2026 £ | 2025 £
Turnover | 43,590 | 52,179
Cost of raw materials and consumables | (4,792) | (15,108)
Staff costs | (744) | (2,400)
Depreciation and other amounts written off assets | (8,156) | (8,791)
Other charges | (34,588) | (31,223)
Loss for the year | (4,690) | (5,343)

SERCAR AGRICULTURAL Ltd

(Registration number: 13949693)
Balance Sheet as at 31 March 2026

| 2026 £ | 2025 £
Fixed assets | 85,912 | 87,817
Current assets | 19,102 | 200
Creditors: Amounts falling due within one year | (130,594) | (108,908)
Net current liabilities | (111,492) | (108,708)
Total assets less current liabilities | (25,580) | (20,891)
Accruals and deferred income | (2,820) | (2,820)
| (28,400) | (23,711)
Capital and reserves | (28,400) | (23,711)

1 | General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Old Holts Farm
Bentley Hall Road
Bury
BL8 3PH

These financial statements were authorised for issue by the director on 17 April 2026.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the director on 17 April 2026

SERCAR AGRICULTURAL Ltd

(Registration number: 13949693)
Balance Sheet as at 31 March 2026

......................................... Mrs Stacy Lee Shepherd-Speakman Director