REGISTERED NUMBER: 10286017 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

H.A.C AGRI SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Cooney

T P J Cooney

REGISTERED OFFICE:

The Old Stables

Edenhall

Penrith

Cumbria

CA11 8ST

REGISTERED NUMBER:

10286017 (England and Wales)

ACCOUNTANTS:

Christian Douglass Accountants Limited

Chartered Accountants

The Old Stables

Edenhall

Penrith

CA11 8ST

FIXED ASSETS

Tangible assets

4

88,117

58,672

CURRENT ASSETS

Stocks

1,200

1,200

Debtors

5

94,711

43,190

Cash at bank

8,794

2,749

104,705

47,139

CREDITORS

Amounts falling due within one year

6

106,545

41,776

NET CURRENT (LIABILITIES)/ASSETS

(1,840

)

5,363

TOTAL ASSETS LESS CURRENT LIABILITIES

86,277

64,035

CREDITORS

Amounts falling due after more than one year

7

(48,286

)

(56,124

)

PROVISIONS FOR LIABILITIES

(7,231

)

(6,953

)

NET ASSETS

30,760

958

CAPITAL AND RESERVES

Called up share capital

30

30

Retained earnings

30,730

928

30,760

958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Mrs J Cooney - Director

T P J Cooney - Director

1.	STATUTORY INFORMATION

H.A.C Agri Services Limited is a private company, limited by shares, registered in England and Wales. The Company's registered number is 10286017 and its registered office address is at The Old Stables, Edenhall, Penrith, Cumbria CA11 8ST.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

At the balance sheet date the company had net current liabilities of £1,840 (2024: net assets). The directors have confirmed their intention to provide financial support for the foreseeable future and therefore consider that the financial statements should be prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance, 20% on cost and 10% on cost

Stocks

Cost is determined by purchase invoice price. Stocks represent parts and consumables for resale.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 August 2024

37,251

49,182

86,433

Additions

-

42,795

42,795

At 31 July 2025

37,251

91,977

129,228

DEPRECIATION

At 1 August 2024

6,388

21,373

27,761

Charge for year

885

12,465

13,350

At 31 July 2025

7,273

33,838

41,111

NET BOOK VALUE

At 31 July 2025

29,978

58,139

88,117

At 31 July 2024

30,863

27,809

58,672

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

44,590

14,877

Other debtors

50,121

28,313

94,711

43,190

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

8,067

8,800

Trade creditors

60,869

9,865

Taxation and social security

5,897

5,984

Other creditors

31,712

17,127

106,545

41,776

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

43,168

51,235

Other creditors

5,118

4,889

48,286

56,124

8.	RELATED PARTY DISCLOSURES