IRIS Accounts Production v26.1.0.640 04726575 Board of Directors Board of Directors 1.5.25 30.4.26 30.4.26 0 0 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04726575 2025-04-30 04726575 2026-04-30 04726575 2025-05-01 2026-04-30 04726575 2024-04-30 04726575 2024-05-01 2025-04-30 04726575 2025-04-30 04726575 ns15:EnglandWales 2025-05-01 2026-04-30 04726575 ns14:PoundSterling 2025-05-01 2026-04-30 04726575 ns10:Director1 2025-05-01 2026-04-30 04726575 ns10:Director2 2025-05-01 2026-04-30 04726575 ns10:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 04726575 ns10:SmallEntities 2025-05-01 2026-04-30 04726575 ns10:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 04726575 ns10:SmallCompaniesRegimeForDirectorsReport 2025-05-01 2026-04-30 04726575 ns10:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 04726575 ns10:FullAccounts 2025-05-01 2026-04-30 04726575 1 2025-05-01 2026-04-30 04726575 ns10:OrdinaryShareClass1 2025-05-01 2026-04-30 04726575 ns5:CurrentFinancialInstruments 2026-04-30 04726575 ns5:CurrentFinancialInstruments 2025-04-30 04726575 ns5:Non-currentFinancialInstruments 2026-04-30 04726575 ns5:Non-currentFinancialInstruments 2025-04-30 04726575 ns5:ShareCapital 2026-04-30 04726575 ns5:ShareCapital 2025-04-30 04726575 ns5:RetainedEarningsAccumulatedLosses 2026-04-30 04726575 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 04726575 ns10:RegisteredOffice 2025-05-01 2026-04-30 04726575 ns5:NetGoodwill 2025-05-01 2026-04-30 04726575 ns5:IntangibleAssetsOtherThanGoodwill 2025-05-01 2026-04-30 04726575 ns5:ComputerEquipment 2025-05-01 2026-04-30 04726575 ns5:NetGoodwill 2025-04-30 04726575 ns5:NetGoodwill 2026-04-30 04726575 ns5:NetGoodwill 2025-04-30 04726575 ns5:ComputerEquipment 2025-04-30 04726575 ns5:ComputerEquipment 2026-04-30 04726575 ns5:ComputerEquipment 2025-04-30 04726575 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-04-30 04726575 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 04726575 ns10:OrdinaryShareClass1 2026-04-30

REGISTERED NUMBER: 04726575 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

DAVID HUGHES AGRICULTURAL CONSULTANCY

LTD

| DAVID HUGHES AGRICULTURAL CONSULTANCY |

| LTD (REGISTERED NUMBER: 04726575) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| DAVID HUGHES AGRICULTURAL CONSULTANCY |

| LTD (REGISTERED NUMBER: 04726575) |

BALANCE SHEET

30 APRIL 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 8,000 |  | 12,000 |  |

Tangible assets | 5 | - |  | - |  |

8,000 |  | 12,000 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 4,240 |  |

Cash at bank | 321 |  | - |  |

321 |  | 4,240 |  |

CREDITORS

Amounts falling due within one year | 7 | 17,654 |  | 15,034 |  |

NET CURRENT LIABILITIES | (17,333 | ) | (10,794 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (9,333 | ) | 1,206 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 4,667 |  |

NET LIABILITIES | (9,333 | ) | (3,461 | ) |

| DAVID HUGHES AGRICULTURAL CONSULTANCY |

| LTD (REGISTERED NUMBER: 04726575) |

BALANCE SHEET - continued

30 APRIL 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Retained earnings | (9,335 | ) | (3,463 | ) |

SHAREHOLDERS' FUNDS | (9,333 | ) | (3,461 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 1 May 2026 and were signed on its behalf by:

D R L Hughes - Director

Mrs B A Hughes - Director

| DAVID HUGHES AGRICULTURAL CONSULTANCY |

| LTD (REGISTERED NUMBER: 04726575) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1. | STATUTORY INFORMATION

| David Hughes Agricultural Consultancy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04726575

| Registered office: | 39 Leek Road

| Moseley

| Congleton

| Cheshire

| CW12 3HU

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| TURNOVER

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

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

| INTANGIBLE ASSETS

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on reducing balance

| DAVID HUGHES AGRICULTURAL CONSULTANCY |

| LTD (REGISTERED NUMBER: 04726575) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset , with the net amounts presented in the financial statement when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors , bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| DAVID HUGHES AGRICULTURAL CONSULTANCY |

| LTD (REGISTERED NUMBER: 04726575) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 40,000 |  |

| AMORTISATION

| At 1 May 2025 | 28,000 |  |

| Charge for year | 4,000 |  |

| At 30 April 2026 | 32,000 |  |

| NET BOOK VALUE

| At 30 April 2026 | 8,000 |  |

| At 30 April 2025 | 12,000 |  |

| DAVID HUGHES AGRICULTURAL CONSULTANCY |

| LTD (REGISTERED NUMBER: 04726575) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 2,928 |  |

| DEPRECIATION

| At 1 May 2025

| and 30 April 2026 | 2,928 |  |

| NET BOOK VALUE

| At 30 April 2026 | - |  |

| At 30 April 2025 | - |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Other debtors | - |  | 4,240 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Bank loans and overdrafts (see note 9) | - |  | 6,427 |  |

| Trade creditors | - |  | 57 |  |

| Other creditors | 17,654 |  | 8,550 |  |

17,654 |  | 15,034 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Bank loans (see note 9) | - |  | 4,667 |  |

| DAVID HUGHES AGRICULTURAL CONSULTANCY |

| LTD (REGISTERED NUMBER: 04726575) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

9. | LOANS

| The amount of £Nil (2025: £4,667) included in creditors due after one year is subject to a UK Government guarantee. The facility is provided through the Bounce Back Loan Scheme (BBLS), managed by the British Business Bank on behalf of and with the financial backing of the Secretary of State for Business, Energy and Industrial Strategy. The BBLS guarantee is provided to the lender.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.26 |  | 30.4.25

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |