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Registered number: 01736387
Danagri - 3s Limited
Financial Statements
For The Year Ended 31 December 2025
TAG Assurance Services Limited
Danagri - 3s Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Danagri - 3s Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01736387

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 82,579 |  | 79,653
Investments | 6 |  | 1 |  | 1
|  |  | 82,580 |  | 79,654
CURRENT ASSETS
Stocks | 7 | 483,192 |  | 441,333 |
Debtors | 8 | 1,188,360 |  | 639,415 |
Cash at bank and in hand |  | 292,982 |  | 399,788 |
|  | 1,964,534 |  | 1,480,536 |
Creditors: Amounts Falling Due Within One Year | 9 | (1,122,851 ) |  | (639,091 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 841,683 |  | 841,445
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 924,263 |  | 921,099
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,261 ) |  | (14,188 )
NET ASSETS |  |  | 909,002 |  | 906,911
CAPITAL AND RESERVES
Called up share capital | 10 |  | 421,002 |  | 421,002
Profit and Loss Account |  |  | 488,000 |  | 485,909
SHAREHOLDERS' FUNDS |  |  | 909,002 |  | 906,911

Page 1
Page 2
Danagri - 3s Limited
Balance Sheet (continued)
As At 31 December 2025
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Charles Toogood Director
24th April 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Danagri - 3s Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Danagri - 3s Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01736387 . The registered office is Unit 8 The Livestock Centre, Tasley, Bridgnorth, Shropshire, WV16 4QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are measured at cost. After initial recognition intangible assets are measured at cost less any accumulated amortisation less any accumulated impairment losses.
Trademark names are being amortised evenly over their estimated useful life of four years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | nil
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 15% reducing balance

Page 3
Page 4
Danagri - 3s Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
Page 4
Page 5
Danagri - 3s Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 26,500
As at 31 December 2025 | 26,500
Amortisation
As at 1 January 2025 | 26,500
As at 31 December 2025 | 26,500
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 15,006 | 90,723 | 133,849 | 8,482
Additions | - | 4,759 | 17,443 | 1,885
Disposals | - | - | - | (2,645 )
As at 31 December 2025 | 15,006 | 95,482 | 151,292 | 7,722
Depreciation
As at 1 January 2025 | 15,005 | 79,851 | 71,055 | 7,202
Provided during the period | - | 3,914 | 20,059 | 514
Disposals | - | - | - | (2,364 )
As at 31 December 2025 | 15,005 | 83,765 | 91,114 | 5,352
Net Book Value
As at 31 December 2025 | 1 | 11,717 | 60,178 | 2,370
As at 1 January 2025 | 1 | 10,872 | 62,794 | 1,280

Page 5
Page 6
Danagri - 3s Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 24,952 | 273,012
Additions | 7,443 | 31,530
Disposals | (11,583 ) | (14,228 )
As at 31 December 2025 | 20,812 | 290,314
Depreciation
As at 1 January 2025 | 20,246 | 193,359
Provided during the period | 3,037 | 27,524
Disposals | (10,784 ) | (13,148 )
As at 31 December 2025 | 12,499 | 207,735
Net Book Value
As at 31 December 2025 | 8,313 | 82,579
As at 1 January 2025 | 4,706 | 79,653

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 1
As at 31 December 2025 | 1
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 1
As at 1 January 2025 | 1

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 483,192 |  | 441,333

Page 6
Page 7
Danagri - 3s Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,155,477 |  | 602,011
Prepayments and accrued income | 32,883 |  | 37,404
| 1,188,360 |  | 639,415

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 493,970 |  | 353,398
Corporation tax | 8,325 |  | 14,331
Other taxes and social security | 21,268 |  | 26,186
VAT | 87,926 |  | 53,773
Other creditors | 353,268 |  | 8,958
Accruals and deferred income | 141,552 |  | 157,695
Directors' loan accounts | 16,542 |  | 24,750
| 1,122,851 |  | 639,091

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 421,002 |  | 421,002

11. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
12. Controlling Party
The company's controlling party is Rasmus Hougaard Holding ApS by virtue of its ownership of 72.5% of the issued share capital in the company.
13. Audit Information
The auditor's report on the accounts of Danagri - 3s Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Shaun Philpott FCA (Senior Statutory Auditor) for and on behalf of TAG Assurances Services Limited , Statutory Auditor.
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