D.M. Grant (Agri Plant Hire) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC289362

D.M. GRANT (AGRI PLANT HIRE) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 August 2025

D.M. GRANT (AGRI PLANT HIRE) LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

Contents	Page

Officers and professional advisers	1

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

D.M. GRANT (AGRI PLANT HIRE) LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

Director	Mr. D.M. Grant

Company secretary	Mr. A.D. Webster

Registered office	Francis Croft
	Newmill
	Keith
	Moray
	AB55 6XE

Accountants	Ritsons
	Chartered Accountants
	26-30 Marine Place
	Buckie
	Moray
	AB56 1UT

D.M. GRANT (AGRI PLANT HIRE) LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF D.M. GRANT (AGRI PLANT HIRE) LIMITED

YEAR ENDED 31 AUGUST 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D.M. Grant (Agri Plant Hire) Limited for the year ended 31 August 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of D.M. Grant (Agri Plant Hire) Limited. Our work has been undertaken solely to prepare for your approval the financial statements of D.M. Grant (Agri Plant Hire) Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D.M. Grant (Agri Plant Hire) Limited and its director for our work or for this report.

It is your duty to ensure that D.M. Grant (Agri Plant Hire) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D.M. Grant (Agri Plant Hire) Limited. You consider that D.M. Grant (Agri Plant Hire) Limited 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 financial statements of D.M. Grant (Agri Plant Hire) Limited. 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 financial statements.

Ritsons Chartered Accountants

26-30 Marine Place Buckie Moray AB56 1UT

29 May 2026

D.M. GRANT (AGRI PLANT HIRE) LIMITED

STATEMENT OF FINANCIAL POSITION

31 August 2025

	2025	2024
Note	£	£

FIXED ASSETS

Tangible assets	5	415,807	257,689

CURRENT ASSETS

Stocks		1,200	1,200
Debtors	6	244,372	172,181
Cash at bank and in hand		91,008	190,608
		---------	---------
		336,580	363,989

CREDITORS: amounts falling due within one year	7	63,617	56,043
		---------	---------
NET CURRENT ASSETS		272,963	307,946
		---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES		688,770	565,635

CREDITORS: amounts falling due after more than one year	8	85,286	16,333
		---------	---------
NET ASSETS		603,484	549,302
		---------	---------

CAPITAL AND RESERVES

Called up share capital	2	2
Profit and loss account	603,482	549,300
	---------	---------
SHAREHOLDER FUNDS	603,484	549,302
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

D.M. GRANT (AGRI PLANT HIRE) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 29 May 2026 , and are signed on behalf of the board by:

Mr. D.M. Grant
Director

Company registration number: SC289362

D.M. GRANT (AGRI PLANT HIRE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Francis Croft, Newmill, Keith, Moray, AB55 6XE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	15% reducing balance
Motor Vehicles	-	25% reducing balance
Office Equipment	-	15% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 September 2024	542,086	43,716	7,062	592,864
Additions	263,736	–	–	263,736
Disposals	( 80,000)	–	–	( 80,000)
	---------	--------	-------	---------
At 31 August 2025	725,822	43,716	7,062	776,600
	---------	--------	-------	---------
Depreciation
At 1 September 2024	304,508	26,173	4,494	335,175
Charge for the year	70,676	4,386	384	75,446
Disposals	( 49,828)	–	–	( 49,828)
	---------	--------	-------	---------
At 31 August 2025	325,356	30,559	4,878	360,793
	---------	--------	-------	---------
Carrying amount
At 31 August 2025	400,466	13,157	2,184	415,807
	---------	--------	-------	---------
At 31 August 2024	237,578	17,543	2,568	257,689
	---------	--------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	227,895	134,018
Other debtors	16,477	38,163
	---------	---------
	244,372	172,181
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	8,334	10,000
Trade creditors	28,033	12,307
Corporation tax	–	23,645
Social security and other taxes	95	40
Other creditors	27,155	10,051
	--------	--------
	63,617	56,043
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	8,333
Other creditors	85,286	8,000
	--------	--------
	85,286	16,333
	--------	--------

9. Related party transactions

At 31 August 2025, the company owed the director £298 (2024: £251) by way of a directors loan account. During the year, dividends of £37,000 (2024: £37,000) were paid to the director.