REGISTERED NUMBER: 10268196 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BOOLE CROP SPECIALISTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Boole

P S Boole

R G Boole

REGISTERED OFFICE:

3 Thickthorn Farm

Preston

CHIPPENHAM

Wiltshire

SN15 4DY

REGISTERED NUMBER:

10268196 (England and Wales)

ACCOUNTANTS:

Berkeley Hall Marshall Limited

6 Charlotte Street

Bath

BA1 2NE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,178

451,550

5,178

451,550

CURRENT ASSETS

Stocks

-

20,000

Debtors

6

351,574

130,629

Cash at bank

7,428

-

359,002

150,629

CREDITORS

Amounts falling due within one year

7

299,045

335,146

NET CURRENT ASSETS/(LIABILITIES)

59,957

(184,517

)

TOTAL ASSETS LESS CURRENT LIABILITIES

65,135

267,033

CREDITORS

Amounts falling due after more than one year

8

1,900

89,436

NET ASSETS

63,235

177,597

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

63,232

177,594

63,235

177,597

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

A Boole - Director

1.	STATUTORY INFORMATION

Boole Crop Specialists Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Whilst the balance sheet is showing net current liabilities, the directors, who are also the 100% shareholders, have prepared the accounts on the going concern basis.The directors will continue to provide the necessary financial support during at least the next twelve months from the date of signing the accounts.

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 2016, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

12,000

AMORTISATION

At 1 October 2024

and 30 September 2025

12,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

1,128,818

Disposals

(1,087,688

)

At 30 September 2025

41,130

DEPRECIATION

At 1 October 2024

677,268

Charge for year

1,725

Eliminated on disposal

(643,041

)

At 30 September 2025

35,952

NET BOOK VALUE

At 30 September 2025

5,178

At 30 September 2024

451,550

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 October 2024

821,278

Disposals

(804,466

)

At 30 September 2025

16,812

DEPRECIATION

At 1 October 2024

442,938

Eliminated on disposal

(429,119

)

At 30 September 2025

13,819

NET BOOK VALUE

At 30 September 2025

2,993

At 30 September 2024

378,340

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

284,750

78,661

Other debtors

66,824

51,968

351,574

130,629

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,006

61,147

Hire purchase contracts

7,200

44,577

Trade creditors

2,016

157,239

Taxation and social security

177,246

17,490

Other creditors

97,577

54,693

299,045

335,146

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

63,806

Hire purchase contracts

1,900

25,630

1,900

89,436