REGISTERED NUMBER: 03844388 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

DAVIS AGRI PLANT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M.H. Davis

Mrs P.R. Davis

SECRETARY:

Mrs P.R. Davis

REGISTERED OFFICE:

Glebe Cottage

High Street

Tormarton

Badminton

GL9 1HZ

REGISTERED NUMBER:

03844388 (England and Wales)

ACCOUNTANTS:

Alan Cavill Ltd

7 Queensholm Close

Downend

Bristol

BS16 6LD

FIXED ASSETS

Tangible assets

4

705,126

675,716

CURRENT ASSETS

Stocks

4,414

3,099

Debtors

5

238,109

204,140

Cash at bank

772,628

609,861

1,015,151

817,100

CREDITORS

Amounts falling due within one year

6

271,729

292,844

NET CURRENT ASSETS

743,422

524,256

TOTAL ASSETS LESS CURRENT LIABILITIES

1,448,548

1,199,972

PROVISIONS FOR LIABILITIES

7

144,841

137,488

NET ASSETS

1,303,707

1,062,484

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,302,707

1,061,484

SHAREHOLDERS' FUNDS

1,303,707

1,062,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

M.H. Davis - Director

Mrs P.R. Davis - Director

1.	STATUTORY INFORMATION

Davis Agri Plant 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.

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 each asset over its estimated useful life.

Freehold property

-

not provided

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

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 Profit and Loss Account, 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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 March 2025

125,764

2,076,740

136,411

2,338,915

Additions

-

152,624

17,028

169,652

Disposals

-

-

(11,234

)

(11,234

)

At 28 February 2026

125,764

2,229,364

142,205

2,497,333

DEPRECIATION

At 1 March 2025

-

1,565,143

98,056

1,663,199

Charge for year

-

134,183

11,337

145,520

Eliminated on disposal

-

(6,692

)

(9,820

)

(16,512

)

At 28 February 2026

-

1,692,634

99,573

1,792,207

NET BOOK VALUE

At 28 February 2026

125,764

536,730

42,632

705,126

At 28 February 2025

125,764

511,597

38,355

675,716

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

107,495

109,257

Amounts owed by group undertakings

120,000

85,000

Other debtors

10,614

9,883

238,109

204,140

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

3,687

9,636

Amounts owed to group undertakings

175,764

175,764

Taxation and social security

84,983

100,754

Other creditors

7,295

6,690

271,729

292,844

7.	PROVISIONS FOR LIABILITIES

28.2.26

28.2.25

£

£

Deferred tax

144,841

137,488

Deferred

tax

£

Balance at 1 March 2025

137,488

Provided during year

7,353

Balance at 28 February 2026

144,841