Caseware UK (AP4) 2025.0.111 2025.0.111 2025-07-31 2025-07-31 2024-08-01 false 1 true 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12777132 2024-08-01 2025-07-31 12777132 2023-08-01 2024-07-31 12777132 2025-07-31 12777132 2024-07-31 12777132 c:Director1 2024-08-01 2025-07-31 12777132 d:OfficeEquipment 2024-08-01 2025-07-31 12777132 d:OfficeEquipment 2025-07-31 12777132 d:OfficeEquipment 2024-07-31 12777132 d:CurrentFinancialInstruments 2025-07-31 12777132 d:CurrentFinancialInstruments 2024-07-31 12777132 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 12777132 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12777132 d:ShareCapital 2025-07-31 12777132 d:ShareCapital 2024-07-31 12777132 d:RetainedEarningsAccumulatedLosses 2025-07-31 12777132 d:RetainedEarningsAccumulatedLosses 2024-07-31 12777132 c:OrdinaryShareClass1 2024-08-01 2025-07-31 12777132 c:OrdinaryShareClass1 2025-07-31 12777132 c:FRS102 2024-08-01 2025-07-31 12777132 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12777132 c:FullAccounts 2024-08-01 2025-07-31 12777132 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12777132 2 2024-08-01 2025-07-31 12777132 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12777132 AGRICULTURAL AND GENERAL TRADERS (UK) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
AGRICULTURAL AND GENERAL TRADERS (UK) LIMITED REGISTERED NUMBER: 12777132 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 43,036 |  | 43,255 |
Cash at bank and in hand | 6 | 639 |  | 795 |
|  | 43,675 |  | 44,050 |
Creditors: amounts falling due within one year | 7 | (91,648) |  | (90,628) |
Net current liabilities |  |  | (47,973) |  | (46,578)
Net liabilities |  |  | (47,973) |  | (46,578)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | (48,073) |  | (46,678)
|  |  | (47,973) |  | (46,578)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
B Cornibert
Director
Date: 13 July 2026
The notes on pages 2 to 6 form part of these financial statements. Page 1
AGRICULTURAL AND GENERAL TRADERS (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Agricultural and General Traders (UK) Limited is a private company, limited by shares and incorporated in England and Wales. The address of its registered office is 11 Nathans Road, Wembley, HA0 3RY. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operation for the foreseeable future. The company is reliant upon an informal borrowing from its director. The director, who is the company's major creditor, has confirmed that he will continue to make available such funds as are required by the company and, in particular, will not seek repayment of the amounts currently outstanding where this would prejudice the company's ability to continue trading. Based upon this, the director believes that the company will have sufficient resources to enable it to continue in existence for the foreseeable future, this being a period of at least twelve months from the date of approval of these financial statements. Therefore the director continues to consider it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 2
AGRICULTURAL AND GENERAL TRADERS (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
AGRICULTURAL AND GENERAL TRADERS (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% | on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
AGRICULTURAL AND GENERAL TRADERS (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| At 1 August 2024 | 1,949
| At 31 July 2025 | 1,949
| Depreciation |
| At 1 August 2024 | 1,949
| At 31 July 2025 | 1,949
| Net book value |
| At 31 July 2025 | -
| At 31 July 2024 | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 42,660 | 42,660
| Other debtors | 376 | 595
|  | 43,036 | 43,255
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 639 | 795
Page 5
AGRICULTURAL AND GENERAL TRADERS (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 90,649 | 88,878
| Accruals and deferred income | 999 | 1,750
|  | 91,648 | 90,628
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
9. | Related party transactions
| At the balance sheet date, the amount due to the director was £90,649 (2024 - £88,878).
Page 6