Registration number: 04550055

Allium Crop Solutions Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Allium Crop Solutions Limited

Company Information

Directors

Mr D E O'Connor Ms N J Booley Mr A S Richardson Mr J M West

Registered office

Wigtoft Road Sutterton Boston Lincolnshire PE20 2EL

Accountants

Cannon Williamson Chartered Certified AccountantsAlbion House 32 Pinchbeck Road Spalding Lincolnshire PE11 1QD

Allium Crop Solutions Limited

(Registration number: 04550055)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed Assets
Tangible Assets	4	-	1,393,364
Current assets
Stocks	5	-	119,000
Debtors	6	27,317	102,948
Cash at bank and in hand		372,928	1,019,518
		400,245	1,241,466
Creditors: Amounts falling due within one year	7	(643,446)	(299,393)
Net current (liabilities)/assets		(243,201)	942,073
Total assets less current liabilities		(243,201)	2,335,437
Provisions for liabilities		68,878	16,628
Net (liabilities)/assets		(174,323)	2,352,065
Capital and Reserves
Called up share capital	8	107	107
Other reserves		(65,000)	(65,000)
Retained Earnings		(109,430)	2,416,958
Shareholders' (deficit)/funds		(174,323)	2,352,065

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 June 2026 and signed on its behalf by:
 

......................................... Mr D E O'Connor Director

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Allium Crop Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wigtoft Road
Sutterton
Boston
Lincolnshire
PE20 2EL

These financial statements were authorised for issue by the Board on 9 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Departures from Companies Act requirements

The freehold property is comprised of land and buildings in use by the business. The breakdown of the consituent elements of this asset is not practicable. Therefore this asset class is carried under the revaluation model.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Allium Crop Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	10% Straight Line
Motor Vehicles	20% Straight Line
Fixtures and Fittings	25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Allium Crop Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Allium Crop Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 12).

4	Tangible Assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £
Cost or valuation
At 1 January 2025	1,142,283	137,359	196,836	210,848
Additions	-	1,079	33,500	716
Disposals	(1,142,283)	(138,438)	(230,336)	(211,564)
At 31 December 2025	-	-	-	-
Depreciation
At 1 January 2025	-	59,810	109,298	124,854
Charge for the year	-	(2,274)	-	2,274
Eliminated on disposal	-	(57,536)	(109,298)	(127,128)
At 31 December 2025	-	-	-	-
Carrying amount
At 31 December 2025	-	-	-	-
At 31 December 2024	1,142,283	77,549	87,538	85,994

Allium Crop Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Tangible Assets (continued)

	Total £
Cost or valuation
At 1 January 2025	1,687,326
Additions	35,295
Disposals	(1,722,621)
At 31 December 2025	-
Depreciation
At 1 January 2025	293,962
Charge for the year	-
Eliminated on disposal	(293,962)
At 31 December 2025	-
Carrying amount
At 31 December 2025	-
At 31 December 2024	1,393,364

Included within the net book value of land and buildings above is £Nil (2024 - £1,142,283) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	-	119,000

6

Debtors

Current	2025 £	2024 £
Trade Debtors	6,018	4,923
Other debtors	21,299	98,025
	27,317	102,948

Allium Crop Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	168,318	-
Trade Creditors		40,855	200,716
Taxation and social security		414,706	89,831
Accruals and deferred income		6,410	6,410
Other creditors		13,157	2,436
		643,446	299,393

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Share Class A of £1 each	90	90	90	90
Ordinary Share Class B of £1 each	15	15	15	15
	105	105	105	105

9

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Non-distributable reserve £	Total £
Intercompany loan write off	(65,000)	(65,000)

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

	Non-distributable reserve £	Total £
Other comprehensive income	(65,000)	(65,000)

Allium Crop Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

10	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	168,318	-