Aeron Valley Tractors Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04567860

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		40,321		37,820

			40,321		37,820
CURRENT ASSETS
Stocks	5	134,766		88,982
Debtors	6	25,717		55,349
Cash at bank and in hand		38,592		71,001

		199,075		215,332
Creditors: Amounts Falling Due Within One Year	7	(100,172 )		(105,167 )

NET CURRENT ASSETS (LIABILITIES)			98,903		110,165

TOTAL ASSETS LESS CURRENT LIABILITIES			139,224		147,985

Creditors: Amounts Falling Due After More Than One Year	8		(15,629 )		(21,169 )

NET ASSETS			123,595		126,816

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			123,594		126,815

SHAREHOLDERS' FUNDS			123,595		126,816

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Aeron Valley Tractors Limited

Balance Sheet (continued)

As At 31 October 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S J Willis

Director

27 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aeron Valley Tractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04567860 . The registered office is 45 City Road, Chester, CH1 3AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of agricultural machinery. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% on cost
Motor Vehicles	25% on net book value
Fixtures & Fittings	2% on cost
Computer Equipment	25% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

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Aeron Valley Tractors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	28,010	51,075	9,258	585	88,928
Additions	-	13,950	-	-	13,950

As at 31 October 2025	28,010	65,025	9,258	585	102,878

Depreciation
As at 1 November 2024	19,025	30,277	1,243	563	51,108
Provided during the period	2,565	8,688	185	11	11,449

As at 31 October 2025	21,590	38,965	1,428	574	62,557

Net Book Value
As at 31 October 2025	6,420	26,060	7,830	11	40,321

As at 1 November 2024	8,985	20,798	8,015	22	37,820

5. Stocks

	2025	2024
	£	£
Stock	134,766	88,982

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	22,928	55,068
Other debtors	2,789	281

	25,717	55,349

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	2,024	3,964
Trade creditors	89,790	77,790
Bank loans and overdrafts	4,320	5,160
Other creditors	3,217	6,460
Taxation and social security	821	11,793

	100,172	105,167

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Aeron Valley Tractors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	2,024
Bank loans	15,629	19,145

	15,629	21,169

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,024	3,964
Later than one year and not later than five years	-	2,024

	2,024	5,988

	2,024	5,988

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

11. Related Party Transactions

The director has made an interest free loan available to the company of £67 (2024 - £3,465) during the year, repayable on demand.

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