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Registered number: OC433946
Ceres Rural LLP
Financial Statements
For The Year Ended 31 March 2026
Avant Advisory Ltd
Chartered Certified Accountants
124 City Road
London
EC1V 2NX
Ceres Rural LLP
Contents
Contents

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

Page 1
Ceres Rural LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC433946

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 50,509 |  | 87,398
Tangible Assets | 5 |  | 156,293 |  | 86,969
|  |  | 206,802 |  | 174,367
CURRENT ASSETS
Debtors | 6 | 1,043,596 |  | 1,072,182 |
Cash at bank and in hand |  | 409,892 |  | 545,793 |
|  | 1,453,488 |  | 1,617,975 |
Creditors: Amounts Falling Due Within One Year | 7 | (622,568 ) |  | (534,722 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 830,920 |  | 1,083,253
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,037,722 |  | 1,257,620
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 1,037,722 |  | 1,257,620
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 1,037,722 |  | 1,257,620 |
|  |  | 1,037,722 |  | 1,257,620
|  |  | 1,037,722 |  | 1,257,620
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 1,037,722 |  | 1,257,620
|  |  | 1,037,722 |  | 1,257,620

Page 1
Page 2
Ceres Rural LLP
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

C R Ireland Designated Member | W A Gemmill Designated Member | R J Means Designated Member
S D Spalding Designated Member
31/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ceres Rural LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Ceres Rural LLP is a limited liability partnership, incorporated in England & Wales, registered number OC433946 . The Registered Office is Council Offices, London Road, Saffron Walden, CB11 4ER.
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 applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Going Concern Disclosure
The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the LLP's ability to continue as a going concern.
2.3. 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 rendering of services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
The goodwill recognised in these financial statements has been generated as a result of the purchase of agronomy fee books.
This goodwill is amortised over its estimated useful life of 3 years.
Goodwill will continue to be reviewed annually or whenever indicators of impairment arise to ensure that its carrying amount does not exceed its recoverable amount.
2.5. 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:

Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 33% straight line

2.6. 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 LLP. 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.
2.7. Pensions
The LLP operates a defined pension contribution scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
Ceres Rural LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.8. Members' remuneration
The LLP agreement prescribes that the entire profit for the year is to be allocate to members. As such, the nature of the relationship is contractual and therefore all profits are treated as 'members remuneration charged as an expense'.
2.9. Provisions for liabilities
From time to time, the LLP could be involved in disputes in the ordinary course of business which may give rise to claims. Provision is made in the financial statements for all claims where costs are likely to be incurred and represents the cost of defending and concluding claims.
The LLP carries professional indemnity insurance and no separate disclosure is made of the cost of claims covered by insurance as to do so could seriously prejudice the position of the LLP.
The LLP assesses for liabilities including property dilapidation provisions for which the present value of the obligation is provided for on a systematic basis by reference to estimated amounts until the final settlement amount crystallises.
A present obligation arises from the presence of a legal or constructive commitment that has resulted from past events, and is provided for where the outflow of economic resources from the LLP is probable and can be reliably estimated.
3. Average Number of Employees
Average number of employees, ncluding members with contracts of employment, during the year was: 54 (2025: 46)
54 46
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 110,666
As at 31 March 2026 | 110,666
Amortisation
As at 1 April 2025 | 23,268
Provided during the period | 36,889
As at 31 March 2026 | 60,157
Net Book Value
As at 31 March 2026 | 50,509
As at 1 April 2025 | 87,398

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 61,321 | 142,385 | 203,706
Additions | 59,029 | 66,517 | 125,546
As at 31 March 2026 | 120,350 | 208,902 | 329,252

...CONTINUED
Page 4
Page 5
Ceres Rural LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 27,556 | 89,181 | 116,737
Provided during the period | 15,437 | 40,785 | 56,222
As at 31 March 2026 | 42,993 | 129,966 | 172,959
Net Book Value
As at 31 March 2026 | 77,357 | 78,936 | 156,293
As at 1 April 2025 | 33,765 | 53,204 | 86,969

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 754,288 |  | 844,598
Other debtors | 225,029 |  | 174,113
| 979,317 |  | 1,018,711
Due after more than one year
Other debtors | 64,279 |  | 53,471
| 1,043,596 |  | 1,072,182

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 165,897 |  | 154,094
Other creditors | 199,677 |  | 165,620
Taxation and social security | 256,994 |  | 215,008
| 622,568 |  | 534,722

8. Ultimate Controlling Party
The LLP's ultimate controlling party is Ceres Group Consultancy LLP, registered number OC446662.
Page 5