CGS AGRITECH LTD


Director	Colin Pryde Horsburgh


Registered Address	24 Sappi Road
	Glenrothes
	KY7 6ZJ


Registered Number	SC863263 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		21,889
			21,889
Current assets
Debtors	4	14,538
Cash at bank and on hand		27,149
		41,687
Creditors amounts falling due within one year	5	(48,643)
Net current assets (liabilities)			(6,956)
Total assets less current liabilities			14,933
Provisions for liabilities			(1,658)
Net assets			13,275
Capital and reserves
Called up share capital			2
Profit and loss account			13,273
Shareholders' funds			13,275

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 August 2026, and are signed on its behalf by:

Colin Pryde Horsburgh
Director
Registered Company No. SC863263

CGS AGRITECH LTD

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will continue to support the company as required.

	Turnover policy
	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 goods and from the rendering of services.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Vehicles	25	-
Office Equipment	-	4

2.	Average number of employees


		2026
	Average number of employees during the year	1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
Additions	8,569	15,000	858	24,427
At 31 March 26	8,569	15,000	858	24,427
Depreciation and impairment
Charge for year	1,003	1,521	14	2,538
At 31 March 26	1,003	1,521	14	2,538
Net book value
At 31 March 26	7,566	13,479	844	21,889
At 17 September 25	-	-	-	-

4.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	12,330
	Other debtors	487
	Prepayments and accrued income	1,721
	Total	14,538

5.	Creditors: amounts due within one year

		2026
		£
	Taxation and social security	11,244
	Other creditors	36,502
	Accrued liabilities and deferred income	897
	Total	48,643