REGISTERED NUMBER: NC001719 (Northern Ireland)

LITTLE AGRI LLP

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

General Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

Designated members:

C O'Brien

A Little

Registered office:

57 Cloghtogle Road

Killee

Lisbellaw

Enniskillen

BT94 5BN

Registered number:

NC001719 (Northern Ireland)

Accountants:

Cooper Parry Advisory Limited

Unit 7, Dyehouse

Linen Green

Dungannon

BT71 7HB

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

We have prepared for your approval the financial statements of Little Agri LLP for the year ended 31 March 2026 which comprise the Trading, Profit and Loss Account, the Balance Sheet and related notes from the accounting records and information and explanations you have given to us.

This report is made solely to you, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Little Agri LLP and state those matters that we have agreed to state to you in this report in accordance with the guidance of Chartered Accountants Ireland. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Little Agri LLP for our work or for this report.

We have carried out this engagement in accordance with technical guidance issued by Chartered Accountants Ireland and have complied with the ethical guidance laid down by Chartered Accountants Ireland.

You have approved the Trading, Profit and Loss Account, the Balance Sheet and related notes for the year ended 31 March 2026 and have acknowledged your responsibility for them, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for their compilation.

We have not been instructed to carry out an audit or a review of the financial statements of Little Agri LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial information.

Cooper Parry Advisory Limited

Unit 7, Dyehouse

Linen Green

Dungannon

BT71 7HB

26 June 2026

Fixed assets

Tangible assets

4

294,504

227,500

Current assets

Debtors

5

47,108

7,254

Cash at bank

14,033

15,803

61,141

23,057

Creditors

Amounts falling due within one year

6

62,531

33,285

Net current liabilities

(1,390

)

(10,228

)

Total assets less current liabilities

293,114

217,272

Creditors

Amounts falling due after more than one year

7

88,556

1,082

Net assets attributable to members

204,558

216,190

Loans and other debts due to members

8

204,558

216,190

Total members' interests

Loans and other debts due to members

8

204,558

216,190

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 26 June 2026 and were signed by:

C O'Brien - Designated member

A Little - Designated member

1.	Statutory information

Little Agri LLP is registered in Northern Ireland. The LLP's registered number and registered office address can be found on the General Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Sales

The turnover shown in the profit and loss account represents amounts received or receivable for goods and services provided in the normal course of business, exclusive of Value Added Tax.

3.	Employee information

The average number of employees during the year was NIL (2025 - NIL).

4.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 April 2025

337,016

50,000

387,016

Additions

142,500

-

142,500

Disposals

(53,542

)

-

(53,542

)

At 31 March 2026

425,974

50,000

475,974

Depreciation

At 1 April 2025

137,975

21,541

159,516

Charge for year

37,020

7,115

44,135

Eliminated on disposal

(22,181

)

-

(22,181

)

At 31 March 2026

152,814

28,656

181,470

Net book value

At 31 March 2026

273,160

21,344

294,504

At 31 March 2025

199,041

28,459

227,500

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

26,798

7,254

Other debtors

20,310

-

47,108

7,254

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Hire purchase contracts

32,526

12,266

Trade creditors

29,105

19,166

Taxation and social security

-

953

Other creditors

900

900

62,531

33,285

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Hire purchase contracts

88,556

1,082

8.

Loans and other debts due to members

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.