REGISTERED NUMBER: 11281342 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

P L COOK AGRICULTURAL CONTRACTING LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P L Cook

REGISTERED OFFICE:

Oxstalls Farm

Admington

SHIPSTON-ON-STOUR

CV36 4JW

REGISTERED NUMBER:

11281342 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Payton House

Packwood Court

Guild Street

Stratford-upon-Avon

Warwickshire

CV37 6RP

FIXED ASSETS

Tangible assets

4

66,084

84,050

CURRENT ASSETS

Debtors

5

9,256

16,981

Cash at bank

63,485

38,827

72,741

55,808

CREDITORS

Amounts falling due within one year

6

68,098

12,776

NET CURRENT ASSETS

4,643

43,032

TOTAL ASSETS LESS CURRENT LIABILITIES

70,727

127,082

CREDITORS

Amounts falling due after more than one year

7

(2,065

)

(13,297

)

PROVISIONS FOR LIABILITIES

(8,507

)

(15,452

)

NET ASSETS

60,155

98,333

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

60,154

98,332

60,155

98,333

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 August 2026 and were signed by:

P L Cook - Director

1.	STATUTORY INFORMATION

P L Cook Agricultural Contracting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

135,270

DEPRECIATION

At 1 April 2025

51,220

Charge for year

17,966

At 31 March 2026

69,186

NET BOOK VALUE

At 31 March 2026

66,084

At 31 March 2025

84,050

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

60,000

DEPRECIATION

At 1 April 2025

11,250

Charge for year

9,141

At 31 March 2026

20,391

NET BOOK VALUE

At 31 March 2026

39,609

At 31 March 2025

48,750

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,355

6,952

Other debtors

3,901

10,029

9,256

16,981

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

11,232

9,825

Taxation and social security

4,935

1,850

Other creditors

51,931

1,101

68,098

12,776

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

2,065

13,297

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

13,297

23,122

Liabilities relating to hire purchase contracts are secured against the assets to which they relate.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date Mr P L Cook owed the company £5,235 (2025 - £5,987). Mr P L Cook is the managing director and sole shareholder.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is P L Cook.