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Company Registration No. 16323628 (England and Wales)
EXPOGRAIN LTD Unaudited accounts for the period from 18 March 2025 to 31 March 2026
EXPOGRAIN LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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EXPOGRAIN LTD Company Information for the period from 18 March 2025 to 31 March 2026
Director
Nadiia Derevianchenko
Company Number
16323628 (England and Wales)
Registered Office
61 Bridge Street Kington HR5 3DJ United Kingdom
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EXPOGRAIN LTD Statement of financial position as at 31 March 2026
2026
Notes
£
Current assets
Inventories
291,205
Debtors
4
100
Cash at bank and in hand
224,765
516,070
Creditors: amounts falling due within one year
5
(503,056)
Net current assets
13,014
Net assets
13,014
Capital and reserves
Called up share capital
6
100
Profit and loss account
12,914
Shareholders' funds
13,014
For the period ending 31 March 2026 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 August 2026 and were signed on its behalf by
Nadiia Derevianchenko Director Company Registration No. 16323628
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EXPOGRAIN LTD Notes to the Accounts for the period from 18 March 2025 to 31 March 2026
1
Statutory information
EXPOGRAIN LTD is a private company, limited by shares, registered in England and Wales, registration number 16323628. The registered office is 61 Bridge Street, Kington, HR5 3DJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
The turnover shown in the profit and loss account represents revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts.
Presentation currency
The accounts are presented in £ sterling.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
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EXPOGRAIN LTD Notes to the Accounts for the period from 18 March 2025 to 31 March 2026
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4
Debtors
2026
£
Amounts falling due within one year
Other debtors
100
5
Creditors: amounts falling due within one year
2026
£
Trade creditors
208,822
Taxes and social security
3,029
Other creditors
291,205
503,056
6
Share capital
2026
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
Shares issued during the period:
100 Ordinary shares of £1 each
100
7
Average number of employees
During the period the average number of employees was 0.
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