A Woods Agricultural Limited - Filleted accounts

Registered number

10497206

A Woods Agricultural Limited

Filleted Accounts

31 December 2025

A Woods Agricultural Limited
Registered number:		10497206
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		204,175			217,015

Current assets
Stocks		66,331			71,141
Debtors	4	174,314			197,334
Cash at bank and in hand		15,840			15,944
		256,485			284,419

Creditors: amounts falling due within one year	5	(334,322)			(351,464)

Net current liabilities			(77,837)			(67,045)

Total assets less current liabilities			126,338			149,970

Creditors: amounts falling due after more than one year	6		(6,410)			(58,495)



Net assets			119,928			91,475

Capital and reserves
Profit and loss account			119,928			91,475

Shareholders' funds			119,928			91,475

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A Woods
Director
Approved by the board on 13 March 2025

A Woods Agricultural Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	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.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					12		12


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	152,814		150,744		78,760		382,318
	At 31 December 2025	152,814		150,744		78,760		382,318

	Depreciation
	At 1 January 2025	-		109,054		56,249		165,303
	Charge for the year	-		8,338		4,502		12,840
	At 31 December 2025	-		117,392		60,751		178,143

	Net book value
	At 31 December 2025	152,814		33,352		18,009		204,175
	At 31 December 2024	152,814		41,690		22,511		217,015


4	Debtors					2025		2024
£							£

	Trade debtors					174,983		198,003
	Other debtors					(669)		(669)
						174,314		197,334


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					101,344		53,793
	Trade creditors					129,291		146,609
	Taxation and social security costs					50,331		77,393
	Other creditors					53,356		73,669
						334,322		351,464


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					6,410		58,495


7	Other information

	A Woods Agricultural Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Delancey, Pipwell Gate
	Saracens Head
	Holbeach, Spalding
	Lincs
	PE12 8BA