Arwel's Agri Services Limited


Directors	G M A Cornock-Evans
	J A Evans


Company Secretary	G M A Cornock-Evans


Registered Address	Troedrhiw
	Harford
	Llanwrda
	SA19 8DS


Registered Number	07393050 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		250,295		175,856
			250,295		175,856
Current assets
Stocks	5	1,455,118		1,410,000
Debtors	6	287,983		227,533
Cash at bank and on hand		133,860		131,371
		1,876,961		1,768,904
Creditors amounts falling due within one year	7	(543,103)		(496,871)
Net current assets (liabilities)			1,333,858		1,272,033
Total assets less current liabilities			1,584,153		1,447,889
Creditors amounts falling due after one year	8		(144,342)		(160,846)
Provisions for liabilities	11		(40,993)		(43,964)
Net assets			1,398,818		1,243,079
Capital and reserves
Called up share capital			100,100		100,100
Profit and loss account			1,298,718		1,142,979
Shareholders' funds			1,398,818		1,243,079

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 Directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 24 August 2026, and are signed on its behalf by:

G M A Cornock-Evans
Director

J A Evans
Director

Registered Company No. 07393050

Arwel's Agri Services Limited

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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

	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.

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.

	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
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	15	-
Vehicles	25	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		13

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 December 24	392,193
	Additions	117,518
	At 30 November 25	509,712
	Depreciation and impairment
	At 01 December 24	216,337
	Charge for year	43,079
	At 30 November 25	259,416
	Net book value
	At 30 November 25	250,295
	At 30 November 24	175,856

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	1,455,118	1,410,000
Total	1,455,118	1,410,000

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	272,713	214,367
Prepayments and accrued income	15,270	13,166
Total	287,983	227,533

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	308,034	330,683
Bank borrowings and overdrafts	32,979	33,358
Taxation and social security	143,995	92,187
Finance lease and HP contracts	27,588	29,237
Other creditors	16,145	1,181
Accrued liabilities and deferred income	14,362	10,225
Total	543,103	496,871


	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.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	98,463	87,515
Other creditors	45,879	73,331
Total	144,342	160,846

9.	Secured creditors
	Secured creditors include the following amounts repayable within one year - obligations under finance leases £27,588 (2024 - £29,237) and repayable in more than one year - obligations under finance leases £45,644 (2024 - £73,331).

10.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	73,467		102,567

11.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	40,993	43,964
Total	40,993	43,964

12.	Controlling party
	The company is controlled by Mr & Mrs A Evans by virtue of their 100% shareholding.