REGISTERED NUMBER: 04097559 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Agrarian Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S T Hall

Mr P R Hall

Mrs L J Hall

SECRETARY:

Mrs L J Hall

REGISTERED OFFICE:

Walgaston

Mobley

Berkeley

Gloucestershire

GL13 9EN

REGISTERED NUMBER:

04097559 (England and Wales)

ACCOUNTANTS:

Money Fitness Accounting Ltd

Olympus House, Olympus Park

Quedgeley

Gloucester

GL2 4NF

FIXED ASSETS

Intangible assets

4

146,815

146,815

Tangible assets

5

193,821

177,258

340,636

324,073

CURRENT ASSETS

Stocks

22,344

-

Debtors

63,420

168,746

Cash at bank

13,330

980

99,094

169,726

CREDITORS

Amounts falling due within one year

141,626

168,884

NET CURRENT (LIABILITIES)/ASSETS

(42,532

)

842

TOTAL ASSETS LESS CURRENT LIABILITIES

298,104

324,915

CREDITORS

Amounts falling due after more than one year

(258,171

)

(270,021

)

PROVISIONS FOR LIABILITIES

6

(39,840

)

(53,589

)

NET ASSETS

93

1,305

CAPITAL AND RESERVES

Called up share capital

7

4

2

Retained earnings

89

1,303

SHAREHOLDERS' FUNDS

93

1,305

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

Mr P R Hall - Director

1.	STATUTORY INFORMATION

Agrarian Limited 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.

Crypto

Cryptoassets are initially measured at cost and subsequently measured at cost less accumulated amortisation and impairment losses. The directors have assessed the cryptoassets as having a finite useful economic life of ten years. An active market exists for the cryptoassets and is expected to continue to exist at the end of their useful economic lives. As their estimated residual value equals or exceeds their carrying amount, the depreciable amount is nil and no amortisation has been charged. The useful economic life, residual value and indicators of impairment are reviewed at each reporting date.

Tangible fixed assets

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

Improvements to property

-

2% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

15% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

and 30 November 2025

146,815

NET BOOK VALUE

At 30 November 2025

146,815

At 30 November 2024

146,815

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

307,128

Additions

64,924

At 30 November 2025

372,052

DEPRECIATION

At 1 December 2024

129,870

Charge for year

48,361

At 30 November 2025

178,231

NET BOOK VALUE

At 30 November 2025

193,821

At 30 November 2024

177,258

6.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

39,840

53,589

Deferred

tax

£

Balance at 1 December 2024

53,589

Credit to Income Statement during year

(13,749

)

Balance at 30 November 2025

39,840

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

4

Ordinary

£1

4

2

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

Mr P R Hall

Balance outstanding at start of year

65,840

(7,548

)

Amounts advanced

-

73,388

Amounts repaid

(38,758

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

27,082

65,840

Mr S T Hall

Balance outstanding at start of year

-

-

Amounts advanced

750

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

750

-