REGISTERED NUMBER: SC430623 (Scotland)

Financial Statements for the Year Ended 31 August 2025

for

AMC Agri Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L Millar

SECRETARY:

REGISTERED OFFICE:

Cairnfield

14 School Road

Balmullo

Fife

KY16 0BD

REGISTERED NUMBER:

SC430623 (Scotland)

ACCOUNTANTS:

Monteaths

Cairnfield

14 School Road

Balmullo

St Andrews

Fife

KY16 0BD

FIXED ASSETS

Tangible assets

4

554,803

717,486

CURRENT ASSETS

Stocks

12,917

-

Debtors

5

69,792

23,523

Cash at bank

21,127

52,231

103,836

75,754

CREDITORS

Amounts falling due within one year

6

58,222

94,971

NET CURRENT ASSETS/(LIABILITIES)

45,614

(19,217

)

TOTAL ASSETS LESS CURRENT LIABILITIES

600,417

698,269

CREDITORS

Amounts falling due after more than one year

7

(6,000

)

(14,000

)

PROVISIONS FOR LIABILITIES

(99,752

)

(126,449

)

NET ASSETS

494,665

557,820

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

494,565

557,720

SHAREHOLDERS' FUNDS

494,665

557,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 August 2026 and were signed by:

Mrs L Millar - Director

1.	STATUTORY INFORMATION

AMC Agri Ltd is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

25,000

1,161,429

1,186,429

Additions

-

123,336

123,336

Disposals

-

(241,673

)

(241,673

)

At 31 August 2025

25,000

1,043,092

1,068,092

DEPRECIATION

At 1 September 2024

-

468,943

468,943

Charge for year

-

107,784

107,784

Eliminated on disposal

-

(63,438

)

(63,438

)

At 31 August 2025

-

513,289

513,289

NET BOOK VALUE

At 31 August 2025

25,000

529,803

554,803

At 31 August 2024

25,000

692,486

717,486

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

52,803

6,030

Other debtors

16,989

17,493

69,792

23,523

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

81

-

Hire purchase contracts

-

29,133

Trade creditors

9,043

18,243

Taxation and social security

39,702

39,709

Other creditors

9,396

7,886

58,222

94,971

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

6,000

14,000

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within creditors is a director's loan balance of £4,400 (2024 - £4,528). The director's loan is interest free and has no fixed repayment terms.