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Company Registration No. 03068280 (England and Wales)
Agriparts (Borders) Limited Unaudited accounts for the year ended 31 December 2025
Agriparts (Borders) Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Agriparts (Borders) Limited Company Information for the year ended 31 December 2025
Directors
Mr M. Iveson Mrs L.M. Iveson
Secretary
Mrs L.M Iveson
Company Number
03068280 (England and Wales)
Registered Office
The Old Post Office Wark Cornhill on Tweed Northumberland TD12 4RE
Accountants
JB Norfolk & Co 12 Chatsworth Grove Boroughbridge York North Yorkshire YO51 9BB
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Agriparts (Borders) Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Agriparts (Borders) Limited for the year ended 31 December 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
JB Norfolk & Co Chartered Accountants 12 Chatsworth Grove Boroughbridge York North Yorkshire YO51 9BB 14 September 2026
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Agriparts (Borders) Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
324,187 
330,919 
Investments
5
2,550 
50 
326,737 
330,969 
Current assets
Inventories
468,313 
372,183 
Debtors
6
304,520 
343,981 
Cash at bank and in hand
107,307 
98,916 
880,140 
815,080 
Creditors: amounts falling due within one year
7
(453,744)
(431,729)
Net current assets
426,396 
383,351 
Total assets less current liabilities
753,133 
714,320 
Creditors: amounts falling due after more than one year
8
(106,716)
(144,647)
Net assets
646,417 
569,673 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
646,317 
569,573 
Shareholders' funds
646,417 
569,673 
For the year ending 31 December 2025 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 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 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 of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by
Mr M. Iveson Director Company Registration No. 03068280
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Agriparts (Borders) Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Agriparts (Borders) Limited is a private company, limited by shares, registered in England and Wales, registration number 03068280. The registered office is The Old Post Office, Wark, Cornhill on Tweed, Northumberland, TD12 4RE.
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 remained unchanged from the previous year, and also 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
299,189 
74,590 
22,559 
23,632 
419,970 
Additions
- 
1,600 
- 
- 
1,600 
At 31 December 2025
299,189 
76,190 
22,559 
23,632 
421,570 
Depreciation
At 1 January 2025
- 
56,425 
15,422 
17,204 
89,051 
Charge for the year
- 
4,941 
1,784 
1,607 
8,332 
At 31 December 2025
- 
61,366 
17,206 
18,811 
97,383 
Net book value
At 31 December 2025
299,189 
14,824 
5,353 
4,821 
324,187 
At 31 December 2024
299,189 
18,165 
7,137 
6,428 
330,919 
5
Investments
Other investments 
£ 
Valuation at 1 January 2025
50 
Additions
2,500 
Valuation at 31 December 2025
2,550 
- 6 -
Agriparts (Borders) Limited Notes to the Accounts for the year ended 31 December 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
302,473 
338,205 
Accrued income and prepayments
1,106 
1,822 
Other debtors
941 
3,954 
304,520 
343,981 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
10,100 
Trade creditors
118,726 
127,756 
Taxes and social security
63,371 
33,748 
Other creditors
34,615 
27,643 
Loans from directors
237,032 
232,482 
453,744 
431,729 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
106,716 
144,647 
9
Average number of employees
During the year the average number of employees was 7 (2024: 0).
- 7 -