REGISTERED NUMBER: SC590503 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

EFAS AGRI LIMITED

Page

Company Information

1

Balance Sheet

2

DIRECTORS:

S A Mcleod

Mrs A C Mcleod

SECRETARY:

REGISTERED OFFICE:

Ashton House

South Bodiechell

Fyvie

Turriff

AB53 8SJ

REGISTERED NUMBER:

SC590503 (Scotland)

ACCOUNTANTS:

Bain Henry Reid

51-53 High Street

Turriff

AB53 4EJ

FIXED ASSETS

-

14,712

CURRENT ASSETS

144

1,662

CREDITORS

Amounts falling due within one year

(33,248

)

(44,613

)

NET CURRENT LIABILITIES

(33,104

)

(42,951

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(33,104

)

(28,239

)

CAPITAL AND RESERVES

(33,104

)

(28,239

)

NOTES TO THE FINANCIAL STATEMENTS

1.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2025 - NIL).

2.	DIRECTOR'S LOAN

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

S A Mcleod and Mrs A C Mcleod

Balance outstanding at start of year

43,994

41,335

Amounts advanced

541

5,404

Amounts repaid

(12,212

)

(2,745

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

32,323

43,994

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

S A Mcleod - Director