REGISTERED NUMBER: NI694561 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2025 TO 31 MARCH 2026

FOR

AGRICULTURAL CONSULTANCY LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

A W Hazelton

REGISTERED OFFICE:

31 Teiges Hill Road

Brookeborough

Enniskillen

BT94 4EU

REGISTERED NUMBER:

NI694561 (Northern Ireland)

ACCOUNTANTS:

Baker Tilly Mooney Moore

17 Clarendon Road

Belfast

BT1 3BG

FIXED ASSETS

Tangible assets

4

3,251

4,918

CURRENT ASSETS

Debtors

5

18,496

43,913

Cash at bank

35,805

12,238

54,301

56,151

CREDITORS

Amounts falling due within one year

6

25,827

20,240

NET CURRENT ASSETS

28,474

35,911

TOTAL ASSETS LESS CURRENT LIABILITIES

31,725

40,829

PROVISIONS FOR LIABILITIES

813

1,230

NET ASSETS

30,912

39,599

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

30,911

39,598

30,912

39,599

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 1 October 2026 and were signed by:

A W Hazelton - Director

1.	STATUTORY INFORMATION

Agricultural Consultancy Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In preparing the financial statements the director considers there to be no significant judgements and estimates involved.

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

-

20% on reducing balance

Financial instruments

All financial instruments of the company are considered to meet the definition of basic financial instruments.

- Short term debtors and creditors

Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

- Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 31 March 2026

5,001

DEPRECIATION

At 1 March 2025

83

Charge for period

1,667

At 31 March 2026

1,750

NET BOOK VALUE

At 31 March 2026

3,251

At 28 February 2025

4,918

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

28.2.25

£

£

Trade debtors

10,405

23,945

Other debtors

8,091

19,968

18,496

43,913

Included in other debtors is an amount of £7,429 (2025: £19,729) owed to the company by the director. The amount is interest free, unsecured and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

28.2.25

£

£

Taxation and social security

24,831

19,261

Other creditors

996

979

25,827

20,240