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Company Registration No. SC031385 (Scotland)
John Crook & Sons. (agricultural Merchants) Limited Unaudited accounts for the year ended 30 June 2026
John Crook & Sons. (agricultural Merchants) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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John Crook & Sons. (agricultural Merchants) Limited Company Information for the year ended 30 June 2026
Directors
Anne Comrie Crook William Steven Crook
Company Number
SC031385 (Scotland)
Registered Office
60 Needless Road Perth Perthshire PH2 0LA Scotland
Accountants
Figure Four Accounting Limited Milton Business Centre Office 2, 10 Milton Street Dundee DD3 6QQ
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John Crook & Sons. (agricultural Merchants) Limited Statement of financial position as at 30 June 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
180,000 
180,051 
Current assets
Debtors
5
3,923 
1,570 
Cash at bank and in hand
64,634 
75,476 
68,557 
77,046 
Creditors: amounts falling due within one year
6
(600)
(7,628)
Net current assets
67,957 
69,418 
Total assets less current liabilities
247,957 
249,469 
Provisions for liabilities
Deferred tax
(4,279)
(4,279)
Net assets
243,678 
245,190 
Capital and reserves
Called up share capital
8,500 
8,500 
Capital redemption reserve
164,680 
164,680 
Profit and loss account
70,498 
72,010 
Shareholders' funds
243,678 
245,190 
For the year ending 30 June 2026 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 7 August 2026 and were signed on its behalf by
William Steven Crook Director Company Registration No. SC031385
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John Crook & Sons. (agricultural Merchants) Limited Notes to the Accounts for the year ended 30 June 2026
1
Statutory information
John Crook & Sons. (agricultural Merchants) Limited is a private company, limited by shares, registered in Scotland, registration number SC031385. The registered office is 60 Needless Road, Perth, Perthshire, PH2 0LA, Scotland.
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
These financial statements for the year ended 30 June 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2025
180,000 
14,665 
3,318 
197,983 
At 30 June 2026
180,000 
14,665 
3,318 
197,983 
Depreciation
At 1 July 2025
- 
14,665 
3,267 
17,932 
Charge for the year
- 
- 
51 
51 
At 30 June 2026
- 
14,665 
3,318 
17,983 
Net book value
At 30 June 2026
180,000 
- 
- 
180,000 
At 30 June 2025
180,000 
- 
51 
180,051 
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John Crook & Sons. (agricultural Merchants) Limited Notes to the Accounts for the year ended 30 June 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
1,570 
Other debtors
3,923 
- 
3,923 
1,570 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
- 
3,485 
Loans from directors
- 
1,629 
Accruals
600 
2,514 
600 
7,628 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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