ACCOUNTS - Final Accounts

Registered number: 08953424

AGRICULTURAL ASSET MANAGEMENT LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

AGRICULTURAL ASSET MANAGEMENT LIMITED

REGISTERED NUMBER: 08953424

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	9,850		5,871
Cash at bank and in hand	5	76,795		75,000
		86,645		80,871
Creditors: amounts falling due within one year	6	(6,725)		(4,970)
Net current assets			79,920		75,901
Total assets less current liabilities			79,920		75,901

Net assets			79,920		75,901

Capital and reserves
Called up share capital	75,000	75,000
Profit and loss account	4,920	901
	79,920	75,901

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

C A Whitaker

Director

Date: 1 October 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

AGRICULTURAL ASSET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

The Company is a private company limited by shares. It is both incorporated and domiciled in England
and Wales. The address of its registered office is The Atrium, St Georges Street, Norwich, NR3 1AB.

The Company's principal activity is that of originating and managing agricultural assets for investors.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The accounts have been prepared on the going concern basis. The basis is considered appropriate as the Directors have reviewed the working capital requirements and expect the Company to be able to meet its funding requirements for at least 12 months from the signing of these accounts.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 2

AGRICULTURAL ASSET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

Debtors

					2026	2025
					£	£


Trade debtors	9,850	3,850
Other debtors	-	2,021
	9,850	5,871

Page 3

AGRICULTURAL ASSET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	76,795	75,000
	76,795	75,000

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	3,443	3,719
Corporation tax	982	-
Other taxation and social security	1,000	-
Accruals and deferred income	1,300	1,251
	6,725	4,970

7.	Related party transactions
	At the year end, the company owed £3,443 to Brown & Co Property And Business Consultants LLP, included in trade creditors per Note 7.

8.	Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2026 was unqualified.

The audit report was signed on 2 October 2026 by Alistair Fish FCA (Senior statutory auditor) on behalf of MA Partners Audit LLP.

Page 4