REGISTERED NUMBER: SC229111 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Cattell Crop Services Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

W J R Cattell

S R Cattell

Registered office:

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

Registered number:

SC229111 (Scotland)

Accountants:

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

Fixed assets

Tangible assets

4

1,289

2,252

Current assets

Debtors

5

1,021

593

Cash at bank

79,097

82,646

80,118

83,239

Creditors

Amounts falling due within one year

6

64,268

69,879

Net current assets

15,850

13,360

Total assets less current liabilities

17,139

15,612

Creditors

Amounts falling due after more than one year

7

-

7,258

Net assets

17,139

8,354

Capital and reserves

Called up share capital

2

2

Retained earnings

17,137

8,352

17,139

8,354

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th October 2026 and were signed on its behalf by:

W J R Cattell - Director

1.	Statutory information

Cattell Crop Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fair value

Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Tangible fixed assets

Leasehold

Plant and

property

machinery

Totals

£

£

£

Cost

At 1st April 2025

15,737

13,701

29,438

Disposals

-

(4,769

)

(4,769

)

At 31st March 2026

15,737

8,932

24,669

Depreciation

At 1st April 2025

15,737

11,449

27,186

Charge for year

-

322

322

Eliminated on disposal

-

(4,128

)

(4,128

)

At 31st March 2026

15,737

7,643

23,380

Net book value

At 31st March 2026

-

1,289

1,289

At 31st March 2025

-

2,252

2,252

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

1,021

593

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Hire purchase contracts

7,257

8,710

Taxation and social security

41,460

39,512

Other creditors

15,551

21,657

64,268

69,879

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Hire purchase contracts

-

7,258

8.	Related party disclosures

During the year to 31 March 2025 the directors received a salary of £19,000 (2024- £19,001) and dividends of £71,000 (2024 - £67,000).