ACCOUNTS - Final Accounts

Registered number: 11046242

AGROUPCO LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2026

AGROUPCO LIMITED

REGISTERED NUMBER: 11046242

BALANCE SHEET

AS AT 31 JULY 2026

		2026		2025
Note		£		£

FIXED ASSETS
Investments	4		310,003		310,003
			310,003		310,003
CURRENT ASSETS
Debtors: amounts falling due within one year	5	551,506		625,001
Cash at bank and in hand		1,978,875		1,351,343
		2,530,381		1,976,344
Creditors: amounts falling due within one year	6	(2,700)		(4,955)
NET CURRENT ASSETS			2,527,681		1,971,389
TOTAL ASSETS LESS CURRENT LIABILITIES			2,837,684		2,281,392

NET ASSETS			2,837,684		2,281,392

CAPITAL AND RESERVES
Called up share capital	7	6	6
Profit and loss account		2,837,678	2,281,386
		2,837,684	2,281,392

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AGROUPCO LIMITED

REGISTERED NUMBER: 11046242

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 income and retained earnings 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:

Courtney Leigh Whalen Van de Weyer

Director

Date: 20 October 2026

The notes on pages 3 to 5 form part of these financial statements.

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AGROUPCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

1.	GENERAL INFORMATION

Agroupco Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA.

The Company's functional and presentaitonal currency is GBP.

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

FOREIGN CURRENCY TRANSLATION

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

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AGROUPCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 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

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

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.

2.7

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.

2.8

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL).

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AGROUPCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

4.	FIXED ASSET INVESTMENTS

		Investments in subsidiary companies
		£
	COST
	At 1 August 2025	310,003
	At 31 July 2026	310,003

DEBTORS

					2026	2025
					£	£

Amounts owed by group undertakings	540,000	615,000
Other debtors	10,046	10,001
Prepayments and accrued income	1,460	-
	551,506	625,001

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2026	2025
		£	£

Corporation tax	-	2,375
Accruals and deferred income	2,700	2,580
	2,700	4,955

7.	SHARE CAPITAL
		2026	2025
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

6 (2025 - 6) Ordinary shares of £1.00 each	6	6

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