REGISTERED NUMBER: 03954047 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

AUTOCULTURE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S A Searle

Ms H M Searle

REGISTERED OFFICE:

Unit 7E

Lady Cross Business Park

Hollow Lane

Dormansland

Surrey

RH7 6PB

REGISTERED NUMBER:

03954047 (England and Wales)

ACCOUNTANTS:

L E Marshall & Co

Chartered Accountants

Unit B1F

Fairoaks Airport

Chobham

Surrey

GU24 8HU

FIXED ASSETS

Tangible assets

4

13,087

16,851

CURRENT ASSETS

Stocks

203,511

197,390

Debtors

5

46,107

19,449

Cash at bank and in hand

74,409

117,235

324,027

334,074

CREDITORS

Amounts falling due within one year

6

131,053

136,410

NET CURRENT ASSETS

192,974

197,664

TOTAL ASSETS LESS CURRENT LIABILITIES

206,061

214,515

CREDITORS

Amounts falling due after more than one year

7

(6,720

)

(14,837

)

PROVISIONS FOR LIABILITIES

(3,272

)

(4,213

)

NET ASSETS

196,069

195,465

CAPITAL AND RESERVES

Called up share capital

8

8

Retained earnings

196,061

195,457

SHAREHOLDERS' FUNDS

196,069

195,465

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

Ms H M Searle - Director

1.	STATUTORY INFORMATION

Autoculture Limited is a private company, limited by shares , registered in England and Wales. 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 cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

7,170

2,170

43,490

4,514

57,344

Additions

-

-

-

2,899

2,899

Disposals

(3,520

)

-

-

-

(3,520

)

At 31 March 2026

3,650

2,170

43,490

7,413

56,723

DEPRECIATION

At 1 April 2025

6,440

1,411

30,402

2,240

40,493

Charge for year

730

190

3,272

2,471

6,663

Eliminated on disposal

(3,520

)

-

-

-

(3,520

)

At 31 March 2026

3,650

1,601

33,674

4,711

43,636

NET BOOK VALUE

At 31 March 2026

-

569

9,816

2,702

13,087

At 31 March 2025

730

759

13,088

2,274

16,851

5.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

38,161

8,445

Other debtors

7,946

9,254

46,107

17,699

Amounts falling due after more than one year:

Other debtors

-

1,750

Aggregate amounts

46,107

19,449

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

102,940

103,916

Taxation and social security

25,114

30,735

Other creditors

2,999

1,759

131,053

136,410

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

6,720

14,837