REGISTERED NUMBER: 01531768 (England and Wales)

EXPERT AGRICULTURE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

M A Greetham

REGISTERED OFFICE:

The Coach House at the Orangery

Denby Grange

Grange Moor

Wakefield

Yorkshire

WF4 4BE

REGISTERED NUMBER:

01531768 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

26 Park Road

Melton Mowbray

Leicestershire

LE13 1TT

FIXED ASSETS

Property, plant and equipment

4

58,076

76,681

CURRENT ASSETS

Inventories

12,311

14,131

Debtors

5

27,482

39,675

Investments

6

40,000

34,000

Cash at bank

61,798

46,497

141,591

134,303

CREDITORS

Amounts falling due within one year

7

72,235

107,031

NET CURRENT ASSETS

69,356

27,272

TOTAL ASSETS LESS CURRENT LIABILITIES

127,432

103,953

PROVISIONS FOR LIABILITIES

11,034

14,569

NET ASSETS

116,398

89,384

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

116,396

89,382

SHAREHOLDERS' FUNDS

116,398

89,384

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 November 2025 and were signed by:

M A Greetham - Director

1.	STATUTORY INFORMATION

Expert Agriculture 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Work in progress

Work in progress are valued at the lower of cost and estimated selling price less costs to complete. Uncompleted client work at the year end has been reflected in the financial statements as work in progress.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2024

104,330

Additions

1,073

At 31 March 2025

105,403

DEPRECIATION

At 1 April 2024

27,649

Charge for year

19,678

At 31 March 2025

47,327

NET BOOK VALUE

At 31 March 2025

58,076

At 31 March 2024

76,681

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,119

31,507

Tax

-

8,088

Prepayments

1,363

80

27,482

39,675

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

40,000

34,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

373

8,766

Taxation

10,101

-

Other taxes and social security

3,252

466

Other creditors

7,886

21,936

Directors' current accounts

48,618

74,068

Accruals

2,005

1,795

72,235

107,031

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary shares

£1

2

2