HARLOW AGRICULTURAL MERCHANTS LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Rickard Luckin Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. HARLOW AGRICULTURAL MERCHANTS LIMITED · parent
   1. Black Prince Holidays Limited 100% · UK · Provision of canal boat holidays
   2. Deepseas Limited 100% · UK · Dormant
   3. Needham Chalks (HAM) Limited 100% · UK · Chalk extraction and the sale of fertilisers
   4. The Horse & Country Store Limited 100% · UK · Dormant

Significant events

• “Overshadowing everything for this last year was the tragic and untimely loss of our dear colleague, friend and mentor Stuart Attridge on 28th June 2025.”
• “This positive increase was not directly as a result of trading profits but more the disposal sale of our Barton Mills quarry site in Suffolk.”
• “Once again, an enforced canal closure by the Canal and River Trust, unfortunately led to one of our bases losing significant income in the latter part of the holiday season.”
• “We would like to say a fond farewell to Martin Minall, who retired in June after 44 years of service as our warehouse manager. We wish him all the very best for the future and at the same time extend a warm welcome to Andrew Ward, as his replacement in the role. We are also pleased to announce that Calvin Sanderson joined the HAM team in March, to work alongside Darrell Clark and Ben Freeston in the seed and crop protection division.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -10.7%

  £76,115,598 → £67,944,759

• Cash

  +18.3%

  £13,477,919 → £15,945,001

  highest in 4 filed years

• Net assets

  +9.9%

  £26,148,287 → £28,727,562

  highest in 4 filed years

• Employees

  -7.9%

  63 → 58

  lowest in 3 filed years

• Operating profit

  +24.8%

  £2,674,546 → £3,337,380

• Profit before tax

  +35.7%

  £2,778,467 → £3,770,528

• Wages

  +2.5%

  £4,079,108 → £4,180,807

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers