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{"sheet":"Informácie o účtovnej závierke","index":0,"n_rows":14,"n_cols":2,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
["Informácie o účtovnej závierke:"]
["Názov účtovnej jednotky:","Školský poľnohospodársky podnik, n. o."]
["IČO:","31256481"]
["DIČ:","2021710592"]
["Mesto:","Zemplínska Teplica"]
["Ulica:","Hlavná ulica 339/94"]
["Obdobie:","01/2025 - 12/2025"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","25.06.2026"]
["Zostavená dňa:","19.05.2026"]
["Schválená dňa:","02.07.2026"]
["SA uložená dňa:","25.06.2026"]
["Typ výkazu:","Úč NUJ - Účtovná závierka"]
["Tlačová zostava vytvorená:","29.08.2026 05:17:19"]

{"sheet":"Titulná strana","index":1,"n_rows":27,"n_cols":2,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Zostavená k:","31.12.2025"]
["Daňové identifikačné číslo:","2021710592"]
["IČO:","31256481"]
["SK NACE:","85590 Ost.vzdelávanie i.n."]
["",""]
["Účtovná závierka","Riadna"]
["",""]
["Za obdobie"]
["od:","01/2025"]
["do:","12/2025"]
["",""]
["Bezprostredne predchádzajúce obdobie"]
["od:","01/2024"]
["do:","12/2024"]
["",""]
["Názov účtovnej jednotky:","Školský poľnohospodársky podnik, n.o."]
["",""]
["Sídlo účtovnej jednotky"]
["Ulica:","Hlavná"]
["Číslo:","339"]
["PSČ:","07664"]
["Obec:","Zemplínska Teplica"]
["Telefónne číslo:",""]
["E-mailová adresa:",""]
["",""]
["Zostavená dňa:","19.05.2026"]
["Schválená dňa:",""]

{"sheet":"Strana aktív","index":2,"n_rows":63,"n_cols":7,"rows_kept":63,"cut":false,"hidden":false,"merged":[[0,0,1,0],[0,1,1,1],[0,3,0,5]]}
["","Strana aktív","č.r.","Bežné účtovné obdobie",null,null,"Bezprostredne predchádzajúce účtovné obdobie"]
[null,null,"","Brutto","Korekcia","Netto","Netto"]
["","a","b","1","2","3","4"]
["A.","NEOBEŽNÝ MAJETOK SPOLU r. 002 + r. 009 + r. 021","1",4145458.91,1538431.45,2607027.46,2483576.21]
["A.I.","Dlhodobý nehmotný majetok r. 003 až r. 008","2",155.34,155.34,0.0,0.0]
["A.I.1.","Nehmotné výsledky z vývojovej a obdobnej činnosti 012-(072+091AÚ)","3",0.0,0.0,0.0,0.0]
["2.","Softvér 013 - (073 + 091AÚ)","4",0.0,0.0,0.0,0.0]
["3.","Oceniteľné práva 014 - (074 + 091AÚ)","5",0.0,0.0,0.0,0.0]
["4.","Ostatný dlhodobý nehmotný majetok (018 + 019)-(078 + 079 + 091 AÚ)","6",155.34,155.34,0.0,0.0]
["5.","Obstaranie dlhodobého nehmotného majetku (041 - 093)","7",0.0,0.0,0.0,0.0]
["6.","Poskytnuté preddavky na dlhodobý nehmotný majetok (051- 095AÚ)","8",0.0,0.0,0.0,0.0]
["A.II.","Dlhodobý hmotný majetok r. 010 až r. 020","9",4145303.57,1538276.11,2607027.46,2483576.21]
["A.II.1","Pozemky (031)","10",1934921.3,0.0,1934921.3,1786335.63]
["2.","Umelecké diela a zbierky (032)","11",0.0,0.0,0.0,0.0]
["3.","Stavby 021 - (081 + 092AÚ)","12",1267325.71,870584.53,396741.18,452853.18]
["4.","Samostatné hnuteľné veci a súbory hnuteľných vecí 022 - (082 + 092AÚ)","13",345024.99,307871.06,37153.93,12815.45]
["5.","Dopravné prostriedky 023 - (083 + 092AÚ)","14",268595.23,181566.0,87029.23,81631.0]
["6.","Pestovateľské celky trvalých porastov 025 - (085 + 092AÚ)","15",0.0,0.0,0.0,0.0]
["7.","Základné stádo a ťažné zvieratá 026 - (086 + 092AÚ)","16",291428.12,140246.3,151181.82,149940.95]
["8.","Drobný dlhodobý hmotný majetok 028 - (088 + 092AÚ)","17",38008.22,38008.22,0.0,0.0]
["9.","Ostatný dlhodobý hmotný majetok 029 - (089 +092AÚ)","18",0.0,0.0,0.0,0.0]
["10.","Obstaranie dlhodobého hmotného majetku (042 - 094)","19",0.0,0.0,0.0,0.0]
["11.","Poskytnuté preddavky na dlhodobý hmotný majetok (052 - 095AÚ)","20",0.0,0.0,0.0,0.0]
["A.III.","Dlhodobý finančný majetok r. 022 až r. 028","21",0.0,0.0,0.0,0.0]
["A.III.1","Podielové cenné papiere a podiely v obchodných spoločnostiach v ovládanej osobe (061- 096 AÚ)","22",0.0,0.0,0.0,0.0]
["2.","Podielové cenné papiere a podiely v obchodných spoločnostiach s podstatným vplyvom (062 - 096 AÚ)","23",0.0,0.0,0.0,0.0]
["3.","Dlhové cenné papiere držané do splatnosti (065 - 096 AÚ)","24",0.0,0.0,0.0,0.0]
["4.","Pôžičky podnikom v skupine a ostatné pôžičky (066 + 067) - 096 AÚ","25",0.0,0.0,0.0,0.0]
["5.","Ostatný dlhodobý finančný majetok (069 - 096 AÚ)","26",0.0,0.0,0.0,0.0]
["6.","Obstaranie dlhodobého finančného majetku (043 - 096 AÚ)","27",0.0,0.0,0.0,0.0]
["7.","Poskytnuté preddavky na dlhodobý finančný majetok (053 - 096 AÚ)","28",0.0,0.0,0.0,0.0]
["B.","OBEŽNÝ MAJETOK SPOLU r. 030+ r. 037+ r. 042 + r. 051","29",517997.87,80785.4,437212.47,458871.47]
["B.I.","Zásoby r. 031 až r. 036","30",316233.9,80757.97,235475.93,284932.6]
["B.I.1.","Materiál (112 + 119) - 191","31",117129.68,0.0,117129.68,164901.62]
["2.","Nedokončená výroba a polotovary vlastnej výroby (121+122)-(192+193)","32",0.0,0.0,0.0,0.0]
["3.","Výrobky (123 - 194)","33",5577.9,0.0,5577.9,5712.97]
["4.","Zvieratá (124 - 195)","34",193526.32,80757.97,112768.35,114318.01]
["5.","Tovar (132 + 139) - 196","35",0.0,0.0,0.0,0.0]
["6.","Poskytnuté prevádzkové preddavky na zásoby (314 AÚ - 391 AÚ)","36",0.0,0.0,0.0,0.0]
["B.II.","Dlhodobé pohľadávky r. 038 až r. 041","37",0.0,0.0,0.0,0.0]
["1.","Pohľadávky z obchodného styku (311 AÚ až 314 AÚ) - 391 AÚ","38",0.0,0.0,0.0,0.0]
["2.","Ostatné pohľadávky (315 AÚ - 391AÚ)","39",0.0,0.0,0.0,0.0]
["3.","Pohľadávky voči účastníkom združení (358AÚ - 391AÚ)","40",0.0,0.0,0.0,0.0]
["4.","Iné pohľadávky (335 AÚ + 373 AÚ + 375 AÚ + 378AÚ) - 391AÚ","41",0.0,0.0,0.0,0.0]
["B.III.","Krátkodobé pohľadávky r. 043 až r. 050","42",122348.43,27.43,122321.0,83773.23]
["B.III.1.","Pohľadávky z obchodného styku (311AÚ až 314 AÚ) - 391AÚ","43",114107.03,27.43,114079.6,77765.26]
["2.","Ostatné pohľadávky (315 AÚ - 391 AÚ)","44",0.0,0.0,0.0,0.0]
["3.","Zúčtovanie so Sociálnou poisťovňou a zdravotnými poisťovňami (336)","45",0.0,"X",0.0,0.0]
["4.","Daňové pohľadávky (341 až 345)","46",1854.46,"X",1854.46,0.0]
["5.","Pohľadávky z dôvodu finančných vzťahov k štátnemu rozpočtu a rozpočtom územnej samosprávy (346+ 348)","47",885.79,"X",885.79,0.0]
["6.","Pohľadávky voči účastníkom združení (358 AÚ - 391AÚ)","48",0.0,0.0,0.0,0.0]
["7.","Spojovací účet pri združení (396 - 391AÚ)","49",0.0,0.0,0.0,0.0]
["8.","Iné pohľadávky (335AÚ + 373AÚ + 375AÚ + 378AÚ) - 391AÚ","50",5501.15,0.0,5501.15,6007.97]
["B.IV.","Finančné účty r. 052 až r. 056","51",79415.54,0.0,79415.54,90165.64]
["B.IV.1.","Pokladnica (211 + 213)","52",1247.18,"X",1247.18,998.5]
["2.","Bankové účty (221 AÚ + 261)","53",78168.36,"X",78168.36,89167.14]
["3.","Bankové účty s dobou viazanosti dlhšou ako jeden rok (221 AÚ)","54",0.0,"X",0.0,0.0]
["4.","Krátkodobý finančný majetok (251 + 253 + 255AÚ + 256 + 257) - 291AÚ","55",0.0,0.0,0.0,0.0]
["5.","Obstaranie krátkodobého finančného majetku (259 - 291AÚ)","56",0.0,0.0,0.0,0.0]
["C.","ČASOVÉ ROZLÍŠENIE SPOLU r. 058 a r. 059","57",405.26,0.0,405.26,21.06]
["C.1.","Náklady budúcich období (381)","58",405.26,0.0,405.26,21.06]
["2.","Príjmy budúcich období (385)","59",0.0,0.0,0.0,0.0]
["","MAJETOK SPOLU r. 001 + r. 029 + r. 057","60",4663862.04,1619216.85,3044645.19,2942468.74]

{"sheet":"Strana pasív","index":3,"n_rows":46,"n_cols":5,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,0,0,1],[1,0,1,1]]}
["Strana pasív",null,"č.r.","Bežné účtovné obdobie","Bezprostredne predchádzajúce účtovné obdobie"]
["a",null,"b","5","6"]
["A.","VLASTNÉ IMANIE r. 062 + r. 067 + r. 071 + r. 072","61",2912079.88,2833936.05]
["A.I.","Imanie a fondy r. 063 až r. 066","62",589094.44,589094.44]
["A.I.1.","Základné imanie (411)","63",589094.44,589094.44]
["2.","Fondy tvorené podľa osobitných predpisov (412)","64",0.0,0.0]
["3.","Fond reprodukcie (413)","65",0.0,0.0]
["4.","Oceňovacie rozdiely z precenenia kapitálových účastín (415)","66",0.0,0.0]
["A.II.","Fondy tvorené zo zisku r. 068 až r. 070","67",2244841.61,2226347.71]
["A.II.1.","Rezervný fond (421)","68",0.0,0.0]
["2.","Fondy tvorené zo zisku (423)","69",2244841.61,2226347.71]
["3.","Ostatné fondy (427)","70",0.0,0.0]
["A.III.","Nevysporiadaný výsledok hospodárenia minulých rokov (+; - 428)","71",0.0,0.0]
["A.IV.","Výsledok hospodárenia za účtovné obdobie r. 060 - (r. 062 + r. 067 + r. 071 + r. 073 + r. 100)","72",78143.83,18493.9]
["B.","ZÁVÄZKY r. 074 + r. 078 + r. 086 + r. 096","73",132152.31,107867.69]
["B.I.1.","Rezervy r. 075 až r. 077","74",18119.01,14769.36]
["2.","Rezervy zákonné (451AÚ)","75",0.0,0.0]
["3.","Ostatné rezervy (459AÚ)","76",0.0,0.0]
["4.","Krátkodobé rezervy (323 + 451AÚ + 459AÚ)","77",18119.01,14769.36]
["B.II.","Dlhodobé záväzky r. 079 až r. 085","78",6100.01,5719.3]
["B.II.1.","Záväzky zo sociálneho fondu (472)","79",6100.01,5719.3]
["2.","Vydané dlhopisy (473 - 255AÚ)","80",0.0,0.0]
["3.","Záväzky z nájmu (474 AÚ)","81",0.0,0.0]
["4.","Dlhodobé prijaté preddavky (475)","82",0.0,0.0]
["5.","Dlhodobé nevyfakturované dodávky (476 AÚ)","83",0.0,0.0]
["6.","Dlhodobé zmenky na úhradu (478)","84",0.0,0.0]
["7.","Ostatné dlhodobé záväzky (373 AÚ + 479 AÚ)","85",0.0,0.0]
["B.III.","Krátkodobé záväzky r. 087 až r. 095","86",107933.29,87379.03]
["B.III.1.","Záväzky z obchodného styku (321 až 326) okrem 323","87",79997.18,51543.46]
["2.","Záväzky voči zamestnancom (331+ 333)","88",6796.69,6204.15]
["3.","Zúčtovanie so Sociálnou poisťovňou a zdravotnými poisťovňami (336)","89",4495.24,4442.49]
["4.","Daňové záväzky (341 až 345)","90",5129.18,24673.93]
["5.","Záväzky z dôvodu finančných vzťahov k štátnemu rozpočtu a rozpočtom územnej samosprávy (346+348)","91",0.0,0.0]
["6.","Záväzky z upísaných nesplatených cenných papierov a vkladov (367)","92",0.0,0.0]
["7.","Záväzky voči účastníkom združení (368)","93",0.0,0.0]
["8.","Spojovací účet pri združení (396)","94",0.0,0.0]
["9.","Ostatné záväzky (379 + 373 AÚ + 474 AÚ + 476AÚ + 479 AÚ)","95",11515.0,515.0]
["B.IV.","Bankové úvery a iné výpomoci a pôžičky r. 097 až r. 099","96",0.0,0.0]
["B.IV.1","Dlhodobé bankové úvery (461AÚ)","97",0.0,0.0]
["2.","Bežné bankové úvery (231 + 232 + 461AÚ)","98",0.0,0.0]
["3.","Prijaté krátkodobé finančné výpomoci (241 + 249)","99",0.0,0.0]
["C.","ČASOVÉ ROZLÍŠENIE SPOLU r. 101 až r. 103","100",413.0,665.0]
["C.I.1.","Výdavky budúcich období (383)","101",0.0,0.0]
["2.","Výnosy budúcich období krátkodobé (384 AÚ)","102",252.0,252.0]
["3.","Výnosy budúcich období dlhodobé (384 AÚ)","103",161.0,413.0]
["","SPOLU VLASTNÉ IMANIE, ZÁVÄZKY A ÚČTY ČASOVÉHO ROZLÍŠENIA r.061 + r.073 + r.100","104",3044645.19,2942468.74]

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["Číslo účtu","Náklady","Číslo riadku","Činnosť",null,null,"Bezprostredne predchádzajúce účtovné obdobie"]
[null,null,null,"Hlavná nezdaňovaná","Podnikateľská zdaňovaná","Spolu"]
["a","b","c","1","2","3","4"]
["501","Spotreba materiálu","1",160788.32,175260.09,336048.41,358767.64]
["502","Spotreba energie","2",17649.36,8218.22,25867.58,21872.13]
["504","Predaný tovar","3",0.0,20209.0,20209.0,19268.32]
["511","Opravy a udržiavanie","4",22277.45,12977.77,35255.22,16482.0]
["512","Cestovné","5",192.01,239.09,431.1,126.0]
["513","Náklady na reprezentáciu","6",974.29,1213.18,2187.47,1804.31]
["518","Ostatné služby","7",88617.35,159739.06,248356.41,251441.02]
["521","Mzdové náklady","8",58462.97,72797.55,131260.52,129783.59]
["524","Zákonné sociálne poistenie a zdravotné poistenie","9",20188.64,25138.71,45327.35,44211.18]
["525","Ostatné sociálne poistenie","10",70.98,88.38,159.36,149.4]
["527","Zákonné sociálne náklady","11",2032.48,2530.82,4563.3,2921.2]
["528","Ostatné sociálne náklady","12",0.0,0.0,0.0,0.0]
["531","Daň z motorových vozidiel","13",149.27,185.86,335.13,217.28]
["532","Daň z nehnuteľností","14",1675.08,2085.77,3760.85,3633.55]
["538","Ostatné dane a poplatky","15",810.45,1009.15,1819.6,2041.46]
["541","Zmluvné pokuty a penále","16",0.0,0.0,0.0,0.0]
["542","Ostatné pokuty a penále","17",0.0,0.0,0.0,0.0]
["543","Odpísanie pohľadávky","18",0.0,0.0,0.0,0.0]
["544","Úroky","19",0.0,0.0,0.0,0.0]
["545","Kurzové straty","20",0.0,0.0,0.0,0.0]
["546","Dary","21",0.0,0.0,0.0,0.0]
["547","Osobitné náklady","22",0.0,0.0,0.0,0.0]
["548","Manká a škody","23",0.0,0.0,0.0,0.0]
["549","Iné ostatné náklady","24",68314.71,2365.39,70680.1,72807.06]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","25",53119.25,110415.8,163535.05,154937.02]
["552","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","26",0.0,27355.06,27355.06,31470.86]
["553","Predané cenné papiere","27",0.0,0.0,0.0,0.0]
["554","Predaný materiál","28",56.12,69.88,126.0,168.0]
["555","Náklady na krátkodobý finančný majetok","29",0.0,0.0,0.0,0.0]
["556","Tvorba fondov","30",0.0,0.0,0.0,0.0]
["557","Náklady na precenenie cenných papierov","31",0.0,0.0,0.0,0.0]
["558","Tvorba a zúčtovanie opravných položiek","32",7.33,9.13,16.46,10.97]
["561","Poskytnuté príspevky organizačným zložkám","33",0.0,0.0,0.0,0.0]
["562","Poskytnuté príspevky iným účtovným jednotkám","34",0.0,0.0,0.0,265.0]
["563","Poskytnuté príspevky fyzickým osobám","35",0.0,0.0,0.0,0.0]
["565","Poskytnuté príspevky z podielu zaplatenej dane","36",0.0,0.0,0.0,0.0]
["567","Poskytnuté príspevky z verejnej zbierky","37",0.0,0.0,0.0,0.0]
["","Účtová trieda 5 spolu r. 01 až r. 37","38",495386.06,621907.91,1117293.97,1112377.99]

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["Číslo účtu","Výnosy","Číslo riadku","Činnosť",null,null,"Bezprostredne predchádzajúce účtovné obdobie"]
[null,null,null,"Hlavná nezdaňovaná","Podnikateľská zdaňovaná","Spolu"]
["a","b","c","1","2","3","4"]
["601","Tržby za vlastné výrobky","39",773.93,344383.68,345157.61,322214.93]
["602","Tržby z predaja služieb","40",530000.0,163345.75,693345.75,700788.17]
["604","Tržby za predaný tovar","41",0.0,24784.92,24784.92,22855.56]
["611","Zmena stavu zásob nedokončenej výroby","42",0.0,0.0,0.0,0.0]
["612","Zmena stavu zásob polotovarov","43",0.0,0.0,0.0,0.0]
["613","Zmena stavu zásob výrobkov","44",173.07,-308.14,-135.07,-525.34]
["614","Zmena stavu zásob zvierat","45",6188.08,-10802.74,-4614.66,-32749.24]
["621","Aktivácia materiálu a tovaru","46",0.0,0.0,0.0,0.0]
["622","Aktivácia vnútroorganizačných služieb","47",0.0,0.0,0.0,0.0]
["623","Aktivácia dlhodobého nehmotného majetku","48",0.0,0.0,0.0,0.0]
["624","Aktivácia dlhodobého hmotného majetku","49",0.0,109136.42,109136.42,99382.19]
["641","Zmluvné pokuty a penále","50",0.0,0.0,0.0,0.0]
["642","Ostatné pokuty a penále","51",0.0,0.0,0.0,0.0]
["643","Platby za odpísané pohľadávky","52",0.0,0.0,0.0,0.0]
["644","Úroky","53",0.0,0.0,0.0,0.0]
["645","Kurzové zisky","54",0.0,0.0,0.0,0.0]
["646","Prijaté dary","55",0.0,252.0,252.0,252.0]
["647","Osobitné výnosy","56",0.0,0.0,0.0,0.0]
["648","Zákonné poplatky","57",0.0,0.0,0.0,0.0]
["649","Iné ostatné výnosy","58",0.0,2691.86,2691.86,2068.78]
["651","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","59",0.0,32297.0,32297.0,28047.5]
["652","Výnosy z dlhodobého finančného majetku","60",0.0,0.0,0.0,0.0]
["653","Tržby z predaja cenných papierov a podielov","61",0.0,0.0,0.0,0.0]
["654","Tržby z predaja materiálu","62",0.0,102.44,102.44,140.0]
["655","Výnosy z krátkodobého finančného majetku","63",0.0,0.0,0.0,0.0]
["656","Výnosy z použitia fondu","64",0.0,0.0,0.0,0.0]
["657","Výnosy z precenenia cenných papierov","65",0.0,0.0,0.0,0.0]
["658","Výnosy z nájmu majetku","66",0.0,0.0,0.0,0.0]
["661","Prijaté príspevky od organizačných zložiek","67",0.0,0.0,0.0,0.0]
["662","Prijaté príspevky od právnických osôb","68",0.0,0.0,0.0,0.0]
["663","Prijaté príspevky od fyzických osôb","69",0.0,0.0,0.0,0.0]
["664","Prijaté členské príspevky","70",0.0,0.0,0.0,0.0]
["665","Príspevky z podielu zaplatenej dane","71",0.0,0.0,0.0,0.0]
["667","Prijaté príspevky z verejných zbierok","72",0.0,0.0,0.0,0.0]
["691","Dotácie","73",0.0,2952.57,2952.57,2983.3]
["","Účtová trieda 6 spolu r. 39 až r. 73","74",537135.08,668835.76,1205970.84,1145457.85]
["","Výsledok hospodárenia pred zdanením r. 74 - r. 38","75",41749.02,46927.85,88676.87,33079.86]
["591","Daň z príjmov","76",0.0,10533.04,10533.04,14585.96]
["595","Dodatočné odvody dane z príjmov","77",0.0,0.0,0.0,0.0]
["","Výsledok hospodárenia po zdanení (r. 75 - (r. 76 + r. 77)) (+/-)","78",41749.02,36394.81,78143.83,18493.9]