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REGISTERED NUMBER: 04945723 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

R J Day Limited

R J Day Limited (Registered number: 04945723)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


R J Day Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: R J Day





SECRETARY: Mrs E Day





REGISTERED OFFICE: Landrace House
Rasen Road
Waddingham Sandhayes
Gainsborough
Lincolnshire
DN21 4UN





REGISTERED NUMBER: 04945723 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Office 1
Engine House
Marshalls Yard
Gainsborough
Lincolnshire
DN21 2NA

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
R J Day Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R J Day Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of R J Day Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R J Day Limited and state those matters that we have agreed to state to the director of R J Day Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R J Day Limited and its director for our work or for this report.

It is your duty to ensure that R J Day Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R J Day Limited. You consider that R J Day Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of R J Day Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
Office 1
Engine House
Marshalls Yard
Gainsborough
Lincolnshire
DN21 2NA


Date: .............................................

R J Day Limited (Registered number: 04945723)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 180,341 216,365

CURRENT ASSETS
Stocks 131,795 113,965
Debtors 5 86,410 97,924
Cash at bank 13,652 -
231,857 211,889
CREDITORS
Amounts falling due within one year 6 226,060 318,950
NET CURRENT ASSETS/(LIABILITIES) 5,797 (107,061 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

186,138

109,304

CREDITORS
Amounts falling due after more than one
year

7

(51,945

)

(33,189

)

PROVISIONS FOR LIABILITIES (34,265 ) (38,829 )
NET ASSETS 99,928 37,286

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 99,828 37,186
SHAREHOLDERS' FUNDS 99,928 37,286

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 3 October 2023 and were signed by:





R J Day - Director


R J Day Limited (Registered number: 04945723)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

R J Day 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 the value of sales of livestock received during the year exclusive of value added tax.

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

Improvements to property - 4% on cost
Pig equipment - 15 % on reducing balance
Fixtures and Fittings - 15% on reducing balance
Motor vehicles and tractors - 25% on reducing balance
Computer equipment - 20% on cost

Stocks
Stock and valuation consists of livestock and feedstuffs.

Livestock and feedstuffs are valued at the cost of production which represents the lower of cost and net realisable value.

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.

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 2 (2022 - 2 ) .

R J Day Limited (Registered number: 04945723)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Pig and
Buildings equipment fittings
£    £    £   
COST
At 1 April 2022 23,637 314,173 27,222
Additions - 500 17,160
Disposals - (18,390 ) -
At 31 March 2023 23,637 296,283 44,382
DEPRECIATION
At 1 April 2022 14,012 124,854 18,170
Charge for year 946 37,371 1,382
Eliminated on disposal - (7,125 ) -
At 31 March 2023 14,958 155,100 19,552
NET BOOK VALUE
At 31 March 2023 8,679 141,183 24,830
At 31 March 2022 9,625 189,319 9,052

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 29,349 2,373 396,754
Additions - - 17,660
Disposals - - (18,390 )
At 31 March 2023 29,349 2,373 396,024
DEPRECIATION
At 1 April 2022 22,310 1,043 180,389
Charge for year 1,760 960 42,419
Eliminated on disposal - - (7,125 )
At 31 March 2023 24,070 2,003 215,683
NET BOOK VALUE
At 31 March 2023 5,279 370 180,341
At 31 March 2022 7,039 1,330 216,365

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,066 26,102
Other debtors 80,344 71,822
86,410 97,924

R J Day Limited (Registered number: 04945723)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,951 23,001
Hire purchase contracts 9,114 2,248
Trade creditors 97,028 174,737
Taxation and social security 2,120 10,121
Other creditors 107,847 108,843
226,060 318,950

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 23,223 33,189
Hire purchase contracts 28,722 -
51,945 33,189

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdrafts - 13,300
Hire purchase contracts 37,836 2,248
37,836 15,548

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100