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REGISTERED NUMBER: 00897393 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

R H LEONARD LIMITED

R H LEONARD LIMITED (REGISTERED NUMBER: 00897393)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


R H LEONARD LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: G T Leonard
Mrs P E Macleod





SECRETARY: M B Caley





REGISTERED OFFICE: The Farm Office
West Hill
Aldborough,
Hull
HU11 4QT





REGISTERED NUMBER: 00897393 (England and Wales)





ACCOUNTANTS: Bradbury & Co
Chartered Tax Advisers and Accountants
Driffield

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
R H LEONARD LIMITED


The following reproduces the text of the report prepared for the directors 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 Directors 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 H Leonard Limited for the year ended 30 June 2023 which comprise the Statement of Income and Retained Earnings, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of R H Leonard Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R H Leonard Limited and state those matters that we have agreed to state to the Board of Directors of R H Leonard Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that R H Leonard 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 H Leonard Limited. You consider that R H Leonard 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 H Leonard 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.






Bradbury & Co
Chartered Tax Advisers and Accountants
Driffield


11 January 2024

R H LEONARD LIMITED (REGISTERED NUMBER: 00897393)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 4,252,771 4,263,422
Investments 5 2 2
4,252,773 4,263,424

CURRENT ASSETS
Stocks 338,635 279,009
Debtors 6 1,301,571 1,088,358
Cash at bank and in hand 16,058 16,241
1,656,264 1,383,608
CREDITORS
Amounts falling due within one year 7 (785,692 ) (655,203 )
NET CURRENT ASSETS 870,572 728,405
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,123,345

4,991,829

CREDITORS
Amounts falling due after more than one
year

8

(856,315

)

(979,011

)

PROVISIONS FOR LIABILITIES (168,900 ) (121,200 )
NET ASSETS 4,098,130 3,891,618

R H LEONARD LIMITED (REGISTERED NUMBER: 00897393)

BALANCE SHEET - continued
30 JUNE 2023

2023 2022
Notes £    £   
CAPITAL AND RESERVES
Called up share capital 14,500 14,500
Share premium 600,597 600,597
Retained earnings 3,483,033 3,276,521
SHAREHOLDERS' FUNDS 4,098,130 3,891,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 January 2024 and were signed on its behalf by:





G T Leonard - Director


R H LEONARD LIMITED (REGISTERED NUMBER: 00897393)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

R H Leonard 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.

Investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value. For listed investments, market value is based on the closing middle market price on a recognised stock exchange, as at the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Farm
Freehold buildings Plant and Motor
property & Improvements machinery vehicles Totals
£    £    £    £    £   
COST
At 1 July 2022 3,559,168 348,890 1,555,819 52,440 5,516,317
Additions - - 132,205 - 132,205
Disposals (47,500 ) - (155,209 ) - (202,709 )
At 30 June 2023 3,511,668 348,890 1,532,815 52,440 5,445,813
DEPRECIATION
At 1 July 2022 - 299,382 930,617 22,896 1,252,895
Charge for year - - 49,078 5,909 54,987
Eliminated on disposal - - (114,840 ) - (114,840 )
At 30 June 2023 - 299,382 864,855 28,805 1,193,042
NET BOOK VALUE
At 30 June 2023 3,511,668 49,508 667,960 23,635 4,252,771
At 30 June 2022 3,559,168 49,508 625,202 29,544 4,263,422

R H LEONARD LIMITED (REGISTERED NUMBER: 00897393)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2022 181,885
Transfer from ownership 31,654
At 30 June 2023 213,539
DEPRECIATION
At 1 July 2022 35,789
Charge for year 20,519
Transfer from ownership 2,110
At 30 June 2023 58,418
NET BOOK VALUE
At 30 June 2023 155,121
At 30 June 2022 146,096

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 July 2022
and 30 June 2023 2
NET BOOK VALUE
At 30 June 2023 2
At 30 June 2022 2

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 8,761
Other debtors 1,301,571 1,079,597
1,301,571 1,088,358

R H LEONARD LIMITED (REGISTERED NUMBER: 00897393)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 189,398 227,508
Hire purchase contracts 32,261 32,261
Trade creditors 71,908 47,554
Taxation and social security 403,998 265,865
Other creditors 88,127 82,015
785,692 655,203

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 55,405 87,667
Other creditors 800,910 891,344
856,315 979,011

Amounts falling due in more than five years:

Repayable by instalments
Other loans more than 5 years by
instalments

485,835

571,804

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdrafts 189,398 227,508
Other loans 883,837 968,054
Hire purchase contracts 87,666 119,928
1,160,901 1,315,490

R H LEONARD LIMITED (REGISTERED NUMBER: 00897393)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2023 and 30 June 2022:

2023 2022
£    £   
G T Leonard
Balance outstanding at start of year 771,025 391,027
Amounts advanced 133,119 394,998
Amounts repaid - (15,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 904,144 771,025

Mrs P E Macleod
Balance outstanding at start of year 17,415 -
Amounts advanced 35,619 17,415
Amounts repaid (13,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 40,034 17,415