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REGISTERED NUMBER: 08610863 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS
LIMITED

ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS
LIMITED (REGISTERED NUMBER: 08610863)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: R G Brownbridge
C L Kirkby





REGISTERED OFFICE: Quarry View Farm
90 Weeland Road
Hensall
Goole
North Yorkshire
DN14 0QE





REGISTERED NUMBER: 08610863 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS
LIMITED (REGISTERED NUMBER: 08610863)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 151,166 148,831
151,166 148,831

CURRENT ASSETS
Stocks 166,676 166,987
Debtors 6 3,876 2,742
170,552 169,729
CREDITORS
Amounts falling due within one year 7 184,427 173,922
NET CURRENT LIABILITIES (13,875 ) (4,193 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

137,291

144,638

CREDITORS
Amounts falling due after more than one
year

8

(62,055

)

(67,447

)

PROVISIONS FOR LIABILITIES (16,075 ) (16,761 )
NET ASSETS 59,161 60,430

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 59,061 60,330
SHAREHOLDERS' FUNDS 59,161 60,430

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS
LIMITED (REGISTERED NUMBER: 08610863)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 10 April 2024 and were signed on its behalf by:




R G Brownbridge - Director



C L Kirkby - Director


ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS
LIMITED (REGISTERED NUMBER: 08610863)

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

1. STATUTORY INFORMATION

Rob Brownbridge Agricultural Contractors 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 provision of agricultural contracting services and sale of cattle. Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 4% on cost
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS
LIMITED (REGISTERED NUMBER: 08610863)

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

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the 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 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 10,000
AMORTISATION
At 1 October 2022
and 30 September 2023 10,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS
LIMITED (REGISTERED NUMBER: 08610863)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 243,917
Additions 21,260
At 30 September 2023 265,177
DEPRECIATION
At 1 October 2022 95,086
Charge for year 18,925
At 30 September 2023 114,011
NET BOOK VALUE
At 30 September 2023 151,166
At 30 September 2022 148,831

The net book value of tangible fixed assets includes £ 58,469 (2022 - £ 52,187 ) in respect of assets held under hire purchase contracts.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 3,876 2,742

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 82,247 77,902
Hire purchase contracts 13,733 11,812
Trade creditors 36,777 19,654
Taxation and social security 40,871 55,413
Other creditors 10,799 9,141
184,427 173,922

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 36,774 37,644
Hire purchase contracts 25,281 29,803
62,055 67,447

ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS
LIMITED (REGISTERED NUMBER: 08610863)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30.9.23 30.9.22
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans 15,327 15,057

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.23 30.9.22
£    £   
Bank overdrafts 77,175 72,255
Hire purchase contracts 39,014 41,615
116,189 113,870

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
100 Ordinary £1 100 100