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REGISTERED NUMBER: SC243748 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

RFG Investments Ltd

RFG Investments Ltd (Registered number: SC243748)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


RFG Investments Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTOR: R F Grieve





REGISTERED OFFICE: 1 Ettrick Riverside
Dunsdale Road
Selkirk
TD7 5EB





REGISTERED NUMBER: SC243748 (Scotland)





ACCOUNTANTS: EQ Accountants Ltd
47-49 The Square
Kelso
Roxburghshire
TD5 7HW

RFG Investments Ltd (Registered number: SC243748)

Statement of Financial Position
31 March 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 1,016,779 981,340
1,016,779 981,340

CURRENT ASSETS
Inventories 6 1,217 -
Debtors 7 19,837 26,229
Cash at bank and in hand 16,403 8,406
37,457 34,635
CREDITORS
Amounts falling due within one year 8 120,385 192,353
NET CURRENT LIABILITIES (82,928 ) (157,718 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

933,851

823,622

CREDITORS
Amounts falling due after more than one
year

9

(515,570

)

(504,486

)

PROVISIONS FOR LIABILITIES (111,500 ) (89,500 )
NET ASSETS 306,781 229,636

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 306,581 229,436
SHAREHOLDERS' FUNDS 306,781 229,636

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

RFG Investments Ltd (Registered number: SC243748)

Statement of Financial Position - continued
31 March 2025


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 25 August 2025 and were signed by:





R F Grieve - Director


RFG Investments Ltd (Registered number: SC243748)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

RFG Investments Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten 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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance and Straight line over 20 years
Motor vehicles - 25% on reducing balance

From 1 April 2019 the method for the calculation of the depreciation for containers (within plant & machinery) has changed from 25% reducing balance to straight line over 20 years.

The effect of the change in accounting policy has been as follows:

- The depreciation calculated on plant & machinery has been recalculated from £33,312 under the original accounting policy to £24,935 under the revised policy, representing a decrease of £8,377.

- The closing net book value would have been stated as £336,616 under the original accounting policy and would have been £368,572 had the amended accounting policy always been applied.

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 1 (2024 - 1 ) .

RFG Investments Ltd (Registered number: SC243748)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 30,000
AMORTISATION
At 1 April 2024
and 31 March 2025 30,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. PROPERTY, PLANT AND EQUIPMENT
Freehold Plant and Motor Office
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 253,531 840,715 114,937 3,361 1,212,544
Additions 100,526 4,595 - 2,318 107,439
At 31 March 2025 354,057 845,310 114,937 5,679 1,319,983
DEPRECIATION
At 1 April 2024 - 214,015 16,333 856 231,204
Charge for year - 46,583 24,651 766 72,000
At 31 March 2025 - 260,598 40,984 1,622 303,204
NET BOOK VALUE
At 31 March 2025 354,057 584,712 73,953 4,057 1,016,779
At 31 March 2024 253,531 626,700 98,604 2,505 981,340

6. INVENTORIES
31/3/25 31/3/24
£    £   
Stocks 1,217 -

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 7,527 10,676
Other debtors 12,310 15,553
19,837 26,229

RFG Investments Ltd (Registered number: SC243748)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Bank loans and overdrafts 35,113 16,426
Hire purchase contracts 35,823 35,823
Trade creditors 7,648 11,182
VAT 10,538 9,790
Other creditors 7,749 115,607
Accrued expenses 23,514 3,525
120,385 192,353

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/25 31/3/24
£    £   
Bank loans 359,980 290,114
Hire purchase contracts 63,525 99,347
Directors' loan accounts 92,065 115,025
515,570 504,486