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REGISTERED NUMBER: 08925782 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

R K & C L SAINSBURY LTD

R K & C L SAINSBURY LTD (REGISTERED NUMBER: 08925782)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


R K & C L SAINSBURY LTD

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: R K Sainsbury
Mrs C L Sainsbury





REGISTERED OFFICE: Manchester House
High Street
Stalbridge
Struminster Newton
Dorset
DT10 2LL





REGISTERED NUMBER: 08925782 (England and Wales)





ACCOUNTANTS: Evans & Co
Manchester House
High Street
Stalbridge
Sturminster Newton
Dorset
DT10 2LL

R K & C L SAINSBURY LTD (REGISTERED NUMBER: 08925782)

ABRIDGED BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 300,774 270,517
Investments 7 80,459 66,500
Biological assets 8 214,800 211,400
596,033 548,417

CURRENT ASSETS
Stocks 70,283 77,035
Debtors 59,940 58,545
Cash at bank 189,324 208,899
319,547 344,479
CREDITORS
Amounts falling due within one year 278,046 309,409
NET CURRENT ASSETS 41,501 35,070
TOTAL ASSETS LESS CURRENT
LIABILITIES

637,534

583,487

PROVISIONS FOR LIABILITIES 45,897 35,310
NET ASSETS 591,637 548,177

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 591,537 548,077
SHAREHOLDERS' FUNDS 591,637 548,177

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 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.

R K & C L SAINSBURY LTD (REGISTERED NUMBER: 08925782)

ABRIDGED BALANCE SHEET - 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2025 and were signed on its behalf by:




Mrs C L Sainsbury - Director



R K Sainsbury - Director


R K & C L SAINSBURY LTD (REGISTERED NUMBER: 08925782)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

R K & C L Sainsbury Ltd 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Amco Common Consolidation is being amortised evenly over its estimated useful life of nil years.

Basic payment scheme (BPS) entitlements are initially recognised at cost. Cost has been recognised through a debit to intangible assets and a credit to deferred income. Both purchased and granted entitlements are subsequently measured at cost less accumulated amortisation and impairment losses. For granted BPS, deferred income is released to the profit and loss at the same rate at which the intangible asset is amortised.
The amortisation method and rate is as follows:
8 years straight line

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance

Biological assets
Biological assets held for continuing use within the business are classified as fixed assets. Such assets are measured at cost less accumulated depreciation and impairment.
Assets within the classification comprise a dairy herd.
Depreciation is charged to write off the cost of assets less estimated selling price over their estimated useful economic life.
The depreciation rate used for the dairy herd is 25% straight line.

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 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.


R K & C L SAINSBURY LTD (REGISTERED NUMBER: 08925782)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

3. 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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 12,367
AMORTISATION
At 1 April 2024
and 31 March 2025 12,367
NET BOOK VALUE

At 31 March 2025 -
At 31 March 2024 -

Other intangible assets represent an investment in AMCo Common Consolidation which is a contractual requirement in order to benefit from the AMCo milk purchasing agreement. This investment is non refundable and is therefore being amortised over its useful life to the business. As there is no fixed period for the contract the directors have considered it appropriate to adopt an amortisation period of 5 years for the asset on a straight line basis. In addition an annual impairment review is performed.

R K & C L SAINSBURY LTD (REGISTERED NUMBER: 08925782)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

6. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 406,995
Additions 83,339
At 31 March 2025 490,334
DEPRECIATION
At 1 April 2024 136,478
Charge for year 53,082
At 31 March 2025 189,560
NET BOOK VALUE
At 31 March 2025 300,774
At 31 March 2024 270,517

7. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2025 2024
£    £   
AMCo individual consolidation 80,459 66,500

Fixed asset investments represent an investment in AMCo Individual Consolidation in the sum of £80,459 which is a contractual requirement in order to benefit from the AMCo milk purchasing agreement.

8. BIOLOGICAL ASSETS
Dairy
herd
£   
COST
At 1 April 2024 310,800
Additions 72,800
Disposals (74,200 )
At 31 March 2025 309,400
DEPRECIATION
At 1 April 2024 99,400
Charge for year 33,800
Eliminated on disposal (38,600 )
At 31 March 2025 94,600
NET BOOK VALUE
At 31 March 2025 214,800
At 31 March 2024 211,400