REGISTERED NUMBER: 08760446 (England and Wales)

RBC AGRI Limited

Financial Statements

for the Period 1 January 2024 to 30 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Beech

MR Dugdale

JR Sawer

REGISTERED OFFICE:

74 High Street

Northallerton

DL7 8EG

REGISTERED NUMBER:

08760446 (England and Wales)

AUDITORS:

McMillan & Co LLP

Chartered Accountants and

Statutory Auditor

28 Eaton Avenue

Matrix Office Park

Buckshaw Village

Chorley

Lancashire

PR7 7NA

FIXED ASSETS

Tangible assets

4

19,351

455,460

CURRENT ASSETS

Stocks

5

405,847

247,916

Debtors

6

1,714,429

1,584,056

Cash at bank

944,708

48,371

3,064,984

1,880,343

CREDITORS

Amounts falling due within one year

7

1,058,307

973,605

NET CURRENT ASSETS

2,006,677

906,738

TOTAL ASSETS LESS CURRENT LIABILITIES

2,026,028

1,362,198

PROVISIONS FOR LIABILITIES

3,821

9,882

NET ASSETS

2,022,207

1,352,316

CAPITAL AND RESERVES

Called up share capital

12

12

Retained earnings

2,022,195

1,352,304

SHAREHOLDERS' FUNDS

2,022,207

1,352,316

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 Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

MR Dugdale - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on cost

Stocks

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

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the period 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 period 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 period was 6 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 January 2024

459,793

39,725

45,779

545,297

Additions

-

6,915

-

6,915

Disposals

(459,793

)

(3,080

)

(15,698

)

(478,571

)

At 30 April 2025

-

43,560

30,081

73,641

DEPRECIATION

At 1 January 2024

28,986

18,342

42,509

89,837

Charge for period

6,260

6,735

3,270

16,265

Eliminated on disposal

(35,246

)

(868

)

(15,698

)

(51,812

)

At 30 April 2025

-

24,209

30,081

54,290

NET BOOK VALUE

At 30 April 2025

-

19,351

-

19,351

At 31 December 2023

430,807

21,383

3,270

455,460

5.

STOCKS

2025

2023

£

£

Raw materials

405,847

247,916

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

1,700,387

1,517,140

Other debtors

-

58,472

VAT

11,611

7,282

Prepayments and accrued income

2,431

1,162

1,714,429

1,584,056

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade creditors

472,980

797,635

Amounts owed to group undertakings

340,570

-

Corporation tax

220,147

118,898

Social security and other taxes

15,518

2,175

Other creditors

-

50,336

Accruals and deferred income

9,092

4,561

1,058,307

973,605

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrea Gerring FCA (Senior Statutory Auditor)

for and on behalf of McMillan & Co LLP

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

In the opinion of the directors the ultimate parent company and ultimate controlling party is B.Dugdale & Son Limited, who acquired the entire issued share capital of the company on 29 October 2024. The parent undertaking of the largest and smallest group, which includes this Company, and for which group financial statements are prepared, is B. Dugdale & Son Limited, incorporated in England and Wales.

Copies of the group financial statements, B. Dugdale & Son Limited, are available from its registered address, which is Bellman Mill, Salthill, Clitheroe, Lancashire, BB7 1QW.