Company No: 09278621 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Current assets
Debtors	4	44,129		46,280
Cash at bank and in hand		4,761		3,570
		48,890		49,850
Creditors: amounts falling due within one year	5	( 60,111)		( 52,770)
Net current liabilities		(11,221)		(2,920)
Total assets less current liabilities		(11,221)		(2,920)
Net liabilities		( 11,221)		( 2,920)
Capital and reserves
Called-up share capital		200		200
Profit and loss account		( 11,421 )		( 3,120 )
Total shareholders' deficit		( 11,221)		( 2,920)

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Restoration to Agriculture Limited (registered number: 09278621) were approved and authorised for issue by the Board of Directors on 25 September 2025. They were signed on its behalf by:

Mr T D Harrison Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Restoration to Agriculture Limited is a private limited company, limited by shares, incorporated in England and Wales with registered number 09278621. The address of the registered office is Estate Office, Pallinghurst Farm, Rudgwick, Horsham, West Sussex, RH12 3BQ.

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

Taxation

Current tax
The tax expense represents the sum of the tax currently payable and any deferred tax.

The current tax charge is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the statement of income and retained earnings because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates 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 where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date.

Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Deferred tax assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset realised. Deferred tax is charged or credited to the statement of income and retained earnings.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc.

5 years straight line

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2024	46,415		46,415
Disposals	( 9,335)		( 9,335)
At 31 December 2024	37,080		37,080
Accumulated depreciation
At 01 January 2024	46,415		46,415
Disposals	( 9,335)		( 9,335)
At 31 December 2024	37,080		37,080
Net book value
At 31 December 2024	0		0
At 31 December 2023	0		0

4. Debtors

	2024		2023
	£		£
Other debtors	44,129		46,280

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	11,139		0
Other taxation and social security	663		0
Other creditors	48,309		52,770
	60,111		52,770

6. Related party transactions

Included in other debtors is £36,980 (2023: £36,980) due from Harrison Rural Partners Limited and £7,149 (2023: £9,100) due from Down to Earth Developments Limited.