REGISTERED NUMBER: 09770529 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 December 2024

for

Rookery Farmers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R E Reynolds

Mrs A F Reynolds

REGISTERED OFFICE:

The Old Rectory

4 Hardwick Village

Hardwick

Wellingborough

NORTHAMPTONSHIRE

NN9 5AL

REGISTERED NUMBER:

09770529 (England and Wales)

ACCOUNTANTS:

Harris & Clarke LLP

7 Billing Road

Northampton

NORTHAMPTONSHIRE

NN1 5AN

FIXED ASSETS

Tangible assets

4

472,272

484,178

Investments

5

20

20

472,292

484,198

CURRENT ASSETS

Stocks

210,913

178,041

Debtors

6

50,157

47,884

Cash at bank and in hand

25,161

10,226

286,231

236,151

CREDITORS

Amounts falling due within one year

7

747,197

714,643

NET CURRENT LIABILITIES

(460,966

)

(478,492

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,326

5,706

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

161,082

161,082

Retained earnings

(150,756

)

(156,376

)

11,326

5,706

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 30 September 2025 and were signed on its behalf by:

Mr R E Reynolds - Director

1.	STATUTORY INFORMATION

Rookery Farmers 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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost and 20% 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

547,577

124,922

672,499

DEPRECIATION

At 1 January 2024

65,218

123,103

188,321

Charge for year

10,951

955

11,906

At 31 December 2024

76,169

124,058

200,227

NET BOOK VALUE

At 31 December 2024

471,408

864

472,272

At 31 December 2023

482,359

1,819

484,178

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

and 31 December 2024

20

NET BOOK VALUE

At 31 December 2024

20

At 31 December 2023

20

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

50,157

47,884

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

92,275

52,241

Trade creditors

68,840

68,578

Taxation and social security

302

-

Other creditors

585,780

593,824

747,197

714,643

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank overdrafts

92,275

52,241

Bank borrowings are secured by a fixed charge on freehold land.

9.	RELATED PARTY DISCLOSURES

At 31 December 2024 the company owed £423,262 (2023 - £386,772) to the directors in respect of their director's loan accounts. These loan accounts are interest free, unsecured and have no set repayment date.

The ultimate controlling party is Mr R E Reynolds.