REGISTERED NUMBER: 07134322 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2025

FOR

R & L ANTHONY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R T Anthony

L Anthony

D T Anthony

REGISTERED OFFICE:

3 The Barns

St Brides Major

Bridgend

CF32 0SP

REGISTERED NUMBER:

07134322 (England and Wales)

ACCOUNTANTS:

Green & Co

Chartered Certified Accountants

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Intangible assets

4

146,305

144,214

Tangible assets

5

5,379,137

5,371,048

5,525,442

5,515,262

CURRENT ASSETS

Stocks

1,138,193

1,180,739

Debtors

6

495,471

502,091

Cash at bank

165,081

6,291

1,798,745

1,689,121

CREDITORS

Amounts falling due within one year

7

846,864

968,612

NET CURRENT ASSETS

951,881

720,509

TOTAL ASSETS LESS CURRENT LIABILITIES

6,477,323

6,235,771

CREDITORS

Amounts falling due after more than one year

8

(2,550,842

)

(2,667,766

)

PROVISIONS FOR LIABILITIES

(844,338

)

(731,589

)

NET ASSETS

3,082,143

2,836,416

CAPITAL AND RESERVES

Called up share capital

9

150

150

Retained earnings

3,081,993

2,836,266

SHAREHOLDERS' FUNDS

3,082,143

2,836,416

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

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

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 8th July 2025 and were signed on its behalf by:

R T Anthony - Director

1.	STATUTORY INFORMATION

R & L Anthony 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Entitlements are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Biomass, ORC & digestive equipment

-

5% on cost

Improvements to property

-

Not provided

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Tractors, trailers and balers

-

15% on reducing balance

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.

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 14 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1st February 2024

100,000

156,699

256,699

Additions

-

2,091

2,091

At 31st January 2025

100,000

158,790

258,790

AMORTISATION

At 1st February 2024

and 31st January 2025

100,000

12,485

112,485

NET BOOK VALUE

At 31st January 2025

-

146,305

146,305

At 31st January 2024

-

144,214

144,214

5.	TANGIBLE FIXED ASSETS

Biomass,

ORC &

Improvements

digestive

to

Plant and

equipment

property

machinery

£

£

£

COST

At 1st February 2024

1,708,897

692,008

1,903,003

Additions

22,764

24,921

226,927

Disposals

(2,250

)

-

(218,620

)

At 31st January 2025

1,729,411

716,929

1,911,310

DEPRECIATION

At 1st February 2024

400,926

-

1,115,902

Charge for year

86,470

-

133,391

Eliminated on disposal

(225

)

-

(94,110

)

At 31st January 2025

487,171

-

1,155,183

NET BOOK VALUE

At 31st January 2025

1,242,240

716,929

756,127

At 31st January 2024

1,307,971

692,008

787,101

Tractors,

Fixtures

trailers

and

Motor

and

fittings

vehicles

balers

Totals

£

£

£

£

COST

At 1st February 2024

67,814

177,564

3,649,697

8,198,983

Additions

14,716

-

671,500

960,828

Disposals

-

(3,000

)

(300,000

)

(523,870

)

At 31st January 2025

82,530

174,564

4,021,197

8,635,941

DEPRECIATION

At 1st February 2024

16,752

92,879

1,201,476

2,827,935

Charge for year

9,867

12,525

447,697

689,950

Eliminated on disposal

-

(1,819

)

(164,927

)

(261,081

)

At 31st January 2025

26,619

103,585

1,484,246

3,256,804

NET BOOK VALUE

At 31st January 2025

55,911

70,979

2,536,951

5,379,137

At 31st January 2024

51,062

84,685

2,448,221

5,371,048

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

462,418

468,905

VAT

33,053

33,186

495,471

502,091

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

87,237

201,610

Hire purchase contracts

553,835

597,829

Trade creditors

165,569

135,439

Credit card

890

564

Social security and other taxes

6,806

1,141

Other creditors

2,714

5,329

Accruals and deferred income

29,813

26,700

846,864

968,612

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

74,271

101,392

Bank loans - 2-5 years

586,961

608,556

Hire purchase contracts

1,037,458

1,067,874

Directors' loan accounts

852,152

889,944

2,550,842

2,667,766

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

50

B Ordinary

£1

50

50

150

150

10.	RELATED PARTY DISCLOSURES

The company had the following outstanding directors loans at the year end:

- R T Anthony was owed £341,074 (2024 - £382,123)

- L Anthony was owed £348,135 (2024 - (£388,564)

- D T Anthony was owed £162,943 (2024 - (£119,258)

During the year the company paid rent of £9,300 (2024 - £9,300) to R T Anthony and L Anthony (directors and shareholders of the company) for the use of 93 acres at Mill Farm owned jointly owned by them. The lease is under a formal contract terms and has an independently verified rent review every three years.