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REGISTERED NUMBER: 07736706 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

RJ & AL DOGGRELL LIMITED

RJ & AL DOGGRELL LIMITED (REGISTERED NUMBER: 07736706)

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 |

RJ & AL DOGGRELL LIMITED

COMPANY INFORMATION

for the Year Ended 31 March 2025

| DIRECTORS: | R J Doggrell

| Mrs A L Doggrell

| REGISTERED OFFICE: | Manchester House

| High Street

| Stalbridge

| Dorset

| DT10 2LL

| REGISTERED NUMBER: | 07736706 (England and Wales)

| ACCOUNTANTS: | Evans & Co

| Manchester House

| High Street

| Stalbridge

| Sturminster Newton

| Dorset

| DT10 2LL

RJ & AL DOGGRELL LIMITED (REGISTERED NUMBER: 07736706)

ABRIDGED BALANCE SHEET

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 299,434 |  | 273,146 |  |

Investment property | 7 | 275,000 |  | 275,000 |  |

Biological assets | 8 | 204,600 |  | 204,332 |  |

779,034 |  | 752,478 |  |

CURRENT ASSETS

Stocks | 137,733 |  | 173,980 |  |

Debtors | 63,416 |  | 72,423 |  |

Cash at bank | 1,380,035 |  | 1,192,656 |  |

1,581,184 |  | 1,439,059 |  |

CREDITORS

Amounts falling due within one year | 128,136 |  | 187,620 |  |

NET CURRENT ASSETS | 1,453,048 |  | 1,251,439 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,232,082 |  | 2,003,917 |  |

PROVISIONS FOR LIABILITIES | 80,725 |  | 74,945 |  |

NET ASSETS | 2,151,357 |  | 1,928,972 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 28,026 |  | 28,026 |  |

Retained earnings | 2,123,231 |  | 1,900,846 |  |

SHAREHOLDERS' FUNDS | 2,151,357 |  | 1,928,972 |  |

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.

RJ & AL DOGGRELL LIMITED (REGISTERED NUMBER: 07736706)

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 17 November 2025 and were signed on its behalf by:

Mrs A L Doggrell - Director

R J Doggrell - Director

RJ & AL DOGGRELL LIMITED (REGISTERED NUMBER: 07736706)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| RJ & AL Doggrell 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. | 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 as modified by the revaluation of certain assets.

| 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

| Basic payment scheme (BPS) entitlements are initially recognised at cost. Cost for originally granted BPS entitlements is the fair value on transition to FRS 102 and 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 assets

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

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 15% on reducing balance

| Biological asset

| 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 made up of cows and bulls.

| 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 cows is 25% straight line.

| The depreciation rate used for the bulls is 33% straight line.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

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

RJ & AL DOGGRELL LIMITED (REGISTERED NUMBER: 07736706)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

3. | ACCOUNTING POLICIES - continued

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

5. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 33,340 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 33,340 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

RJ & AL DOGGRELL LIMITED (REGISTERED NUMBER: 07736706)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

6. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 926,219 |  |

| Additions | 79,844 |  |

| At 31 March 2025 | 1,006,063 |  |

| DEPRECIATION

| At 1 April 2024 | 653,073 |  |

| Charge for year | 24,995 |  |

| Eliminated on disposal | 28,561 |  |

| At 31 March 2025 | 706,629 |  |

| NET BOOK VALUE

| At 31 March 2025 | 299,434 |  |

| At 31 March 2024 | 273,146 |  |

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 275,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 275,000 |  |

| At 31 March 2024 | 275,000 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2022 | 34,600 |  |

| Cost | 240,400 |  |

275,000 |  |

| If Investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 240,400 |  | 240,400 |  |

| Investment property was valued on an open market basis on 31 March 2023 by Mr R & Mrs A Doggrell .

| The fair value of the investment property has been arrived at on the basis of a valuation determined by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

RJ & AL DOGGRELL LIMITED (REGISTERED NUMBER: 07736706)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

8. | BIOLOGICAL ASSETS

| Dairy

| herd

£ |

| COST

| At 1 April 2024 | 326,900 |  |

| Additions | 75,600 |  |

| Disposals | (72,400 | ) |

| At 31 March 2025 | 330,100 |  |

| DEPRECIATION

| At 1 April 2024 | 122,568 |  |

| Charge for year | 42,400 |  |

| Eliminated on disposal | (39,468 | ) |

| At 31 March 2025 | 125,500 |  |

| NET BOOK VALUE

| At 31 March 2025 | 204,600 |  |

| At 31 March 2024 | 204,332 |  |

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2024

| and 31 March 2025 | 28,026 |  |