REGISTERED NUMBER: 07736706 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

RJ & AL DOGGRELL LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

-

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.

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