Rodney Brothers Holdings Limited 31/03/2025 iXBRL

Company registration number: 15933772

Rodney Brothers Holdings Limited

Unaudited filleted financial statements

31 March 2025

Rodney Brothers Holdings Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Rodney Brothers Holdings Limited

Directors and other information


Directors	Mr Michael Rodney	(Appointed 3 September 2024)
	Mr Kenneth Howard Rodney	(Appointed 3 September 2024)


Company number	15933772


Registered office	Chapel Garths Farm
	Harrogate Road
	Littlethorpe
	Ripon
	HG4 3AF


Accountants	Censis
	Exchange Building
	66 Church Street
	Hartlepool
	TS24 7DN

Rodney Brothers Holdings Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Rodney Brothers Holdings Limited

Period ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rodney Brothers Holdings Limited for the period ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Rodney Brothers Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Rodney Brothers Holdings Limited and state those matters that we have agreed to state to the board of directors of Rodney Brothers Holdings Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rodney Brothers Holdings Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Rodney Brothers Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rodney Brothers Holdings Limited. You consider that Rodney Brothers Holdings Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Rodney Brothers Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Censis

Exchange Building

66 Church Street

Hartlepool

TS24 7DN

16 December 2025

Rodney Brothers Holdings Limited

Statement of financial position

31 March 2025

		31/03/25
	Note	£	£

Fixed assets
Investments	4	33
		_______
			33

Current assets
Debtors	5	2,950,000
Cash at bank and in hand		973
		_______
		2,950,973
Creditors: amounts falling due
within one year	6	( 4,582)
		_______
Net current assets			2,946,391
			_______
Total assets less current liabilities			2,946,424

			_______
Net assets			2,946,424
			_______

Capital and reserves
Called up share capital			33
Profit and loss account			2,946,391
			_______
Shareholders funds			2,946,424
			_______

For the period ending 31 March 2025 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 period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

Mr Michael Rodney

Director

Company registration number: 15933772

Rodney Brothers Holdings Limited

Notes to the financial statements

Period ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is Chapel Garths Farm, Harrogate Road, Littlethorpe, Ripon, HG4 3AF.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

4. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 3 September 2024	-	-
Additions	33	33
	_______	_______
At 31 March 2025	33	33
	_______	_______
Impairment
At 3 September 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	33	33
	_______	_______

5. Debtors

			31/03/25
			£
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		2,950,000
			_______

6. Creditors: amounts falling due within one year

			31/03/25
			£
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		4,582
			_______

7. Controlling party

Throughout the period, the company was under the joint control of the directors, Mr K H Rodney and Mr M Rodney. Mr K Rodney was an equal shareholder of the business alongside Mr K H Rodney and Mr M Rodney.