Company registration number 07496144 (England and Wales)
SUCKLEY REDNAL LIMITED
Unaudited Financial Statements
For The Period Ended 31 March 2025
Pages For Filing With Registrar
Suckley Rednal Limited
SUCKLEY REDNAL LIMITED
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
Suckley Rednal Limited
SUCKLEY REDNAL LIMITED
Balance Sheet
As At 31 March 2025
- 1 -
31 March 2025
31 January 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
8,647,217
8,944,917
Current assets
Stocks
485,496
823,663
Debtors
4
8,150,465
3,814,457
Cash at bank and in hand
-
0
8,964
8,635,961
4,647,084
Creditors: amounts falling due within one year
5
(2,745,733)
(1,893,158)
Net current assets
5,890,228
2,753,926
Total assets less current liabilities
14,537,445
11,698,843
Creditors: amounts falling due after more than one year
6
(3,123,117)
(2,654,487)
Provisions for liabilities
(1,921,038)
(1,522,173)
Net assets
9,493,290
7,522,183
Capital and reserves
Called up share capital
10
1,155,200
1,155,200
Profit and loss reserves
8,338,090
6,366,983
Total equity
9,493,290
7,522,183
Suckley Rednal Limited
SUCKLEY REDNAL LIMITED
Balance Sheet (Continued)
As At 31 March 2025
- 2 -

For the financial Period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 February 2026 and are signed on its behalf by:
Mrs CA Suckley-Bright
Director
Company registration number 07496144 (England and Wales)
Suckley Rednal Limited
SUCKLEY REDNAL LIMITED
Notes To The Financial Statements
For The Period Ended 31 March 2025
- 3 -
1
Accounting policies
Company information

Suckley Rednal Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hopton Farm, Hopton, Shrewsbury, Shropshire, SY4 1DJ.

1.1
Reporting period

FRS 102 3.10 An entity shall present a complete set of financial statements (including comparative information as set out in paragraph 3.14) at least annually. When the end of an entity’s reporting period changes and the annual financial statements are presented for a period longer or shorter than one year, the entity shall disclose the following: (a) that fact; (b) the reason for using a longer or shorter period; and (c) the fact that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- the Company has transferred the significant risks and reward of ownership to the buyer;

- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Suckley Rednal Limited
SUCKLEY REDNAL LIMITED
Notes To The Financial Statements (Continued)
For The Period Ended 31 March 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Plant and machinery
10-25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Suckley Rednal Limited
SUCKLEY REDNAL LIMITED
Notes To The Financial Statements (Continued)
For The Period Ended 31 March 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Suckley Rednal Limited
SUCKLEY REDNAL LIMITED
Notes To The Financial Statements (Continued)
For The Period Ended 31 March 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
2024
Number
Number
Total
29
12
Suckley Rednal Limited
SUCKLEY REDNAL LIMITED
Notes To The Financial Statements (Continued)
For The Period Ended 31 March 2025
- 7 -
3
Tangible fixed assets
Freehold land and buildings
Plant and machinery
Motor vehicles
Total
£
£
£
£
Cost
At 1 February 2024
956,116
12,632,002
252,373
13,840,491
Additions
-
0
1,553,619
250,918
1,804,537
Disposals
-
0
(233,341)
(126,279)
(359,620)
At 31 March 2025
956,116
13,952,280
377,012
15,285,408
Depreciation and impairment
At 1 February 2024
-
0
4,772,434
123,140
4,895,574
Depreciation charged in the Period
-
0
1,902,124
64,132
1,966,256
Eliminated in respect of disposals
-
0
(162,569)
(61,070)
(223,639)
At 31 March 2025
-
0
6,511,989
126,202
6,638,191
Carrying amount
At 31 March 2025
956,116
7,440,291
250,810
8,647,217
At 31 January 2024
956,116
7,859,568
129,233
8,944,917

The net book value of assets held under finance leases or hire purchase contracts, included above, is £5,608,977 (2024 - £5,579,042)

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,215,723
3,725,365
Other debtors
1,925,446
81,180
Prepayments and accrued income
9,296
7,912
8,150,465
3,814,457
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
222,835
-
0
Obligations under finance leases
7
1,567,668
1,590,681
Trade creditors
407,546
283,411
Corporation tax
258,818
-
0
Other taxation and social security
288,866
8,045
Other creditors
-
0
11,021
2,745,733
1,893,158
Suckley Rednal Limited
SUCKLEY REDNAL LIMITED
Notes To The Financial Statements (Continued)
For The Period Ended 31 March 2025
5
Creditors: amounts falling due within one year
(Continued)
- 8 -

Obligations under finance leases are secured by the asset to which they relate.

6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
7
3,123,117
2,654,487

Obligations under finance leases are secured by the asset to which they relate.

7
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
1,567,668
1,590,681
In two to five years
2,614,872
1,290,561
In over five years
508,245
1,363,926
4,690,785
4,245,168
8
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
1,921,038
1,995,334
Tax losses
-
(473,161)
1,921,038
1,522,173
2025
Movements in the Period:
£
Liability at 1 February 2024
1,522,173
Charge to profit or loss
398,865
Liability at 31 March 2025
1,921,038
Suckley Rednal Limited
SUCKLEY REDNAL LIMITED
Notes To The Financial Statements (Continued)
For The Period Ended 31 March 2025
- 9 -
9
Retirement benefit schemes
Defined contribution schemes

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £9,616 (2024 - £2,369). Contributions totalling £nil (2024 - £143) were payable to the fund at the balance sheet date and are included in creditors.

10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
100 Ordinary A shares of £1 each
100
100
100
100
100 Ordinary B shares of £1 each
100
100
100
100
1,155,000 Ordinary C shares of £1 each
1,155,000
1,155,000
1,155,000
1,155,000
1,155,200
1,155,200
1,155,200
1,155,200
11
Related party transactions

At 31 March 2025, the Company had the following outstanding balances with connected unincorporated Partnerships:

Trade debtors for the sum of £3,614,509 (2024: £3,481,528)

Trade creditors for the sum of £32,322 (2024: £0)

Loan to Partnership in the sum of £1,925,446 (2024: -£11,021)

12
Directors' transactions

The Company land and buildings (including plant and machinery) are provided as security for borrowings of a connected unincorporated Partnership. The Company has charged a fee of £31,500 (2024: £27,000) to the connected Partnership for the provision of this security. This is based on a rate of 1.5% of the security provided for the year, which totals £1,800,000 (2024 - £1,800,000).

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