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Registered number: 00505435 R.C.EAYRS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 5 APRIL 2025
R.C.EAYRS LTD CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 11
R.C.EAYRS LTD REGISTERED NUMBER: 00505435 BALANCE SHEET AS AT 5 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,930,197 |  | 5,667,855
Investments | 5 |  | 1,720,655 |  | 1,714,739
|  |  | 7,650,852 |  | 7,382,594
Current assets |  |  |  |  |
Stocks |  | 319,701 |  | 350,524 |
Debtors | 6 | 1,180,169 |  | 1,028,793 |
Current asset investments | 7 | 1,000,000 |  | 1,000,000 |
Cash at bank and in hand |  | 182,709 |  | 547,606 |
|  | 2,682,579 |  | 2,926,923 |
Creditors: amounts falling due within one year | 8 | (569,199) |  | (619,442) |
Net current assets |  |  | 2,113,380 |  | 2,307,481
Total assets less current liabilities |  |  | 9,764,232 |  | 9,690,075
Creditors: amounts falling due after more than one year | 9 |  | (256,174) |  | (350,957)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (406,123) |  | (328,853) |
|  |  | (406,123) |  | (328,853)
Net assets |  |  | 9,101,935 |  | 9,010,265
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 8,120 |  | 8,120
Capital redemption reserve |  |  | 11,880 |  | 11,880
Profit and loss account |  |  | 9,081,935 |  | 8,990,265
|  |  | 9,101,935 |  | 9,010,265
Page 1
R.C.EAYRS LTD REGISTERED NUMBER: 00505435 BALANCE SHEET (CONTINUED) AS AT 5 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 March 2026.
................................................ H M Eayrs
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
R.C.EAYRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1. | General information
R.C. Eayrs Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 36 Tyndall Court, Commerce Road, Lynch Wood, Peterborough, PE2 6LR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards 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 turnover 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. Rendering of services Turnover 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 turnover 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.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
R.C.EAYRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives on the following bases: Depreciation is provided on the following basis:
|  |  |  | Freehold buildings and land | - | 2% | per annum of cost on freehold buildings / nil on land
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures, fittings and equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss. A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities. An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate. Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
| 2.5 | 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).
| 2.6 | Stocks
Stock is valued at lower of cost or net realisable value.
| 2.7 | Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand and deposits with financial institutions. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
R.C.EAYRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.8 | Current asset investments
Current asset investments comprise short term deposits and money market investments that do not meet the definition of cash equivalents.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 5
R.C.EAYRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.10 | 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. Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
| 2.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.12 | Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.
| 2.13 | Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Page 6
R.C.EAYRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.14 | Leases
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. Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term. Page 7
R.C.EAYRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Total | 6 | 6
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 6 April 2024 | 4,838,508 | 3,570,788 | 8,409,296
| Additions | 61,923 | 935,220 | 997,143
| Disposals | - | (542,376) | (542,376)
| At 5 April 2025 | 4,900,431 | 3,963,632 | 8,864,063
| Depreciation |  |  |
| At 6 April 2024 | 474,764 | 2,266,677 | 2,741,441
| Charge for the year | 29,961 | 511,515 | 541,476
| Disposals | - | (349,051) | (349,051)
| At 5 April 2025 | 504,725 | 2,429,141 | 2,933,866
| Net book value |  |  |
| At 5 April 2025 | 4,395,706 | 1,534,491 | 5,930,197
| At 5 April 2024 | 4,363,744 | 1,304,111 | 5,667,855
Page 8
R.C.EAYRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
5. | Fixed asset investments
| This investment relates to the balance of the company's capital account in the farming partnership, Leighton Estates.
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 6 April 2024 | 1,714,739
| Additions | 5,916
| At 5 April 2025 | 1,720,655
| Net book value |
| At 5 April 2025 | 1,720,655
| At 5 April 2024 | 1,714,739
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,100,092 | 838,582
| Other debtors | 13,377 | 124,665
| Prepayments and accrued income | 66,700 | 65,546
|  | 1,180,169 | 1,028,793
7. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Money market deposits | 1,000,000 | 1,000,000
|  | 1,000,000 | 1,000,000
Page 9
R.C.EAYRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Obligations under finance leases and hire purchase | 172,632 | 95,951
| Other borrowings | 191,677 | 185,093
| Trade creditors | 94,758 | 10,574
| Corporation tax | 5,710 | 267,534
| Other taxation and social security | 65,198 | 21,846
| Accruals and deferred income | 39,224 | 38,444
|  | 569,199 | 619,442
| Net obligations under finance lease and hire purchase contracts are secured on the relevant assets. Other borrowings are secured on freehold land owned by the company.
9. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Obligations under finance leases and hire purchase | 223,572 | 126,459
| Other borrowings | 32,602 | 224,498
|  | 256,174 | 350,957
| Net obligations under finance lease and hire purchase contracts are secured on the relevant assets. Other borrowings are secured on freehold land owned by the company.
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Ordinary share capital Issued and fully paid |  |
|  | Ordinary shares of £1 each | 1,948 | 1,948
|  | Ordinary 'A' shares of £1 each | 2,152 | 2,152
|  | Ordinary 'B' shares of £1 each | 1,960 | 1,960
|  | Ordinary 'C' shares of £1 each | 1,960 | 1,960
|  | Ordinary 'D' shares of £1 each | 100 | 100
|  |  | 8,120 | 8,120
Page 10
R.C.EAYRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
11. | Transactions with directors
At the year end, a director owed the company £6,295 (2024: £5,266). Total amounts of £11,349 and £10,320 were advanced and repaid during the year. At the year end, a second director owed the company £5,004 (2024: £0). Total amounts of £5,004 and £0 were advanced and repaid during the year. Interest is being charged at 2.25%.
12. | Related party transactions
| The following amounts were owed by related parties:
|  | 2025 | 2024
|  | £ | £
| Other related parties | 579 | 579
|  | 579 | 579
| No interest is charged on this amount.
Page 11