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2024-09-30 05326837 dpl:GroupUndertakings 2023-10-01 2024-09-30 05326837 dpl:ParticipatingInterests 2023-10-01 2024-09-30 05326837 dpl:GroupUndertakings core:ListedExchangeTraded 2023-10-01 2024-09-30 05326837 core:ListedExchangeTraded 2023-10-01 2024-09-30 05326837 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 05326837 core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 05326837 core:NetGoodwill 2025-09-30 05326837 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 05326837 core:LandBuildings 2025-09-30 05326837 core:PlantMachinery 2025-09-30 05326837 core:Vehicles 2025-09-30 05326837 core:FurnitureFittings 2025-09-30 05326837 core:OfficeEquipment 2025-09-30 05326837 core:AfterOneYear 2025-09-30 05326837 core:WithinOneYear 2025-09-30 05326837 core:ListedExchangeTraded 2025-09-30 05326837 core:UnlistedNon-exchangeTraded 2025-09-30 05326837 core:ShareCapital 2025-09-30 05326837 core:SharePremium 2025-09-30 05326837 core:RevaluationReserve 2025-09-30 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RGL LIMITED

Registered Number
05326837
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

RGL LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | Mr R G Leighton

Company Secretary | Mrs T J Leighton

Registered Address | Amesbury House Main Street
| Dorrington
| Lincoln
| LN4 3PX

Registered Number | 05326837 (England and Wales)

RGL LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 93,192 |  |  |  | 43,542
|  |  |  | 93,192 |  |  |  | 43,542
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 1,603,475 |  |  |  | 2,317,821 |  |
Debtors | 5 | 741,224 |  |  |  | 553,953 |  |
Cash at bank and on hand |  | 451,624 |  |  |  | 25,547 |  |
|  | 2,796,323 |  |  |  | 2,897,321 |  |
Creditors amounts falling due within one year | 6 | (205,107) |  |  |  | (363,649) |  |
Net current assets (liabilities) |  |  |  | 2,591,216 |  |  |  | 2,533,672
Total assets less current liabilities |  |  |  | 2,684,408 |  |  |  | 2,577,214
Creditors amounts falling due after one year | 7 |  |  | (195,873) |  |  |  | (202,906)
Provisions for liabilities | 8 |  |  | (22,996) |  |  |  | (10,886)
Net assets |  |  |  | 2,465,539 |  |  |  | 2,363,422
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 2,465,538 |  |  |  | 2,363,421
Shareholders' funds |  |  |  | 2,465,539 |  |  |  | 2,363,422

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 March 2026, and are signed on its behalf by:
Mr R G Leighton Director Registered Company No. 05326837

RGL LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 October 24 | 95,287 |  | 66,245 |  | 1,249 |  | 162,781
| Additions | 675 |  | 61,553 |  | - |  | 62,228
| At 30 September 25 | 95,962 |  | 127,798 |  | 1,249 |  | 225,009
| Depreciation and impairment
| At 01 October 24 | 71,479 |  | 47,301 |  | 459 |  | 119,239
| Charge for year | 6,110 |  | 6,207 |  | 261 |  | 12,578
| At 30 September 25 | 77,589 |  | 53,508 |  | 720 |  | 131,817
| Net book value
| At 30 September 25 | 18,373 |  | 74,290 |  | 529 |  | 93,192
| At 30 September 24 | 23,808 |  | 18,944 |  | 790 |  | 43,542

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 1,603,475 |  | 2,317,821
| Total | 1,603,475 |  | 2,317,821

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 128,000 |  | -
| Other debtors | 611,609 |  | 552,677
| Prepayments and accrued income | 1,615 |  | 1,276
| Total | 741,224 |  | 553,953

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 114,194 |  | 128,341
| Bank borrowings and overdrafts | 7,033 |  | 10,333
| Taxation and social security | 38,964 |  | 196,648
| Other creditors | 43,416 |  | 26,827
| Accrued liabilities and deferred income | 1,500 |  | 1,500
| Total | 205,107 |  | 363,649

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 7,033
| Other creditors | 195,873 |  | 195,873
| Total | 195,873 |  | 202,906

| Bounce Back Loan is denominated in £ with a nominal interest rate of 2.5%, and the final instalment is due on 11 May 2026. The carrying amount at year end is £7,033 (2024 - £17,366). Other loans denominated in £ with a nominal interest rate. The carrying amount at the year end is £195,873 (2024 - £195,873).

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 22,996 |  | 10,886
| Total | 22,996 |  | 10,886