| REGISTERED NUMBER: |
| R.P.B. Pressen Hill Ltd. |
| Unaudited Financial Statements |
| for the Year Ended 30th July 2025 |
| REGISTERED NUMBER: |
| R.P.B. Pressen Hill Ltd. |
| Unaudited Financial Statements |
| for the Year Ended 30th July 2025 |
| R.P.B. Pressen Hill Ltd. (Registered number: 03312014) |
| Contents of the Financial Statements |
| for the year ended 30th July 2025 |
| Page |
| Company information | 1 |
| Balance sheet | 2 | to | 3 |
| Notes to the financial statements | 4 | to | 8 |
| R.P.B. Pressen Hill Ltd. |
| Company Information |
| for the year ended 30th July 2025 |
| Directors: |
| Secretary: |
| Registered office: |
| Registered number: |
| Accountants: |
| Academy House |
| Shedden Park Road |
| Kelso |
| Roxburghshire |
| TD5 7AL |
| R.P.B. Pressen Hill Ltd. (Registered number: 03312014) |
| Balance Sheet |
| 30th July 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| Current assets |
| Debtors | 7 |
| Creditors |
| Amounts falling due within one year | 8 |
| Net current (liabilities)/assets | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| Provisions for liabilities | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital |
| Retained earnings |
| Shareholders' funds |
| R.P.B. Pressen Hill Ltd. (Registered number: 03312014) |
| Balance Sheet - continued |
| 30th July 2025 |
| 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 were approved by the Board of Directors and authorised for issue on |
| R.P.B. Pressen Hill Ltd. (Registered number: 03312014) |
| Notes to the Financial Statements |
| for the year ended 30th July 2025 |
| 1. | Statutory information |
| R.P.B. Pressen Hill Ltd. is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. |
| Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned. |
| Intangible assets |
| Intangible assets have been fully amortised over it's estimated useful life of 5 years. |
| Tangible fixed assets |
| Freehold property | - |
| Property improvements | - |
| Plant and machinery | - |
| Office equipment | - |
| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. |
| Freehold property consists wholly of land and subsequently is not depreciated. |
| Financial instruments |
| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals, bank overdraft, bank loans, other loans and hire purchase contracts. |
| Bank loans and hire purchase contracts are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. |
| Trade debtors, trade creditors, bank overdraft, other loans and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. |
| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss in the Statement of Income and Retained Earnings. |
| R.P.B. Pressen Hill Ltd. (Registered number: 03312014) |
| Notes to the Financial Statements - continued |
| for the year ended 30th July 2025 |
| 2. | Accounting policies - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| 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. |
| Investments |
| Fixed asset investments are stated at cost less provision for permanent diminution in value. |
| Provisions |
| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis. |
| Going concern |
| The directors have considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and have an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements. |
| Employee benefits |
| Short term employee benefits, including holiday pay, are recognised as an expense in the statement of income and retained earnings in the period in which they are incurred. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| R.P.B. Pressen Hill Ltd. (Registered number: 03312014) |
| Notes to the Financial Statements - continued |
| for the year ended 30th July 2025 |
| 4. | Intangible fixed assets |
| Basic |
| payment |
| entitlements |
| £ |
| Cost |
| At 31st July 2024 |
| Disposals | ( |
) |
| At 30th July 2025 |
| Amortisation |
| At 31st July 2024 |
| Eliminated on disposal | ( |
) |
| At 30th July 2025 |
| Net book value |
| At 30th July 2025 |
| At 30th July 2024 |
| 5. | Tangible fixed assets |
| Freehold | Property | Plant and | Office |
| property | improvements | machinery | equipment | Totals |
| £ | £ | £ | £ | £ |
| Cost |
| At 31st July 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30th July 2025 |
| Depreciation |
| At 31st July 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30th July 2025 |
| Net book value |
| At 30th July 2025 |
| At 30th July 2024 |
| Included in cost of land and buildings is freehold land of £ 1,910,270 (2024 - £ 1,910,270 ) which is not depreciated. |
| R.P.B. Pressen Hill Ltd. (Registered number: 03312014) |
| Notes to the Financial Statements - continued |
| for the year ended 30th July 2025 |
| 6. | Fixed asset investments |
| Interest |
| in |
| associate |
| £ |
| Cost |
| At 31st July 2024 |
| and 30th July 2025 |
| Net book value |
| At 30th July 2025 |
| At 30th July 2024 |
| 7. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by associates |
| Other debtors |
| 8. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts (see note 10) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Trade creditors |
| Other creditors |
| Amounts falling due in more than five years: |
| Repayable otherwise than by instalments |
| Pref shares more 5 yrs non-ins |
| Repayable by instalments |
| Bank loans due after five years | 904,337 | 1,572,899 |
| R.P.B. Pressen Hill Ltd. (Registered number: 03312014) |
| Notes to the Financial Statements - continued |
| for the year ended 30th July 2025 |
| 10. | Leasing agreements |
| Minimum lease payments under hire purchase fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| 11. | Secured debts |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank overdrafts |
| Bank loans |
| Hire purchase contracts | - | 4,017 |
| All liabilities due to The Royal Bank of Scotland plc are secured by way of a fixed and floating charge over the assets of the company. |
| Hire purchase contracts are secured on the assets concerned. |
| 12. | Related party disclosures |
| At 30th July 2025 a loan of £28,881 (2024 - £143,370) was due from Particularly Good Limited. This loan was unsecured, interest free and was repayable on demand. Expenditure of £6,500 (2024 - £14,000) were incurred from Particularly Good Limited during the year. A creditor of £14,300 (2024 - £14,000) was outstanding at the year end. A debtor of £2,334 (2024 - £nil) was outstanding at the year end. |
| At 30th July 2025 a loan of £83,648 (2024 - £83,648) was due from the partnership of Messrs M Robson. This loan was unsecured, repayable on demand and interest has been charged at the official rates published by HMRC. At 30th July 2025 a loan of £83,648 (2024 - £68,283) was due to the partnership of Messrs M Robson. This loan was unsecured, repayable on demand and interest has been charged at the official rates published by HMRC. |
| Purchases totalling £10,600 (2024 - £10,600) were made from the partnership. Income of £11,333 (2024 - £93,067) was received from Messrs M Robson during the year. A debtor of £nil (2024 - £477,467) was outstanding at the year end. A creditor of £nil (2024 - £4,907) was outstanding at the year end. |
| At 30th July 2025 a loan of £761,484 (2024 - £nil) was due by Messrs Robson Limited. This loan was unsecured, interest free and was repayable on demand. Debtors of £23,345 (2024 - £nil) was outstanding at the year end. Creditors of £3,467 (2024 - £nil) was outstanding at the year end. Income of £22,667 (2024 - £nil) was received from Messrs Robson Limited during the year. |