REGISTERED NUMBER: 07951847 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Redhill Farms (Shotley) Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

JRJ Wrinch

RJ Wrinch

HW Wrinch

SECRETARY:

HW Wrinch

REGISTERED OFFICE:

Crane's Hill Barn

Wades Lane

Shotley

Ipswich

Suffolk

IP9 1EW

REGISTERED NUMBER:

07951847 (England and Wales)

ACCOUNTANTS:

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Income and Retained Earnings and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Redhill Farms (Shotley) Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Redhill Farms (Shotley) 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 Redhill Farms (Shotley) Limited. You consider that Redhill Farms (Shotley) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Redhill Farms (Shotley) 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.

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

1 May 2026

FIXED ASSETS

Tangible assets

4

354,064

436,762

Investments

5

20

20

354,084

436,782

CURRENT ASSETS

Stocks

11,019

7,391

Debtors

6

71,074

213,396

Cash at bank

217,153

18,751

299,246

239,538

CREDITORS

Amounts falling due within one year

7

116,748

105,532

NET CURRENT ASSETS

182,498

134,006

TOTAL ASSETS LESS CURRENT LIABILITIES

536,582

570,788

CREDITORS

Amounts falling due after more than one year

8

(2,581

)

(61,001

)

PROVISIONS FOR LIABILITIES

10

(82,418

)

(76,114

)

NET ASSETS

451,583

433,673

CAPITAL AND RESERVES

Called up share capital

11

360,030

360,030

Retained earnings

91,553

73,643

SHAREHOLDERS' FUNDS

451,583

433,673

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

JRJ Wrinch - Director

1.	STATUTORY INFORMATION

Redhill Farms (Shotley) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The directors have considered the financial requirements of the company and consider that it will be able to operate within its agreed finance facilities for the next 12 months. On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis.

Turnover

Turnover represents contracting income stated net of discounts, rebates, value added tax and other sales taxes.

The company recognises revenue when the significant risks and rewards of ownership have passed to the buyer, when the amount of revenue can be measured reliably, when it is probable that the economic benefits associated with the transaction will flow to the entity and when the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from services is recognised in the accounting periods in which the services are rendered.

The following criteria must be met before revenue is recognised:

Contracting income is recognised in the period the work has been carried out.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.

EMPLOYEES

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,096,468

Additions

26,131

Disposals

(82,100

)

At 31 December 2025

1,040,499

DEPRECIATION

At 1 January 2025

659,706

Charge for year

94,441

Eliminated on disposal

(67,712

)

At 31 December 2025

686,435

NET BOOK VALUE

At 31 December 2025

354,064

At 31 December 2024

436,762

The net book value of tangible fixed assets includes £ 157,254 (2024 - £ 209,672 ) in respect of assets held under hire purchase contracts.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

20

NET BOOK VALUE

At 31 December 2025

20

At 31 December 2024

20

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

22,867

6,390

Directors' loan accounts

3,244

3,278

Prepayments and accrued income

44,963

203,728

71,074

213,396

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

63,418

65,672

Trade creditors

11,324

739

VAT

13,398

9,918

Accruals and deferred income

28,608

29,203

116,748

105,532

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,581

61,001

9.	SECURED DEBTS

The hire purchase contracts are secured by the assets to which they relate.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

82,418

76,114

Deferred

tax

£

Balance at 1 January 2025

76,114

Provided during year

6,304

Balance at 31 December 2025

82,418

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

360,030

Ordinary

£1

360,030

360,030

12.	RELATED PARTY DISCLOSURES

Company directors, JRJ Wrinch, RJ Wrinch and Mrs HW Wrinch, together have a trading partnership, RJ & HW Wrinch. The company provides services to businesses controlled by the directors, which in aggregate total £188,000 (2024: £213,160), and they also made purchases amounting to £42,121 (2024: £25,449).

The directors loan account has a debit balance of £3,244 (2024 - £3,278). The loan is repayable on demand and included within the directors loan in the debtors note.