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REGISTERED NUMBER: 00493260 (England and Wales)

| C.E.Rudge and Sons Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

C.E.Rudge and Sons Limited (Registered number: 00493260)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

C.E.Rudge and Sons Limited

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | JH Rudge

| CD Rudge

| REGISTERED OFFICE: | Baysham Farm

| Sellack

| Ross-on-Wye

| Herefordshire

| HR9 6QR

| REGISTERED NUMBER: | 00493260 (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

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

C.E.Rudge and Sons Limited (Registered number: 00493260)

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 C.E.Rudge and Sons Limited for the year ended 31 October 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 C.E.Rudge and Sons 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 C.E.Rudge and Sons Limited and state those matters that we have agreed to state to the Board of Directors of C.E.Rudge and Sons 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 C.E.Rudge and Sons Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C.E.Rudge and Sons 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 loss of C.E.Rudge and Sons Limited. You consider that C.E.Rudge and Sons 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 C.E.Rudge and Sons 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 June 2026

C.E.Rudge and Sons Limited (Registered number: 00493260)

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 96,211 |  | 108,988 |  |

CURRENT ASSETS

Stocks | 156,471 |  | 180,784 |  |

Debtors | 5 | 33,205 |  | 28,591 |  |

Cash at bank | - |  | 34,826 |  |

189,676 |  | 244,201 |  |

CREDITORS

Amounts falling due within one year | 6 | 247,218 |  | 279,671 |  |

NET CURRENT LIABILITIES | (57,542 | ) | (35,470 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 38,669 |  | 73,518 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (21,597 | ) | (30,768 | ) |

PROVISIONS FOR LIABILITIES | 9 | (3,671 | ) | (4,264 | ) |

NET ASSETS | 13,401 |  | 38,486 |  |

CAPITAL AND RESERVES

Allotted, issued and fully

paid share capital | 6,141 |  | 6,141 |  |

Retained earnings | 7,260 |  | 32,345 |  |

13,401 |  | 38,486 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

C.E.Rudge and Sons Limited (Registered number: 00493260)

Balance Sheet - continued

31 October 2025

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 June 2026 and were signed on its behalf by:

CD Rudge - Director

C.E.Rudge and Sons Limited (Registered number: 00493260)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| C.E.Rudge and Sons 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.

| Going concern

| The balance sheet of the company shows net current liabilities of £57,542. Included within other creditors are £177,753 of funds owed to the current directors which are repayable on demand, but only if cash flows allow. The directors are confident that the company will operate profitably in future periods.

| On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis.

| Turnover

| Turnover represents milk sales and livestock sales and 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:

| Milk sales are recognised when the milk is collected from the farm.

| Livestock sales are recognised when the animals are sold at market or delivered to the abattoir.

| 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.

| Land and buildings | - | 10% on reducing balance, 5% on cost and not provided

| Plant and machinery etc | - | 25% 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.

| The company has the following biological assets within stock which are valued as follows:

| Livestock - valued at their estimated cost with reference to current market values

C.E.Rudge and Sons Limited (Registered number: 00493260)

Notes to the Financial Statements - continued

for the Year Ended 31 October 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.

3. | EMPLOYEES

| The average number of employees during the year was 3 (2024 - 3 ) .

C.E.Rudge and Sons Limited (Registered number: 00493260)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Long |  | Plant and |  | Motor |

| property |  | leasehold |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 November 2024 | 9,950 |  | 242,559 |  | 334,963 |  | 19,332 |  | 606,804 |  |

| Additions | - |  | - |  | 3,417 |  | - |  | 3,417 |  |

| At 31 October 2025 | 9,950 |  | 242,559 |  | 338,380 |  | 19,332 |  | 610,221 |  |

| DEPRECIATION

| At 1 November 2024 | - |  | 166,160 |  | 312,324 |  | 19,332 |  | 497,816 |  |

| Charge for year | - |  | 9,684 |  | 6,510 |  | - |  | 16,194 |  |

| At 31 October 2025 | - |  | 175,844 |  | 318,834 |  | 19,332 |  | 514,010 |  |

| NET BOOK VALUE

| At 31 October 2025 | 9,950 |  | 66,715 |  | 19,546 |  | - |  | 96,211 |  |

| At 31 October 2024 | 9,950 |  | 76,399 |  | 22,639 |  | - |  | 108,988 |  |

| The net book value of tangible fixed assets includes £7,591 (October 2024 - £10,122) in respect of assets held under hire purchase contracts.

| Included in freehold property is land of £9,950 which is not depreciated.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 17,885 |  | 7,367 |  |

| Prepayments and accrued income | 9,570 |  | 17,461 |  |

| Corporation tax repayable | 4,435 |  | - |  |

| VAT | 1,315 |  | 3,763 |  |

33,205 |  | 28,591 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 13,874 |  | 5,514 |  |

| Hire purchase contracts | 3,657 |  | 4,209 |  |

| Trade creditors | 37,550 |  | 53,985 |  |

| Corporation tax payable | - |  | 14,866 |  |

| Directors' loan accounts | 177,753 |  | 183,726 |  |

| Accruals and deferred income | 14,384 |  | 17,371 |  |

247,218 |  | 279,671 |  |

| The Directors' loan accounts are unsecured and interest free.

C.E.Rudge and Sons Limited (Registered number: 00493260)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 5,514 |  | 5,600 |  |

| Bank loans - 2-5 years | 16,083 |  | 21,511 |  |

| Hire purchase contracts | - |  | 3,657 |  |

21,597 |  | 30,768 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 27,111 |  | 32,625 |  |

| Hire purchase contracts | 3,657 |  | 7,866 |  |

30,768 |  | 40,491 |  |

| Obligations under hire purchase contracts are secured by the related assets.

| The Barclays overdraft is secured by a charge over the company's land at Sellack, Herefordshire.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax - ACA's | 3,671 |  | 4,264 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 4,264 |  |

| Provided during year | (593 | ) |

| Balance at 31 October 2025 | 3,671 |  |

10. | FINANCIAL COMMITMENTS

| Total financial commitments which are not included in the balance sheet amount to £16,204 (October 2024 - £13,220). The financial commitments are due over the next 12 months and relate to land rent.