IRIS Accounts Production v26.1.10.61 08610863 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08610863 2024-09-30 08610863 2025-09-30 08610863 2024-10-01 2025-09-30 08610863 2023-09-30 08610863 2023-10-01 2024-09-30 08610863 2024-09-30 08610863 ns15:EnglandWales 2024-10-01 2025-09-30 08610863 ns14:PoundSterling 2024-10-01 2025-09-30 08610863 ns10:Director1 2024-10-01 2025-09-30 08610863 ns10:Director2 2024-10-01 2025-09-30 08610863 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08610863 ns10:SmallEntities 2024-10-01 2025-09-30 08610863 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08610863 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 08610863 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08610863 ns10:FullAccounts 2024-10-01 2025-09-30 08610863 1 2024-10-01 2025-09-30 08610863 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 08610863 ns10:RegisteredOffice 2024-10-01 2025-09-30 08610863 ns5:CurrentFinancialInstruments 2025-09-30 08610863 ns5:CurrentFinancialInstruments 2024-09-30 08610863 ns5:Non-currentFinancialInstruments 2025-09-30 08610863 ns5:Non-currentFinancialInstruments 2024-09-30 08610863 ns5:ShareCapital 2025-09-30 08610863 ns5:ShareCapital 2024-09-30 08610863 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 08610863 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 08610863 ns5:NetGoodwill 2024-10-01 2025-09-30 08610863 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 08610863 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 08610863 ns5:PlantMachinery 2024-10-01 2025-09-30 08610863 ns5:MotorVehicles 2024-10-01 2025-09-30 08610863 ns5:ComputerEquipment 2024-10-01 2025-09-30 08610863 ns5:NetGoodwill 2024-09-30 08610863 ns5:NetGoodwill 2025-09-30 08610863 ns5:NetGoodwill 2024-09-30 08610863 ns5:PlantMachinery 2024-09-30 08610863 ns5:PlantMachinery 2025-09-30 08610863 ns5:PlantMachinery 2024-09-30 08610863 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 08610863 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 08610863 ns5:Secured 2025-09-30 08610863 ns5:Secured 2024-09-30 08610863 ns10:OrdinaryShareClass1 2025-09-30

REGISTERED NUMBER: 08610863 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS

LIMITED

| ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS |

| LIMITED (REGISTERED NUMBER: 08610863) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS |

| LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | R G Brownbridge

| C L Kirkby

| REGISTERED OFFICE: | Quarry View Farm

| 90 Weeland Road

| Hensall

| Goole

| North Yorkshire

| DN14 0QE

| REGISTERED NUMBER: | 08610863 (England and Wales)

| ACCOUNTANTS: | Lloyd Dowson Limited

| Medina House

| 2 Station Avenue

| Bridlington

| East Yorkshire

| YO16 4LZ

| ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS |

| LIMITED (REGISTERED NUMBER: 08610863) |

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 226,932 |  | 136,659 |  |

226,932 |  | 136,659 |  |

CURRENT ASSETS

Stocks | 208,260 |  | 183,600 |  |

Debtors | 6 | 9,536 |  | 3,713 |  |

217,796 |  | 187,313 |  |

CREDITORS

Amounts falling due within one year | 7 | 154,630 |  | 160,666 |  |

NET CURRENT ASSETS | 63,166 |  | 26,647 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 290,098 |  | 163,306 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (113,006 | ) | (46,123 | ) |

PROVISIONS FOR LIABILITIES | (43,308 | ) | (19,124 | ) |

NET ASSETS | 133,784 |  | 98,059 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 133,684 |  | 97,959 |  |

SHAREHOLDERS' FUNDS | 133,784 |  | 98,059 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS |

| LIMITED (REGISTERED NUMBER: 08610863) |

BALANCE SHEET - continued

30 SEPTEMBER 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 27 May 2026 and were signed on its behalf by:

R G Brownbridge - Director

C L Kirkby - Director

| ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS |

| LIMITED (REGISTERED NUMBER: 08610863) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Rob Brownbridge Agricultural Contractors 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.

| Turnover

| Turnover is the provision of agricultural contracting services and sale of cattle. The provision of agricultural services are recognised on completion of services and the sale of cattle are recognised at the point of sale.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, has been amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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.

| Improvements to property | - | 4% on cost

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value.

| 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.

| ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS |

| LIMITED (REGISTERED NUMBER: 08610863) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 shorter.

| The interest element of these obligations is charged to the statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 10,000 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 10,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

| ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS |

| LIMITED (REGISTERED NUMBER: 08610863) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 267,344 |  |

| Additions | 117,944 |  |

| Disposals | (23,294 | ) |

| At 30 September 2025 | 361,994 |  |

| DEPRECIATION

| At 1 October 2024 | 130,685 |  |

| Charge for year | 26,018 |  |

| Eliminated on disposal | (21,641 | ) |

| At 30 September 2025 | 135,062 |  |

| NET BOOK VALUE

| At 30 September 2025 | 226,932 |  |

| At 30 September 2024 | 136,659 |  |

| The net book value of tangible fixed assets includes £ 136,654 (2024 - £ 42,711 ) in respect of assets held under hire purchase contracts.

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 9,536 |  | 3,713 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 79,935 |  | 81,297 |  |

| Hire purchase contracts | 23,687 |  | 10,901 |  |

| Trade creditors | 16,133 |  | 26,324 |  |

| Taxation and social security | 31,580 |  | 39,427 |  |

| Other creditors | 3,295 |  | 2,717 |  |

154,630 |  | 160,666 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 25,737 |  | 31,756 |  |

| Hire purchase contracts | 87,269 |  | 14,367 |  |

113,006 |  | 46,123 |  |

| ROB BROWNBRIDGE AGRICULTURAL CONTRACTORS |

| LIMITED (REGISTERED NUMBER: 08610863) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 6,248 |  | 11,756 |  |

| Hire purchase | 11,559 |  | - |  |

17,807 |  | 11,756 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank overdrafts | 75,063 |  | 76,297 |  |

| Hire purchase contracts | 110,956 |  | 25,268 |  |

186,019 |  | 101,565 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |