REGISTERED NUMBER: 03282982 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Reading Agricultural Consultants Limited

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs Janette Rose Baker

Mr Peter William Danks

Mr Alexander Philip Lawrence

REGISTERED OFFICE:

Gate House, Beechwood Court Long Toll

Woodcote

Reading

RG8 0RR

REGISTERED NUMBER:

03282982 (England and Wales)

ACCOUNTANTS:

RAA Avalon Accounting Ltd

12 Park Lane

Tilehurst

Reading

Berkshire

RG31 5DL

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 Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

RAA Avalon Accounting Ltd

12 Park Lane

Tilehurst

Reading

Berkshire

RG31 5DL

Date: .............................................

Fixed assets

Tangible assets

3

408,818

403,806

Current assets

Stocks

4

96,622

173,612

Debtors

5

273,965

350,951

Cash at bank and in hand

169,144

112,547

539,731

637,110

Creditors

Amounts falling due within one year

6

(433,988

)

(455,548

)

Net current assets

105,743

181,562

Total assets less current liabilities

514,561

585,368

Creditors

Amounts falling due after more than one year

7

(131,701

)

(146,586

)

Net assets

382,860

438,782

Capital and reserves

Called up share capital

9

1,000

1,000

Retained earnings

10

381,860

437,782

Shareholders' funds

382,860

438,782

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

Mrs Janette Rose Baker - Director

1.	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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

STOCKS

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

TAXATION

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

401,913

73,254

80,538

555,705

Additions

-

702

8,197

8,899

At 30 November 2025

401,913

73,956

88,735

564,604

DEPRECIATION

At 1 December 2024

-

72,489

79,410

151,899

Charge for year

-

323

3,564

3,887

At 30 November 2025

-

72,812

82,974

155,786

NET BOOK VALUE

At 30 November 2025

401,913

1,144

5,761

408,818

At 30 November 2024

401,913

765

1,128

403,806

4.

STOCKS

2025

2024

£

£

Work in Progress

96,622

173,612

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Debtors Control Account

254,098

332,020

Prepayments

19,867

18,931

273,965

350,951

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans (see note 8)

25,479

23,843

Creditors Control Account

180,407

207,436

Rent Deposit Account

3,142

3,099

Corporation tax

63,182

54,620

P.A.Y.E.

3,912

3,561

VAT

50,719

44,280

Accruals

107,147

118,709

433,988

455,548

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans (see note 8)

131,701

146,586

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Loan - less than 1 year

25,479

23,843

Amounts falling due between one and two years:

Loan - more than 1 year

131,701

146,586

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.

RESERVES

Retained

earnings

£

At 1 December 2024

437,782

Profit for the year

194,078

Dividends

(250,000

)

At 30 November 2025

381,860

11.	RELATED PARTY DISCLOSURES

During the year, dividend of £250,000 (PY: £125,000) declared and paid as per shareholding ratio. Mrs.Janette Rose Baker, Mr.Peter William Danks and Mr.Alexander Philip Lawrence are also directors of the company.