The Rural Exchange Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 8865783

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		507,992		507,128
Investments	5		216,263		216,263

			724,255		723,391
CURRENT ASSETS
Debtors	6	38,578		42,513
Cash at bank and in hand		62,056		164,941

		100,634		207,454
Creditors: Amounts Falling Due Within One Year	7	(694,737 )		(20,371 )

NET CURRENT ASSETS (LIABILITIES)			(594,103 )		187,083

TOTAL ASSETS LESS CURRENT LIABILITIES			130,152		910,474

Creditors: Amounts Falling Due After More Than One Year	8		-		(813,842 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,352 )		(8,136 )

NET ASSETS			121,800		88,496

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			121,798		88,494

SHAREHOLDERS' FUNDS			121,800		88,496

Page 1

Page 2

The Rural Exchange Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Dianne Smyth

Director

06/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Rural Exchange Ltd Registered number 8865783 is a limited by shares company incorporated in England & Wales. The Registered Office is Highlands, Dawlish Road, Exminster, Devon, EX6 8EA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No depreciation is provided
Leasehold	No depreciation is provided
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% straight line

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 February 2025	474,582	52,108	41,885	50,360
Additions	-	-	12,000	-

As at 31 January 2026	474,582	52,108	53,885	50,360

Depreciation
As at 1 February 2025	-	45,775	23,036	44,713
Provided during the period	-	1,583	7,712	1,412

As at 31 January 2026	-	47,358	30,748	46,125

...CONTINUED

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The Rural Exchange Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	474,582	4,750	23,137	4,235

As at 1 February 2025	474,582	6,333	18,849	5,647


	Computer Equipment	Total
	£	£
Cost
As at 1 February 2025	7,734	626,669
Additions	-	12,000

As at 31 January 2026	7,734	638,669

Depreciation
As at 1 February 2025	6,017	119,541
Provided during the period	429	11,136

As at 31 January 2026	6,446	130,677

Net Book Value
As at 31 January 2026	1,288	507,992

As at 1 February 2025	1,717	507,128

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 February 2025	216,263

As at 31 January 2026	216,263

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	216,263

As at 1 February 2025	216,263

The investment is in 720 ordinary shares representing 6.5% of the issued share capital of an unquoted company which is a managed service provider with a particular focus on connectivity.One of the directors is responsible for managing this investment.

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	33,500	40,827
Park House (Exeter) Ltd	2,222	1,686
VAT	2,856	-

	38,578	42,513

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The Rural Exchange Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	(1 )
Corporation tax	10,503	17,621
Other taxes and social security	176	358
VAT	-	2,211
Accruals and deferred income	216	182
Directors' loan accounts	683,842	-

	694,737	20,371

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Directors loan account	-	813,842

9. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Other Creditors	683,842		-

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2