Riggethill Agricultural Services Ltd 31/08/2025 iXBRL

Company registration number: SC605841

Riggethill Agricultural Services Ltd

Unaudited filleted financial statements

31 August 2025

Riggethill Agricultural Services Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Riggethill Agricultural Services Ltd

Directors and other information


	Director	Mr W M Dow


	Company number	SC605841


	Registered office	20 Barnton Street
		Stirling
		Scotland
		FK8 1NE


	Accountants	bk plus
		Chartered Accountants
		20 Barnton Street
		Stilring
		FK8 1NE

Riggethill Agricultural Services Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of Riggethill Agricultural Services Ltd

Year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Riggethill Agricultural Services Ltd for the year ended 31 August 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of Riggethill Agricultural Services Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Riggethill Agricultural Services Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Riggethill Agricultural Services Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Riggethill Agricultural Services Ltd 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 Riggethill Agricultural Services Ltd. You consider that Riggethill Agricultural Services Ltd 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 Riggethill Agricultural Services Ltd. 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.

bk plus

Chartered Accountants

20 Barnton Street

Stilring

FK8 1NE

11 June 2026

Riggethill Agricultural Services Ltd

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	52,748		60,442
		_______		_______
			52,748		60,442

Current assets
Debtors	6	92,000		70,000
Cash at bank and in hand		21,092		2,656
		_______		_______
		113,092		72,656
Creditors: amounts falling due
within one year	7	( 142,579)		( 134,861)
		_______		_______
Net current liabilities			( 29,487)		( 62,205)
			_______		_______
Total assets less current liabilities			23,261		( 1,763)


Provisions for liabilities			( 10,022)		( 11,484)

			_______		_______
Net assets/(liabilities)			13,239		( 13,247)
			_______		_______

Capital and reserves
Called up share capital	8		100		100
Profit and loss account			13,139		( 13,347)
			_______		_______
Shareholder funds/(deficit)			13,239		( 13,247)
			_______		_______

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 11 June 2026 , and are signed on behalf of the board by:

Mr W M Dow

Director

Company registration number: SC605841

Riggethill Agricultural Services Ltd

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 20 Barnton Street, Stirling, Scotland, FK8 1NE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historic cost basis. The financial statements are prepared in sterling, which is the functional currency of the Company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	10 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	76,943	76,943
	_______	_______
Depreciation
At 1 September 2024	16,501	16,501
Charge for the year	7,694	7,694
	_______	_______
At 31 August 2025	24,195	24,195
	_______	_______
Carrying amount
At 31 August 2025	52,748	52,748
	_______	_______
At 31 August 2024	60,442	60,442
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	25,000	-
Other debtors	67,000	70,000
	_______	_______
	92,000	70,000
	_______	_______

Other debtors include loans to entities controlled by close family members at terms favourable to market rates.

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	4,858	-
Other creditors	137,721	134,861
	_______	_______
	142,579	134,861
	_______	_______

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______