Company No: 09901908 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Current assets
Debtors	3	2,753,761		2,753,761
		2,753,761		2,753,761
Net current assets		2,753,761		2,753,761
Total assets less current liabilities		2,753,761		2,753,761
Net assets		2,753,761		2,753,761
Capital and reserves
Called-up share capital		101,002		101,002
Share premium account		800,777		800,777
Profit and loss account		1,851,982		1,851,982
Total shareholder's funds		2,753,761		2,753,761

Rushmore Farms Limited (registered number: 09901908) did not trade during the current financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Rushmore Farms Limited (registered number: 09901908) were approved and authorised for issue by the Board of Directors on 20 July 2026. They were signed on its behalf by:

P J Gready Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rushmore Farms Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Rushmore Estate Office, Tollard Royal, Salisbury, Wiltshire, SP5 5PT.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Going concern

The assets and liabilities of Rushmore Farms Limited were acquired by Tollard Royal Enterprises Limited in March 2025, when Rushmore Farms Limited subsequently became dormant.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Debtors

	2026		2025
	£		£
Amounts owed by related parties	2,753,761		2,753,761

4. Related party transactions

At the balance sheet date, £2,753,761 was due from Tollard Royal Enterprises Limited (2025: £2,753,761), of which both of the directors of Rushmore Farms Limited are directors. The amount is interest free and repayable on demand.

5. Ultimate controlling party

100% of the share capital in Rushmore Farms Limited is held by Tollard Royal Enterprises Limited, a company registered in England and Wales.

The trustees of M A L F Pitt Rivers No.3 Discretionary Settlement are the ultimate controlling party through their ownership of Tollard Royal Enterprises Limited.