REGISTERED NUMBER: 03736171 (England and Wales)

Financial Statements

for the Year Ended 31st March 2026

for

R.J. Rich & Son Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P D Rich

Mr RJ Rich

Mr SJ Rich

SECRETARY:

Mrs P D Rich

REGISTERED OFFICE:

Stella Maris

Alston Lane, Alston

Longridge

Preston

Lancashire

PR3 3BN

REGISTERED NUMBER:

03736171 (England and Wales)

ACCOUNTANTS:

Towers + Gornall Ltd

Chartered Certified Accountants

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

FIXED ASSETS

Tangible assets

4

2,068,761

2,224,629

CURRENT ASSETS

Stocks

110,000

110,000

Debtors

5

798,811

813,097

Cash at bank and in hand

578,062

390,067

1,486,873

1,313,164

CREDITORS

Amounts falling due within one year

6

822,817

702,915

NET CURRENT ASSETS

664,056

610,249

TOTAL ASSETS LESS CURRENT LIABILITIES

2,732,817

2,834,878

CREDITORS

Amounts falling due after more than one year

7

(84,386

)

(91,312

)

PROVISIONS FOR LIABILITIES

(504,022

)

(538,185

)

NET ASSETS

2,144,409

2,205,381

CAPITAL AND RESERVES

Called up share capital

100

100

Capital contribution to an EOT

9

(2,531,878

)

(2,219,417

)

Retained earnings

9

4,676,187

4,424,698

SHAREHOLDERS' FUNDS

2,144,409

2,205,381

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 29th July 2026 and were signed on its behalf by:

Mr SJ Rich - Director

Mrs P D Rich - Director

1.	STATUTORY INFORMATION

R.J. Rich & Son 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 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.

Land and buildings

-

10% on cost

Plant and machinery etc

-

20% on cost, 20% on reducing balance and 12% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation

Taxation for the year comprises current and deferred 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Trailers

property

machinery

vehicles

and tanks

Totals

£

£

£

£

£

COST

At 1st April 2025

94,177

106,087

3,147,316

1,980,375

5,327,955

Additions

-

33,073

349,207

4,475

386,755

Disposals

-

-

(418,756

)

-

(418,756

)

At 31st March 2026

94,177

139,160

3,077,767

1,984,850

5,295,954

DEPRECIATION

At 1st April 2025

39,693

93,040

1,785,091

1,185,502

3,103,326

Charge for year

8,771

9,594

337,720

95,564

451,649

Eliminated on disposal

-

-

(327,782

)

-

(327,782

)

At 31st March 2026

48,464

102,634

1,795,029

1,281,066

3,227,193

NET BOOK VALUE

At 31st March 2026

45,713

36,526

1,282,738

703,784

2,068,761

At 31st March 2025

54,484

13,047

1,362,225

794,873

2,224,629

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

722,933

755,737

Other debtors

75,878

57,360

798,811

813,097

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

188,510

157,258

Trade creditors

238,116

263,600

Taxation and social security

262,861

149,706

Other creditors

133,330

132,351

822,817

702,915

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

84,386

91,312

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

272,896

248,570

9.

RESERVES

Capital

Retained

contribution

earnings

to an EOT

Totals

£

£

£

At 1st April 2025

4,424,698

(2,219,417

)

2,205,281

Profit for the year

251,489

251,489

Capital contribution

-

(330,000

)

(330,000

)

Capital distribution

-

17,539

17,539

At 31st March 2026

4,676,187

(2,531,878

)

2,144,309

10.	OTHER FINANCIAL COMMITMENTS

The company has outstanding commitments in respect of operating leases as at 31 March 2026 of £272,896 (2025: £248,570)

11.	RELATED PARTY DISCLOSURES

As at 31 March 20256 the company owed £6,551 to its directors (2025 £3,600).

The ultimate controlling party is Rich Haulage Trustees Limited, an employee ownership trust. £330,000 was paid to the Trust in the current year. This is a total so far of £2,531,878 out of a total amount due of £4,271,250.