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REGISTERED NUMBER: 07801754 (England and Wales)

| R S Bright Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

R S Bright Limited (Registered number: 07801754)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

R S Bright Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | GM Bright

| AM Bright

| RS Bright

| WM Bright

| REGISTERED OFFICE: | Woodmanton Farm

| Sarnesfield

| Hereford

| HR4 8RF

| REGISTERED NUMBER: | 07801754 (England and Wales)

| ACCOUNTANTS: | The Hutchinson Partnership Limited

| trading as The Hutchinson Partnership

| Chartered Accountants

| The Bull Pen

| Grove Farm

| Portway, Burghill

| Hereford

| HR4 8NF

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

R S Bright Limited

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

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R S Bright Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of R S Bright Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R S Bright Limited and state those matters that we have agreed to state to the Board of Directors of R S Bright Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R S Bright Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that R S Bright Limited 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 R S Bright Limited. You consider that R S Bright Limited 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 R S Bright Limited. 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.

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

4 August 2026

R S Bright Limited (Registered number: 07801754)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,237,031 |  | 4,355,243 |  |

CURRENT ASSETS

Stocks | 4,204,954 |  | 2,739,257 |  |

Debtors | 5 | 988,553 |  | 948,404 |  |

Cash at bank | 1,251,193 |  | 776,121 |  |

6,444,700 |  | 4,463,782 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,769,186 |  | 2,295,863 |  |

NET CURRENT ASSETS | 3,675,514 |  | 2,167,919 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,912,545 |  | 6,523,162 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (154,618 | ) | (162,756 | ) |

PROVISIONS FOR LIABILITIES | 8 | (771,768 | ) | (785,385 | ) |

NET ASSETS | 6,986,159 |  | 5,575,021 |  |

CAPITAL AND RESERVES

Allotted, issued and fully paid share capital | 1,000 |  | 1,000 |  |

Capital redemption reserve | 1,000 |  | 1,000 |  |

Retained earnings | 6,984,159 |  | 5,573,021 |  |

SHAREHOLDERS' FUNDS | 6,986,159 |  | 5,575,021 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

R S Bright Limited (Registered number: 07801754)

Balance Sheet - continued

31 March 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

GM Bright - Director

RS Bright - Director

R S Bright Limited (Registered number: 07801754)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| R S Bright 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.

| The directors have considered the financial requirements of the company and consider that it will be able to operate within its agreed finance facilities for the next 12 months. The directors therefore consider it appropriate to prepare accounts on the going concern basis.

| Turnover

| Turnover represents potato sales and Renewable Heat Incentive, stated net of discounts, rebates, value added tax and other sales taxes.

| The company recognises revenue when the significant risks and rewards of ownership have passed to the buyer, when the amount of revenue can be measured reliably, when it is probable that the economic benefits associated with the transaction will flow to the entity and when the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| The following criteria must be met before revenue is recognised:

| Potato sales are recognised when the produce is collected from the farm, or from the arranged storage facility.

| Renewable Heat Incentive income is recognised in the period the heat is generated.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | not provided

| Improvements to property | - | 4% on cost

| Plant and machinery | - | 5% on reducing balance and 5% on cost

| Stocks

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

| The Company has the following biological assets which are valued as disclosed :-

| Crops in store - valued at deemed cost

| Growing crop - valued at the cost of inputs and cultivations up to the period end.

R S Bright Limited (Registered number: 07801754)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

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

| Current 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.

3. | EMPLOYEES

| The average number of employees during the year was NIL (2025 - NIL).

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and |

| property |  | property |  | machinery |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2025 | 726,080 |  | 23,500 |  | 4,238,477 |  | 4,988,057 |  |

| Additions | - |  | - |  | 78,652 |  | 78,652 |  |

| At 31 March 2026 | 726,080 |  | 23,500 |  | 4,317,129 |  | 5,066,709 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 3,760 |  | 629,054 |  | 632,814 |  |

| Charge for year | - |  | 940 |  | 195,924 |  | 196,864 |  |

| At 31 March 2026 | - |  | 4,700 |  | 824,978 |  | 829,678 |  |

| NET BOOK VALUE

| At 31 March 2026 | 726,080 |  | 18,800 |  | 3,492,151 |  | 4,237,031 |  |

| At 31 March 2025 | 726,080 |  | 19,740 |  | 3,609,423 |  | 4,355,243 |  |

R S Bright Limited (Registered number: 07801754)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 282,324 |  | 225,747 |  |

| Prepayments and accrued income | 642,986 |  | 681,053 |  |

| VAT | 63,243 |  | 41,604 |  |

988,553 |  | 948,404 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 540,606 |  | 569,609 |  |

| Corporation tax payable | 487,552 |  | 293,052 |  |

| Directors' current accounts | 43,486 |  | 43,516 |  |

| Accruals and deferred income | 1,697,542 |  | 1,389,686 |  |

2,769,186 |  | 2,295,863 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Accruals and deferred income | 154,618 |  | 162,756 |  |

8. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax - accelerated capital allowances | 771,768 |  | 785,385 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 785,385 |  |

| Provided during year | (13,617 | ) |

| Balance at 31 March 2026 | 771,768 |  |

R S Bright Limited (Registered number: 07801754)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

9. | RELATED PARTY DISCLOSURES

| During the year, the following purchases were made from a partnership in which three of the directors are partners:

|  | 2026 |  | 2025 |  |

| £ |  | £ |  |

| Contract |  | 1,136,700 |  | 1,132,000 |  |

| Storage |  | 70,000 |  | 70,000 |  |

| Other charges |  | 10,000 |  | 10,000 |  |

| At the balance sheet date £45,907 (2025 - £18,582) was owed to the partnership.

| At the balance sheet date £43,486 (2025 - £43,516) was owed to the directors, this is repayable on demand. Interest is charged at 2.25% when the balance is overdrawn, otherwise it is interest free.