REGISTERED NUMBER: 02684834 (England and Wales)

PP AND DF REDGATE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTORS:

P P Redgate

D F Redgate

SECRETARY:

D F Redgate

REGISTERED OFFICE:

Willey Wood Farm

Willey Lane

Moorgreen

Newthorpe

Nottinghamshire

NG16 3QW

REGISTERED NUMBER:

02684834 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

14 London Road

Newark

Nottinghamshire

NG24 1TW

FIXED ASSETS

Property, plant and equipment

4

59,232

28,919

CURRENT ASSETS

Debtors

5

561

551

Cash at bank

157,796

253,691

158,357

254,242

CREDITORS

Amounts falling due within one year

6

2,750

3,707

NET CURRENT ASSETS

155,607

250,535

TOTAL ASSETS LESS CURRENT LIABILITIES

214,839

279,454

CAPITAL AND RESERVES

Called up share capital

7

900

900

Retained earnings

213,939

278,554

SHAREHOLDERS' FUNDS

214,839

279,454

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.

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 30 July 2026 and were signed on its behalf by:

P P Redgate - Director

D F Redgate - Director

1.	STATUTORY INFORMATION

PP and DF Redgate 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.

Revenue

Revenue represents the fair value of net invoiced sales of produce and livestock, excluding value added tax.

Sales of produce are recognised upon despatch. Revenue from livestock is recognised on the day of sale.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

no depreciation charged

Plant and machinery etc

-

20% on reducing balance and 15% on reducing balance

Property, plant and equipment are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

2,950

70,479

73,429

Additions

-

52,422

52,422

Disposals

-

(49,590

)

(49,590

)

At 31 March 2026

2,950

73,311

76,261

DEPRECIATION

At 1 April 2025

-

44,510

44,510

Charge for year

-

1,797

1,797

Eliminated on disposal

-

(29,278

)

(29,278

)

At 31 March 2026

-

17,029

17,029

NET BOOK VALUE

At 31 March 2026

2,950

56,282

59,232

At 31 March 2025

2,950

25,969

28,919

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

561

551

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

102

146

Other creditors

2,648

3,561

2,750

3,707

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

900

Ordinary

£1

900

900

8.	RELATED PARTY DISCLOSURES

During the year ended 31/03/2026 interest was paid to directors on outstanding loan balances of £0(PY £9800).