REGISTERED NUMBER: 00438076 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2026

FOR

ROSSINGTON PRODUCE CO. LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C R Brown

Mrs JM Brown

SECRETARY:

C R Brown

REGISTERED OFFICE:

Hunster Grange

Stripe Road

Rossington

Doncaster

South Yorkshire

DN11 0DD

REGISTERED NUMBER:

00438076 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

BANKERS:

HSBC

21 Market Place

Gainsborough

Lincolnshire

DN21 2BU

FIXED ASSETS

Tangible assets

4

264,277

292,931

Investments

5

75,000

-

Investment property

6

968,331

968,331

1,307,608

1,261,262

CURRENT ASSETS

Stocks

235,733

1,500

Debtors

7

77,708

80,581

Cash at bank and in hand

795,868

1,149,276

1,109,309

1,231,357

CREDITORS

Amounts falling due within one year

8

742,140

743,666

NET CURRENT ASSETS

367,169

487,691

TOTAL ASSETS LESS CURRENT LIABILITIES

1,674,777

1,748,953

CREDITORS

Amounts falling due after more than one year

9

(1,046

)

(6,356

)

PROVISIONS FOR LIABILITIES

(120,636

)

(125,062

)

NET ASSETS

1,553,095

1,617,535

CAPITAL AND RESERVES

Called up share capital

499

499

Retained earnings

1,552,596

1,617,036

SHAREHOLDERS' FUNDS

1,553,095

1,617,535

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 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 24th August 2026 and were signed on its behalf by:

Mrs JM Brown - Director

1.	STATUTORY INFORMATION

Rossington Produce Co. Ltd. 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 as modified by the revaluation of certain assets.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

not provided

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Freehold property had not been depreciated as required by FRS102, as in the opinion of the directors, any charge would be negligible having regard to the residual values.

Investment property

The directors are of the opinion that the fair value of investment property is not materially different to its cost as it is shown in the financial statements and any change in fair value would be negligible.

Stocks

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

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 6th April 2025

175,218

87,053

36,404

Additions

-

-

-

Disposals

-

-

-

At 5th April 2026

175,218

87,053

36,404

DEPRECIATION

At 6th April 2025

-

81,027

33,947

Charge for year

-

1,205

611

Eliminated on disposal

-

-

-

At 5th April 2026

-

82,232

34,558

NET BOOK VALUE

At 5th April 2026

175,218

4,821

1,846

At 5th April 2025

175,218

6,026

2,457

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 6th April 2025

182,414

14,581

495,670

Additions

-

966

966

Disposals

-

(646

)

(646

)

At 5th April 2026

182,414

14,901

495,990

DEPRECIATION

At 6th April 2025

73,595

14,170

202,739

Charge for year

27,205

599

29,620

Eliminated on disposal

-

(646

)

(646

)

At 5th April 2026

100,800

14,123

231,713

NET BOOK VALUE

At 5th April 2026

81,614

778

264,277

At 5th April 2025

108,819

411

292,931

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 6th April 2025

and 5th April 2026

75,285

DEPRECIATION

At 6th April 2025

32,937

Charge for year

10,587

At 5th April 2026

43,524

NET BOOK VALUE

At 5th April 2026

31,761

At 5th April 2025

42,348

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

75,000

At 5th April 2026

75,000

NET BOOK VALUE

At 5th April 2026

75,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6th April 2025

and 5th April 2026

968,331

NET BOOK VALUE

At 5th April 2026

968,331

At 5th April 2025

968,331

The directors consider that the open market value of investment properties is not materially different to the cost.

Fair value at 5th April 2026 is represented by:

£

Valuation in 2023

499,472

Valuation in 2025

72,799

Cost

396,060

968,331

7.

DEBTORS

5.4.26

5.4.25

£

£

Amounts falling due within one year:

Trade debtors

7,095

(1,899

)

Other debtors

9,613

21,480

16,708

19,581

Amounts falling due after more than one year:

Other debtors

61,000

61,000

Aggregate amounts

77,708

80,581

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Hire purchase contracts

5,000

5,000

Trade creditors

1,165

328

Taxation and social security

22,228

32,448

Other creditors

713,747

705,890

742,140

743,666

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.26

5.4.25

£

£

Hire purchase contracts

1,046

6,356

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 5th April 2026 and 5th April 2025:

5.4.26

5.4.25

£

£

C R Brown

Balance outstanding at start of year

(18,417

)

5,291

Amounts advanced

3,407

-

Amounts repaid

(4,500

)

(23,708

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(19,510

)

(18,417

)

Mrs JM Brown

Balance outstanding at start of year

4,961

5,012

Amounts advanced

6,365

11,949

Amounts repaid

(18,000

)

(12,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(6,674

)

4,961

11.	RELATED PARTY DISCLOSURES

Grove Farms Limited is related to the company by being its parent company. At 5 April 2026 an amount of £683,174 (2025: £683,174) was due by the company and shown in other creditors.

At 5 April 2026, C R Brown was the beneficial owner of £2,059 (2025: 2,059) £1 ordinary shares of Grove Farms Limited.

C R Brown is interested, as a director and shareholder in Farmstar Limited.

During the year the company provided goods/services to Farmstar Limited amounting to £55,200 (2025: £57,800).

Goods were purchased from Farmstar Limited during the year in the amount of £329,733 (2025: £Nil).

Goods were sold to Farmstar Limited during the year in the amount of £96,908 (2025: £Nil).

An amount of £61,000 is due to the company and included in other debtors (2025: £61,000).