REGISTERED NUMBER: SC200159 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

REIVER COUNTRY FARM FOODS LTD.

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

A G Marshall

A A W Pate

SECRETARY:

Mr. A A W Pate

REGISTERED OFFICE:

Slighhouses

Duns

Berwickshire

TD11 3QA

REGISTERED NUMBER:

SC200159 (Scotland)

ACCOUNTANTS:

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

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 Income Statement 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 Reiver Country Farm Foods Ltd. for the year ended 28 February 2026 which comprise the Profit and loss account, 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 Reiver Country Farm Foods Ltd., 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 Reiver Country Farm Foods Ltd. and state those matters that we have agreed to state to the Board of Directors of Reiver Country Farm Foods Ltd., 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 Reiver Country Farm Foods Ltd. and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Reiver Country Farm Foods Ltd. 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 Reiver Country Farm Foods Ltd.. You consider that Reiver Country Farm Foods Ltd. 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 Reiver Country Farm Foods Ltd.. 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.

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

26 June 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

295,786

293,265

295,786

293,265

CURRENT ASSETS

Stocks

22,291

35,000

Debtors

6

170,747

67,229

Cash at bank and in hand

179,103

224,127

372,141

326,356

CREDITORS

Amounts falling due within one year

7

262,998

233,215

NET CURRENT ASSETS

109,143

93,141

TOTAL ASSETS LESS CURRENT LIABILITIES

404,929

386,406

CREDITORS

Amounts falling due after more than one year

8

-

(4,582

)

PROVISIONS FOR LIABILITIES

(39,424

)

(38,734

)

NET ASSETS

365,505

343,090

CAPITAL AND RESERVES

Called up share capital

2,002

2,000

Retained earnings

363,503

341,090

SHAREHOLDERS' FUNDS

365,505

343,090

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

A G Marshall - Director

1.	STATUTORY INFORMATION

Reiver Country Farm Foods Ltd. is a private company, limited by shares , registered in Scotland. 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.

Intangible assets

Trademarks acquired are initially recognised at cost and are subsequently carried at cost less accumulated amortisation and accumulated impairment losses.

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

-

2% on cost

Plant and machinery

-

10% on cost, 5% on cost, Straight line over 25 years and Straight line over 6 years

Office Equipment

-

25% on cost

Motor vehicles

-

25% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2025 - 29 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

1

AMORTISATION

At 1 March 2025

and 28 February 2026

1

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Office

Motor

property

machinery

Equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 March 2025

75,377

720,366

9,201

87,500

892,444

Additions

-

47,454

-

-

47,454

At 28 February 2026

75,377

767,820

9,201

87,500

939,898

DEPRECIATION

At 1 March 2025

43,758

503,491

7,086

44,844

599,179

Charge for year

1,818

31,531

920

10,664

44,933

At 28 February 2026

45,576

535,022

8,006

55,508

644,112

NET BOOK VALUE

At 28 February 2026

29,801

232,798

1,195

31,992

295,786

At 28 February 2025

31,619

216,875

2,115

42,656

293,265

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

Motor

vehicles

£

COST

At 1 March 2025

and 28 February 2026

29,000

DEPRECIATION

At 1 March 2025

12,688

Charge for year

4,078

At 28 February 2026

16,766

NET BOOK VALUE

At 28 February 2026

12,234

At 28 February 2025

16,312

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade debtors

100,508

40,809

Other debtors

70,239

26,420

170,747

67,229

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Bank loans and overdrafts

4,387

17,457

Hire purchase contracts

-

6,339

Trade creditors

38,690

51,423

Taxation and social security

193,520

118,852

Other creditors

26,401

39,144

262,998

233,215

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28/2/26

28/2/25

£

£

Bank loans

-

4,582

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28/2/26

28/2/25

£

£

A G Marshall

Balance outstanding at start of year

14,936

(25,138

)

Amounts advanced

251,645

80,074

Amounts repaid

(207,500

)

(40,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

59,081

14,936