REGISTERED NUMBER: 16359897 (England and Wales)

Unaudited Financial Statements

for the Period 2 April 2025 to 31 March 2026

for

Rollins Farm Trailers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B R Brown

H R Brown

Mr S Brown

R S Brown

Mrs R Brown

REGISTERED OFFICE:

Lake House

Market Hill

Royston

SG8 9JN

REGISTERED NUMBER:

16359897 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Tangible assets

4

6,604

CURRENT ASSETS

Stocks

581,444

Debtors

5

35,129

Cash at bank

72,938

689,511

CREDITORS

Amounts falling due within one year

6

651,881

NET CURRENT ASSETS

37,630

TOTAL ASSETS LESS CURRENT LIABILITIES

44,234

PROVISIONS FOR LIABILITIES

7

1,651

NET ASSETS

42,583

CAPITAL AND RESERVES

Called up share capital

120

Retained earnings

42,463

SHAREHOLDERS' FUNDS

42,583

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

The members have not required the company to obtain an audit of its financial statements for the period 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 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 2 July 2026 and were signed on its behalf by:

R S Brown - Director

Mrs R Brown - Director

B R Brown - Director

Mr S Brown - Director

H R Brown - Director

1.	STATUTORY INFORMATION

Rollins Farm Trailers 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 represents net invoiced sales of trailers, spare parts and hire of trailers, excluding value added tax.

Tangible fixed assets

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

Plant and machinery - 20% on reducing balance

Fixtures and fittings - 20% 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 period comprises current and deferred 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 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 period 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 period was 5 .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

Additions

3,311

3,980

7,291

At 31 March 2026

3,311

3,980

7,291

DEPRECIATION

Charge for period

281

406

687

At 31 March 2026

281

406

687

NET BOOK VALUE

At 31 March 2026

3,030

3,574

6,604

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

16,125

Other debtors

16,082

Directors' loan accounts

206

Prepayments and accrued income

2,716

35,129

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

132,426

Tax

10,980

Rollins Farm Ltd

506,725

Accrued expenses

1,750

651,881

7.	PROVISIONS FOR LIABILITIES

£

Deferred tax

1,651

Deferred

tax

£

Charge to Statement of Income and Retained Earnings during period

1,651

Balance at 31 March 2026

1,651