REGISTERED NUMBER: 07134322 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

R & L ANTHONY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R T Anthony

L Anthony

D T Anthony

E L Anthony

REGISTERED OFFICE:

3 The Barns

St Brides Major

Bridgend

CF32 0SP

REGISTERED NUMBER:

07134322 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Intangible assets

4

158,744

146,305

Tangible assets

5

6,584,594

5,379,137

6,743,338

5,525,442

CURRENT ASSETS

Stocks

1,352,800

1,138,193

Debtors

6

567,577

495,471

Cash at bank

61,079

165,081

1,981,456

1,798,745

CREDITORS

Amounts falling due within one year

7

1,127,898

846,864

NET CURRENT ASSETS

853,558

951,881

TOTAL ASSETS LESS CURRENT LIABILITIES

7,596,896

6,477,323

CREDITORS

Amounts falling due after more than one year

8

(3,312,417

)

(2,550,842

)

PROVISIONS FOR LIABILITIES

(1,232,939

)

(844,338

)

NET ASSETS

3,051,540

3,082,143

CAPITAL AND RESERVES

Called up share capital

9

150

150

Retained earnings

3,051,390

3,081,993

SHAREHOLDERS' FUNDS

3,051,540

3,082,143

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 3rd August 2026 and were signed on its behalf by:

R T Anthony - Director

1.	STATUTORY INFORMATION

R & L Anthony 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Entitlements are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Freehold property

-

Not provided

Biomass, ORC & digestive equipment

-

5% on cost

Improvements to property

-

Not provided

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Tractors, trailers and balers

-

15% 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 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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1st February 2025

100,000

158,790

258,790

Additions

-

12,439

12,439

At 31st January 2026

100,000

171,229

271,229

AMORTISATION

At 1st February 2025

and 31st January 2026

100,000

12,485

112,485

NET BOOK VALUE

At 31st January 2026

-

158,744

158,744

At 31st January 2025

-

146,305

146,305

5.	TANGIBLE FIXED ASSETS

Biomass,

ORC &

Improvements

Freehold

digestive

to

Plant and

property

equipment

property

machinery

£

£

£

£

COST

At 1st February 2025

-

1,729,411

716,929

1,911,310

Additions

674,808

-

24,510

271,472

Disposals

-

-

-

(202,115

)

At 31st January 2026

674,808

1,729,411

741,439

1,980,667

DEPRECIATION

At 1st February 2025

-

487,171

-

1,155,183

Charge for year

-

86,471

-

115,334

Eliminated on disposal

-

-

-

(135,742

)

At 31st January 2026

-

573,642

-

1,134,775

NET BOOK VALUE

At 31st January 2026

674,808

1,155,769

741,439

845,892

At 31st January 2025

-

1,242,240

716,929

756,127

Tractors,

Fixtures

trailers

and

Motor

and

fittings

vehicles

balers

Totals

£

£

£

£

COST

At 1st February 2025

82,530

174,564

4,021,197

8,635,941

Additions

-

74,967

1,256,554

2,302,311

Disposals

-

(36,923

)

(444,265

)

(683,303

)

At 31st January 2026

82,530

212,608

4,833,486

10,254,949

DEPRECIATION

At 1st February 2025

26,619

103,585

1,484,246

3,256,804

Charge for year

8,386

20,361

530,080

760,632

Eliminated on disposal

-

(26,714

)

(184,625

)

(347,081

)

At 31st January 2026

35,005

97,232

1,829,701

3,670,355

NET BOOK VALUE

At 31st January 2026

47,525

115,376

3,003,785

6,584,594

At 31st January 2025

55,911

70,979

2,536,951

5,379,137

The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts.

2026

2025

£

£

Plant and machinery

374,051

266,712

Motor vehicles

63,722

-

Tractors, trailers and balers

2,606,925

2,228,989

3,044,698

2,495,701

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

547,160

462,418

VAT

20,417

33,053

567,577

495,471

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

114,545

87,237

Hire purchase contracts

685,495

553,835

Trade creditors

233,792

165,569

Credit card

2,367

890

Social security and other taxes

4,842

6,806

Other creditors

53,488

2,714

Accruals and deferred income

33,369

29,813

1,127,898

846,864

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

114,646

74,271

Bank loans - 2-5 years

1,092,604

586,961

Hire purchase contracts

1,250,330

1,037,458

Directors' loan accounts

854,837

852,152

3,312,417

2,550,842

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

90

Ordinary

£1

90

100

45

B Ordinary

£1

45

50

15

C Ordinary

£1

15

-

150

150

10.	RELATED PARTY DISCLOSURES

During the year the company paid rent of £9,300 (2025 - £9,300) to R T Anthony and L Anthony (directors and shareholders of the company) for the use of 93 acres at Mill Farm owned jointly by them. The lease is under a formal contract terms and has an independently verified rent review every three years.