REGISTERED NUMBER: 08760446 (England and Wales)

RBC AGRI Limited

Financial Statements

for the Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Beech

MR Dugdale

MA Tickle

JR Sawer

REGISTERED OFFICE:

74 High Street

Northallerton

DL7 8EG

REGISTERED NUMBER:

08760446 (England and Wales)

AUDITORS:

McMillan & Co LLP

Chartered Accountants and

Statutory Auditor

28 Eaton Avenue

Matrix Office Park

Buckshaw Village

Chorley

Lancashire

PR7 7NA

FIXED ASSETS

Tangible assets

4

34,199

19,351

CURRENT ASSETS

Stocks

5

464,676

405,847

Debtors

6

2,054,465

1,714,429

Cash at bank

139,478

944,708

2,658,619

3,064,984

CREDITORS

Amounts falling due within one year

7

443,514

1,058,307

NET CURRENT ASSETS

2,215,105

2,006,677

TOTAL ASSETS LESS CURRENT LIABILITIES

2,249,304

2,026,028

PROVISIONS FOR LIABILITIES

7,880

3,821

NET ASSETS

2,241,424

2,022,207

CAPITAL AND RESERVES

Called up share capital

12

12

Retained earnings

2,241,412

2,022,195

SHAREHOLDERS' FUNDS

2,241,424

2,022,207

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 21 October 2026 and were signed on its behalf by:

MR Dugdale - Director

1.	STATUTORY INFORMATION

RBC AGRI 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.

The prior period was a 16 month period to bring the company in line with the Group reporting period.

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.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on cost

Stocks

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

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

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.

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 NIL (2025 - 6 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

43,560

30,081

73,641

Additions

-

45,599

45,599

Disposals

-

(5,000

)

(5,000

)

At 30 April 2026

43,560

70,680

114,240

DEPRECIATION

At 1 May 2025

24,209

30,081

54,290

Charge for year

19,351

11,400

30,751

Eliminated on disposal

-

(5,000

)

(5,000

)

At 30 April 2026

43,560

36,481

80,041

NET BOOK VALUE

At 30 April 2026

-

34,199

34,199

At 30 April 2025

19,351

-

19,351

5.

STOCKS

2026

2025

£

£

Raw materials

464,676

405,847

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

545,809

1,700,387

Amounts owed by group undertakings

1,500,000

-

VAT

8,605

11,611

Prepayments and accrued income

51

2,431

2,054,465

1,714,429

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

314,487

472,980

Amounts owed to group undertakings

-

340,570

Corporation tax

69,217

220,147

Social security and other taxes

-

15,518

Accruals and deferred income

59,810

9,092

443,514

1,058,307

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrea Gerring FCA (Senior Statutory Auditor)

for and on behalf of McMillan & Co LLP

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned members within the group.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is B. Dugdale & Son Limited. The parent undertaking of the largest and smallest group, which includes this Company, and for which group financial statements are prepared, is B. Dugdale & Son Limited, incorporated in England and Wales.

Copies of the group financial statements, B. Dugdale & Son Limited, are available from its registered address, which is Bellman Mill, Salthill, Clitheroe, Lancashire, BB7 1QW.