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REGISTERED NUMBER: SC031624 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 June 2023

for

D. Ruddiman Limited

D. Ruddiman Limited (Registered number: SC031624)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D. Ruddiman Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Mr S D Ruddiman
Mrs M D Ruddiman





REGISTERED OFFICE: 100 Sinclair Road
Aberdeen
AB11 9PP





REGISTERED NUMBER: SC031624 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

D. Ruddiman Limited (Registered number: SC031624)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,467 12,223

CURRENT ASSETS
Debtors 5 5,933 6,299
Cash at bank 16,173 17,312
22,106 23,611
CREDITORS
Amounts falling due within one year 6 5,882 5,474
NET CURRENT ASSETS 16,224 18,137
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,691

30,360

CAPITAL AND RESERVES
Called up share capital 12,000 12,000
Retained earnings 15,691 18,360
SHAREHOLDERS' FUNDS 27,691 30,360

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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 31 October 2023 and were signed on its behalf by:





Mr S D Ruddiman - Director


D. Ruddiman Limited (Registered number: SC031624)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

D. Ruddiman Limited 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.

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

Land and buildings - 2% on cost
Fixtures and fittings - 25% on cost

Taxation
Taxation for the year 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 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 1 (2022 - 1 ) .

D. Ruddiman Limited (Registered number: SC031624)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 July 2022
and 30 June 2023 37,795 833 38,628
DEPRECIATION
At 1 July 2022 25,572 833 26,405
Charge for year 756 - 756
At 30 June 2023 26,328 833 27,161
NET BOOK VALUE
At 30 June 2023 11,467 - 11,467
At 30 June 2022 12,223 - 12,223

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 5,747 6,113
Other debtors 186 186
5,933 6,299

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Taxation and social security 3,037 1,850
Other creditors 2,845 3,624
5,882 5,474

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
Mr S D Ruddiman
Balance outstanding at start of year (958 ) (958 )
Amounts advanced 958 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (958 )

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S D Ruddiman.