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Company Registration No. 02994005 (England and Wales)
C.N.A. Ruff Limited Unaudited accounts for the year ended 31 December 2022
C.N.A. Ruff Limited Unaudited accounts Contents
Page
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C.N.A. Ruff Limited Company Information for the year ended 31 December 2022
Director
I Ruff
Secretary
S Ruff
Company Number
02994005 (England and Wales)
Registered Office
11A Ashburton Road Gosport Hampshire PO12 2LH
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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C.N.A. Ruff Limited Accountants' report
Accountants' report to the director of C.N.A. Ruff Limited on the preparation of the unaudited statutory accounts for the year ended 31 December 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C.N.A. Ruff Limited for the year ended 31 December 2022 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of C.N.A. Ruff Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of C.N.A. Ruff Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C.N.A. Ruff Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that C.N.A. Ruff Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of C.N.A. Ruff Limited. You consider that C.N.A. Ruff Limited 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 accounts of C.N.A. Ruff Limited. 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 accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 20 October 2023
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C.N.A. Ruff Limited Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
182 
214 
Current assets
Inventories
1,000 
1,000 
Debtors
133 
133 
Cash at bank and in hand
612 
235 
1,745 
1,368 
Creditors: amounts falling due within one year
(97,813)
(94,922)
Net current liabilities
(96,068)
(93,554)
Net liabilities
(95,886)
(93,340)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(95,888)
(93,342)
Shareholders' funds
(95,886)
(93,340)
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 October 2023 and were signed on its behalf by
I Ruff Director Company Registration No. 02994005
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C.N.A. Ruff Limited Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
C.N.A. Ruff Limited is a private company, limited by shares, registered in England and Wales, registration number 02994005. The registered office is 11A Ashburton Road, Gosport, Hampshire, PO12 2LH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2022
18,267 
At 31 December 2022
18,267 
Depreciation
At 1 January 2022
18,053 
Charge for the year
32 
At 31 December 2022
18,085 
Net book value
At 31 December 2022
182 
At 31 December 2021
214 
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C.N.A. Ruff Limited Notes to the Accounts for the year ended 31 December 2022
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Other debtors
133 
133 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Loans from directors
95,947 
92,534 
Accruals
1,866 
2,388 
97,813 
94,922 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
I Ruff
Directors Loan Account
(92,534)
7,240 
10,654 
(95,948)
(92,534)
7,240 
10,654 
(95,948)
8
Average number of employees
During the year the average number of employees was 1 (2021: 1).
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