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REGISTERED NUMBER: 12171050 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

J RUTTER & SON LTD

J RUTTER & SON LTD (REGISTERED NUMBER: 12171050)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


J RUTTER & SON LTD

COMPANY INFORMATION
for the Year Ended 31 August 2023







DIRECTORS: J S Rutter
Mrs M Rutter
C S Rutter





REGISTERED OFFICE: The Clumps
Honington
SHIPSTON-ON-STOUR
CV36 5DP





REGISTERED NUMBER: 12171050 (England and Wales)





ACCOUNTANTS: Bernard Rogers & Co
Payton House
Guild Street
Stratford-upon-Avon
Warwickshire
CV37 6RP

J RUTTER & SON LTD (REGISTERED NUMBER: 12171050)

STATEMENT OF FINANCIAL POSITION
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 571,492 578,657

CURRENT ASSETS
Debtors 5 2,590 2,162
Cash at bank 1,272 3,196
3,862 5,358
CREDITORS
Amounts falling due within one year 6 405,132 406,419
NET CURRENT LIABILITIES (401,270 ) (401,061 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

170,222

177,596

CREDITORS
Amounts falling due after more than one
year

7

189,233

196,171
NET LIABILITIES (19,011 ) (18,575 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (19,111 ) (18,675 )
(19,011 ) (18,575 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

J RUTTER & SON LTD (REGISTERED NUMBER: 12171050)

STATEMENT OF FINANCIAL POSITION - continued
31 August 2023


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 6 March 2024 and were signed on its behalf by:





J S Rutter - Director


J RUTTER & SON LTD (REGISTERED NUMBER: 12171050)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023


1. STATUTORY INFORMATION

J Rutter & Son Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on reducing balance
Plant and machinery - 25% on reducing balance

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 statement of financial position date.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

J RUTTER & SON LTD (REGISTERED NUMBER: 12171050)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2022
and 31 August 2023 550,000 51,476 601,476
DEPRECIATION
At 1 September 2022 - 22,819 22,819
Charge for year - 7,165 7,165
At 31 August 2023 - 29,984 29,984
NET BOOK VALUE
At 31 August 2023 550,000 21,492 571,492
At 31 August 2022 550,000 28,657 578,657

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 485 -
Other debtors 2,105 2,162
2,590 2,162

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 405,132 406,419

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 189,233 196,171

8. SECURED DEBTS

Within other creditors is a bank loan which is secured on 55 acres of the farm.

9. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed Mr J S Rutter £386,657 (2022: £384,668), and Mr C Rutter £6,200 (2022: £9,500).

10. ULTIMATE CONTROLLING PARTY

The company was under the control of Mr J S Rutter.