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REGISTERED NUMBER: 07581202 (England and Wales)

























Financial Statements

for the Year Ended 31 December 2023

for

Rutherfords Property Limited

Rutherfords Property Limited (Registered number: 07581202)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rutherfords Property Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: S D Jacobs
Mrs A-L Jacobs





REGISTERED OFFICE: 97 High Street
Marlborough
Wiltshire
SN8 1HD





REGISTERED NUMBER: 07581202 (England and Wales)





ACCOUNTANTS: Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR

Rutherfords Property Limited (Registered number: 07581202)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,574 4,085
Tangible assets 5 59,336 81,867
62,910 85,952

CURRENT ASSETS
Debtors 6 45,435 76,306
Cash at bank 23,361 14,520
68,796 90,826
CREDITORS
Amounts falling due within one year 7 79,783 121,095
NET CURRENT LIABILITIES (10,987 ) (30,269 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,923

55,683

CREDITORS
Amounts falling due after more than one
year

8

(14,375

)

(47,790

)

PROVISIONS FOR LIABILITIES (9,582 ) (7,546 )
NET ASSETS 27,966 347

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 27,866 247
SHAREHOLDERS' FUNDS 27,966 347

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

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

Rutherfords Property Limited (Registered number: 07581202)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2024 and were signed on its behalf by:




S D Jacobs - Director



Mrs A-L Jacobs - Director


Rutherfords Property Limited (Registered number: 07581202)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Rutherfords Property 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.

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.

Patents and licences 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 12.5% on cost and 4% on cost
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2022 - 9 ) .

Rutherfords Property Limited (Registered number: 07581202)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023
and 31 December 2023 5,107
AMORTISATION
At 1 January 2023 1,022
Charge for year 511
At 31 December 2023 1,533
NET BOOK VALUE
At 31 December 2023 3,574
At 31 December 2022 4,085

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 4,469 112,912 117,381
Additions - 5,373 5,373
Disposals - (30,831 ) (30,831 )
At 31 December 2023 4,469 87,454 91,923
DEPRECIATION
At 1 January 2023 1,118 34,396 35,514
Charge for year 581 9,981 10,562
Eliminated on disposal - (13,489 ) (13,489 )
At 31 December 2023 1,699 30,888 32,587
NET BOOK VALUE
At 31 December 2023 2,770 56,566 59,336
At 31 December 2022 3,351 78,516 81,867

Rutherfords Property Limited (Registered number: 07581202)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2023 30,487
Disposals (30,487 )
At 31 December 2023 -
DEPRECIATION
At 1 January 2023 13,338
Eliminated on disposal (13,338 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 17,149

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 12,735 42,314
Other debtors 32,700 33,992
45,435 76,306

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 3,366 10,678
Amounts owed to group undertakings 5,780 28,905
Other creditors 70,637 81,512
79,783 121,095

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Other creditors 14,375 47,790