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REGISTERED NUMBER: 12207225 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Rutherford Punting Cambridge Ltd

Rutherford Punting Cambridge Ltd (Registered number: 12207225)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rutherford Punting Cambridge Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Ms E R Wynne
Mr J A Rutherford





REGISTERED OFFICE: Lewis House
Great Chesterford Court
Great Chesterford
Essex
CB10 1PF





BUSINESS ADDRESS: 90 Searle Street
CAMBRIDGE
CB4 3DD





REGISTERED NUMBER: 12207225 (England and Wales)

Rutherford Punting Cambridge Ltd (Registered number: 12207225)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 10,078 -
Tangible assets 6 35,429 42,449
45,507 42,449

CURRENT ASSETS
Stocks 3,620 3,050
Debtors 7 9,126 12,584
Cash at bank and in hand 162,621 82,629
175,367 98,263
CREDITORS
Amounts falling due within one year 8 66,387 30,224
NET CURRENT ASSETS 108,980 68,039
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,487

110,488

CREDITORS
Amounts falling due after more than one
year

9

(17,178

)

(27,659

)

PROVISIONS FOR LIABILITIES (8,595 ) (9,339 )
NET ASSETS 128,714 73,490

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 128,614 73,390
128,714 73,490

Rutherford Punting Cambridge Ltd (Registered number: 12207225)

Balance Sheet - continued
30 September 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by:




Ms E R Wynne - Director



Mr J A Rutherford - Director


Rutherford Punting Cambridge Ltd (Registered number: 12207225)

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


1. STATUTORY INFORMATION

Rutherford Punting Cambridge 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

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

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
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

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.


Rutherford Punting Cambridge Ltd (Registered number: 12207225)

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


3. ACCOUNTING POLICIES - continued
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.

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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 18 ) .

5. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 October 2022 12,000 - 12,000
Additions - 12,600 12,600
At 30 September 2023 12,000 12,600 24,600
AMORTISATION
At 1 October 2022 12,000 - 12,000
Charge for year - 2,522 2,522
At 30 September 2023 12,000 2,522 14,522
NET BOOK VALUE
At 30 September 2023 - 10,078 10,078
At 30 September 2022 - - -

Rutherford Punting Cambridge Ltd (Registered number: 12207225)

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


6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 88,073
Additions 4,793
At 30 September 2023 92,866
DEPRECIATION
At 1 October 2022 45,624
Charge for year 11,813
At 30 September 2023 57,437
NET BOOK VALUE
At 30 September 2023 35,429
At 30 September 2022 42,449

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,050 1,503
Other debtors 8,076 11,081
9,126 12,584

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,397 9,790
Trade creditors 2,607 6,056
Taxation and social security 50,105 12,168
Other creditors 3,278 2,210
66,387 30,224

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 17,178 27,659

Rutherford Punting Cambridge Ltd (Registered number: 12207225)

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


10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 12,000 12,000
Between one and five years 20,000 32,000
32,000 44,000