2022-12-012023-11-302023-11-30false11206585RUGRATS (CIRENCESTER) LIMITED2024-08-29iso4217:GBPxbrli:pure112065852022-12-01112065852023-11-30112065852022-12-012023-11-30112065852021-12-01112065852022-11-30112065852021-12-012022-11-3011206585bus:SmallEntities2022-12-012023-11-3011206585bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3011206585bus:FullAccounts2022-12-012023-11-3011206585bus:PrivateLimitedCompanyLtd2022-12-012023-11-3011206585core:WithinOneYear2023-11-3011206585core:AfterOneYear2023-11-3011206585core:WithinOneYear2022-11-3011206585core:AfterOneYear2022-11-3011206585core:ShareCapital2023-11-3011206585core:SharePremium2023-11-3011206585core:RevaluationReserve2023-11-3011206585core:OtherReservesSubtotal2023-11-3011206585core:RetainedEarningsAccumulatedLosses2023-11-3011206585core:ShareCapital2022-11-3011206585core:SharePremium2022-11-3011206585core:RevaluationReserve2022-11-3011206585core:OtherReservesSubtotal2022-11-3011206585core:RetainedEarningsAccumulatedLosses2022-11-3011206585core:LandBuildings2023-11-3011206585core:PlantMachinery2023-11-3011206585core:Vehicles2023-11-3011206585core:FurnitureFittings2023-11-3011206585core:OfficeEquipment2023-11-3011206585core:NetGoodwill2023-11-3011206585core:IntangibleAssetsOtherThanGoodwill2023-11-3011206585core:ListedExchangeTraded2023-11-3011206585core:UnlistedNon-exchangeTraded2023-11-3011206585core:LandBuildings2022-11-3011206585core:PlantMachinery2022-11-3011206585core:Vehicles2022-11-3011206585core:FurnitureFittings2022-11-3011206585core:OfficeEquipment2022-11-3011206585core:NetGoodwill2022-11-3011206585core:IntangibleAssetsOtherThanGoodwill2022-11-3011206585core:ListedExchangeTraded2022-11-3011206585core:UnlistedNon-exchangeTraded2022-11-3011206585core:LandBuildings2022-12-012023-11-3011206585core:PlantMachinery2022-12-012023-11-3011206585core:Vehicles2022-12-012023-11-3011206585core:FurnitureFittings2022-12-012023-11-3011206585core:OfficeEquipment2022-12-012023-11-3011206585core:NetGoodwill2022-12-012023-11-3011206585core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3011206585core:ListedExchangeTraded2022-12-012023-11-3011206585core:UnlistedNon-exchangeTraded2022-12-012023-11-3011206585core:MoreThanFiveYears2022-12-012023-11-3011206585core:Non-currentFinancialInstruments2023-11-3011206585core:Non-currentFinancialInstruments2022-11-3011206585dpl:CostSales2022-12-012023-11-3011206585dpl:DistributionCosts2022-12-012023-11-3011206585core:LandBuildings2022-12-012023-11-3011206585core:PlantMachinery2022-12-012023-11-3011206585core:Vehicles2022-12-012023-11-3011206585core:FurnitureFittings2022-12-012023-11-3011206585core:OfficeEquipment2022-12-012023-11-3011206585dpl:AdministrativeExpenses2022-12-012023-11-3011206585core:NetGoodwill2022-12-012023-11-3011206585core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3011206585dpl:GroupUndertakings2022-12-012023-11-3011206585dpl:ParticipatingInterests2022-12-012023-11-3011206585dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3011206585core:ListedExchangeTraded2022-12-012023-11-3011206585dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3011206585core:UnlistedNon-exchangeTraded2022-12-012023-11-3011206585dpl:CostSales2021-12-012022-11-3011206585dpl:DistributionCosts2021-12-012022-11-3011206585core:LandBuildings2021-12-012022-11-3011206585core:PlantMachinery2021-12-012022-11-3011206585core:Vehicles2021-12-012022-11-3011206585core:FurnitureFittings2021-12-012022-11-3011206585core:OfficeEquipment2021-12-012022-11-3011206585dpl:AdministrativeExpenses2021-12-012022-11-3011206585core:NetGoodwill2021-12-012022-11-3011206585core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3011206585dpl:GroupUndertakings2021-12-012022-11-3011206585dpl:ParticipatingInterests2021-12-012022-11-3011206585dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3011206585core:ListedExchangeTraded2021-12-012022-11-3011206585dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3011206585core:UnlistedNon-exchangeTraded2021-12-012022-11-3011206585core:NetGoodwill2023-11-3011206585core:IntangibleAssetsOtherThanGoodwill2023-11-3011206585core:LandBuildings2023-11-3011206585core:PlantMachinery2023-11-3011206585core:Vehicles2023-11-3011206585core:FurnitureFittings2023-11-3011206585core:OfficeEquipment2023-11-3011206585core:AfterOneYear2023-11-3011206585core:WithinOneYear2023-11-3011206585core:ListedExchangeTraded2023-11-3011206585core:UnlistedNon-exchangeTraded2023-11-3011206585core:ShareCapital2023-11-3011206585core:SharePremium2023-11-3011206585core:RevaluationReserve2023-11-3011206585core:OtherReservesSubtotal2023-11-3011206585core:RetainedEarningsAccumulatedLosses2023-11-3011206585core:NetGoodwill2022-11-3011206585core:IntangibleAssetsOtherThanGoodwill2022-11-3011206585core:LandBuildings2022-11-3011206585core:PlantMachinery2022-11-3011206585core:Vehicles2022-11-3011206585core:FurnitureFittings2022-11-3011206585core:OfficeEquipment2022-11-3011206585core:AfterOneYear2022-11-3011206585core:WithinOneYear2022-11-3011206585core:ListedExch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RUGRATS (CIRENCESTER) LIMITED

Registered Number
11206585
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

RUGRATS (CIRENCESTER) LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

BEVAN, Caroline Roseanne

Registered Address

Holly House Upton Road
Upton
Aylesbury
HP17 8UF

Registered Number

11206585 (England and Wales)
RUGRATS (CIRENCESTER) LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets331,59035,100
Tangible assets4412,631275,035
444,221310,135
Current assets
Debtors305,807303,099
Cash at bank and on hand223,03537,501
528,842340,600
Creditors amounts falling due within one year5(128,080)(121,790)
Net current assets (liabilities)400,762218,810
Total assets less current liabilities844,983528,945
Creditors amounts falling due after one year6(320,060)(219,953)
Provisions for liabilities7(99,664)-
Net assets425,259308,992
Capital and reserves
Called up share capital11
Profit and loss account425,258308,991
Shareholders' funds425,259308,992
The financial statements were approved and authorised for issue by the Director on 29 August 2024, and are signed on its behalf by:
BEVAN, Caroline Roseanne
Director
Registered Company No. 11206585
RUGRATS (CIRENCESTER) LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Fixtures and fittings20-
Vehicles-5.5
Office Equipment20-
2.Average number of employees

20232022
Average number of employees during the year1612
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 2260,00060,000
At 30 November 2360,00060,000
Amortisation and impairment
At 01 December 2224,90024,900
Charge for year3,5103,510
At 30 November 2328,41028,410
Net book value
At 30 November 2331,59031,590
At 30 November 2235,10035,100
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 December 22333,938-152,0512,107488,096
Additions26,59160,463128,8273,443219,324
At 30 November 23360,52960,463280,8785,550707,420
Depreciation and impairment
At 01 December 22182,316-30,411334213,061
Charge for year33,8609,97637,12376981,728
At 30 November 23216,1769,97667,5341,103294,789
Net book value
At 30 November 23144,35350,487213,3444,447412,631
At 30 November 22151,622-121,6401,773275,035
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables17,5729,933
Bank borrowings and overdrafts50,52550,239
Taxation and social security48,64360,618
Other creditors11,036-
Accrued liabilities and deferred income3041,000
Total128,080121,790
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts138,88638,779
Other creditors181,174181,174
Total320,060219,953
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)99,664-
Total99,664-
8.Prior period policy changes
Reconciliations on the adoption of FRS 102 Deferred Tax introduced based on November 2022 timing differences in taxation : £62,188 Deferred Tax movements based on timing differences in taxation at November 2023: £37,746 Total Deferred Tax held in balance sheet as at November 2023: £99,644