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REGISTERED NUMBER: 08020664 (England and Wales)














Financial Statements for the Year Ended 30 April 2024

for

Ruuger And Partners Ltd

Ruuger And Partners Ltd (Registered number: 08020664)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Ruuger And Partners Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mr O Ruuger





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 08020664 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Ruuger And Partners Ltd (Registered number: 08020664)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 20,416 24,384

CURRENT ASSETS
Inventories 10,000 18,000
Debtors 5 1,367 1,470
Cash at bank and in hand 4,027 337
15,394 19,807
CREDITORS
Amounts falling due within one year 6 (147,104 ) (134,773 )
NET CURRENT LIABILITIES (131,710 ) (114,966 )
TOTAL ASSETS LESS CURRENT LIABILITIES (111,294 ) (90,582 )

PROVISIONS FOR LIABILITIES (3,746 ) (4,469 )
NET LIABILITIES (115,040 ) (95,051 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (115,140 ) (95,151 )
SHAREHOLDERS' FUNDS (115,040 ) (95,051 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Ruuger And Partners Ltd (Registered number: 08020664)

Statement of Financial Position - continued
30 April 2024


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 director and authorised for issue on 7 January 2025 and were signed by:





Mr O Ruuger - Director


Ruuger And Partners Ltd (Registered number: 08020664)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Ruuger And Partners 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
Revenue 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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Ruuger And Partners Ltd (Registered number: 08020664)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Going concern
The financial statements have been prepared on the going concern basis. The director is of the opinion that the shareholders will continue to support it, and provide adequate funding when necessary to enable it to meet its obligations for the foreseeable future, being for a period of at least twelve months from the date of approval of the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 19,638 57,407 20,441 97,486
DEPRECIATION
At 1 May 2023 14,252 41,515 17,335 73,102
Charge for year 808 2,383 777 3,968
At 30 April 2024 15,060 43,898 18,112 77,070
NET BOOK VALUE
At 30 April 2024 4,578 13,509 2,329 20,416
At 30 April 2023 5,386 15,892 3,106 24,384

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 829 829
Other debtors 538 641
1,367 1,470

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts - 21
Trade creditors - 773
Taxation and social security 844 -
Other creditors 146,260 133,979
147,104 134,773

Ruuger And Partners Ltd (Registered number: 08020664)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. RELATED PARTY DISCLOSURES

The director Mr O Ruuger is considered to be key management personnel.