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REGISTERED NUMBER: 01001153 (England and Wales)














F. RUEGGER LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153)






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


F. RUEGGER LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: F R Ruegger
M G Ruegger



SECRETARY: F R Ruegger



REGISTERED OFFICE: 5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE



REGISTERED NUMBER: 01001153 (England and Wales)



ACCOUNTANTS: Miller & Co
Chartered Accountants
5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE



BANKERS: Bank of Scotland
33 Old Broad Street
London
EC2N 1HZ

F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153)

STATEMENT OF FINANCIAL POSITION
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 739 1,111
Investment property 6 900,000 900,000
900,739 901,111

CURRENT ASSETS
Stocks 7 2,285 4,832
Debtors 8 27,840 8,569
Cash at bank 232,848 296,095
262,973 309,496
CREDITORS
Amounts falling due within one year 9 24,846 104,888
NET CURRENT ASSETS 238,127 204,608
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,138,866

1,105,719

PROVISIONS FOR LIABILITIES 44,133 33,645
NET ASSETS 1,094,733 1,072,074

CAPITAL AND RESERVES
Called up, paid and allotted share capital 100 100
Non-distributable reserves 176,255 186,813
Retained earnings 918,378 885,161
SHAREHOLDERS' FUNDS 1,094,733 1,072,074

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 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.

F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153)

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 Board of Directors and authorised for issue on 8 January 2025 and were signed on its behalf by:





F R Ruegger - Director


F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

F. Ruegger 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.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

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 as modified by the revaluation of certain assets.

Income recognition
Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

3. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Government grants
Government grants are recognised using the performance model and are recognised in other income when the grants proceeds are received or receivable.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 9,070 2,953 12,023
DEPRECIATION
At 1 May 2023 8,800 2,112 10,912
Charge for year 71 301 372
At 30 April 2024 8,871 2,413 11,284
NET BOOK VALUE
At 30 April 2024 199 540 739
At 30 April 2023 270 841 1,111

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023
and 30 April 2024 900,000
NET BOOK VALUE
At 30 April 2024 900,000
At 30 April 2023 900,000

F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

6. INVESTMENT PROPERTY - continued

Fair value at 30 April 2024 is represented by:
£   
Valuation in 2015 204,425
Valuation in 2017 15,336
Valuation in 2018 486
Cost 679,753
900,000

If the investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 679,753 679,753

The investment property was valued on an open market basis on 30 April 2024 by the directors .

7. STOCKS
2024 2023
£    £   
Stock 2,285 4,832

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,965 7,021
Other debtors 16,875 1,548
27,840 8,569

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,230 2,025
Taxation and social security 12,490 7,695
Other creditors 11,126 95,168
24,846 104,888

F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
F R Ruegger and M G Ruegger
Balance outstanding at start of year (85,500 ) (85,976 )
Amounts advanced 101,813 476
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 16,313 (85,500 )

11. RELATED PARTY DISCLOSURES

The director operates a loan account with the company, which is interest free and repayable on demand. Transactions during the year can be found in the table above.