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REGISTERED NUMBER: 08575477 (England and Wales)















MAX RUTHERSTON LTD

Unaudited Financial Statements

for the Year Ended 30 June 2024






MAX RUTHERSTON LTD (REGISTERED NUMBER: 08575477)

Contents of the Financial Statements
for the year ended 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MAX RUTHERSTON LTD

Company Information
for the year ended 30 June 2024







Directors: A D M Rutherston
M J Jinto Rutherston





Registered office: New Derwent House
69-73 Theobalds Road
London
WC1X 8TA





Registered number: 08575477 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

MAX RUTHERSTON LTD (REGISTERED NUMBER: 08575477)

Balance Sheet
30 June 2024

2024 2023
Notes £ £
Fixed assets
Tangible assets 4 7,330 8,020

Current assets
Stocks 154,562 133,045
Debtors 5 86,129 149,916
Cash at bank 497 52,894
241,188 335,855
Creditors
Amounts falling due within one year 6 (349,631 ) (278,192 )
Net current (liabilities)/assets (108,443 ) 57,663
Total assets less current liabilities (101,113 ) 65,683

Creditors
Amounts falling due after more than one
year

7

(10,951

)

(20,922

)
Net (liabilities)/assets (112,064 ) 44,761

Capital and reserves
Called up share capital 8 100 100
Retained earnings 9 (112,164 ) 44,661
Shareholders' funds (112,064 ) 44,761

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

MAX RUTHERSTON LTD (REGISTERED NUMBER: 08575477)

Balance Sheet - continued
30 June 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 11 March 2025 and were signed on its behalf by:





A D M Rutherston - Director


MAX RUTHERSTON LTD (REGISTERED NUMBER: 08575477)

Notes to the Financial Statements
for the year ended 30 June 2024


1. Statutory information

Max Rutherston 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
Turnover 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.
Fixtures and fittings - 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.

Taxation
Taxation for the year comprises current 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 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

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.

3. Employees and directors

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

MAX RUTHERSTON LTD (REGISTERED NUMBER: 08575477)

Notes to the Financial Statements - continued
for the year ended 30 June 2024


4. Tangible fixed assets
Fixtures
and
fittings
£
Cost
At 1 July 2023 60,068
Additions 1,796
At 30 June 2024 61,864
Depreciation
At 1 July 2023 52,048
Charge for year 2,486
At 30 June 2024 54,534
Net book value
At 30 June 2024 7,330
At 30 June 2023 8,020

5. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 71,199 148,746
Other debtors 14,930 1,170
86,129 149,916

6. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 29,858 13,406
Trade creditors 209,064 244,374
Taxation and social security 1,877 6,733
Other creditors 108,832 13,679
349,631 278,192

7. Creditors: amounts falling due after more than one year
2024 2023
£ £
Other creditors 10,951 20,922

MAX RUTHERSTON LTD (REGISTERED NUMBER: 08575477)

Notes to the Financial Statements - continued
for the year ended 30 June 2024


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
50 Ordinary Share A £1 50 50
50 Ordinary Share B £1 50 50
100 100

9. Reserves
Retained
earnings
£

At 1 July 2023 44,661
Deficit for the year (156,825 )
At 30 June 2024 (112,164 )