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Registered number: 15336221










RUTHERFORD INVESTMENT PROPERTIES LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
RUTHERFORD INVESTMENT PROPERTIES LTD
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RUTHERFORD INVESTMENT PROPERTIES LTD
FOR THE PERIOD ENDED 31 DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rutherford Investment Properties LTD for the period ended 31 December 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Rutherford Investment Properties LTD, as a body, in accordance with the terms of our engagement letter dated 19th April 2024Our work has been undertaken solely to prepare for your approval the financial statements of Rutherford Investment Properties LTD and state those matters that we have agreed to state to the Board of directors of Rutherford Investment Properties LTD, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rutherford Investment Properties LTD and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Rutherford Investment Properties LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rutherford Investment Properties LTD. You consider that Rutherford Investment Properties LTD is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Rutherford Investment Properties LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MWS
 
Chartered Accountants
  
4 Chester Court
Chester Hall Lane
Basildon
Essex
SS14 3WR
1 May 2025
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RUTHERFORD INVESTMENT PROPERTIES LTD
REGISTERED NUMBER: 15336221

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investment property
 4 
528,762

  
528,762

Current assets
  

Debtors: amounts falling due within one year
 5 
50

Cash at bank and in hand
 6 
3,247

  
3,297

Creditors: amounts falling due within one year
 7 
(529,815)

Net current (liabilities)/assets
  
 
 
(526,518)

Total assets less current liabilities
  
2,244

  

Net assets
  
2,244


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
2,144

  
2,244


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 May 2025.




James Moody
Director

The notes on pages 4 to 7 form part of these financial statements.
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RUTHERFORD INVESTMENT PROPERTIES LTD
REGISTERED NUMBER: 15336221

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024


Page 3

 
RUTHERFORD INVESTMENT PROPERTIES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Rutherford Investment Properties is a private limited company incorporated in England and Wales. Its registered office is 4 Chester Court, Chester Hall Lane, Basildon, SS14 3WR.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Page 4

 
RUTHERFORD INVESTMENT PROPERTIES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including the directors, during the period was as follows:


     31 December
        2024
            No.






Directors
2

Page 5

 
RUTHERFORD INVESTMENT PROPERTIES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Investment property


Freehold investment property

£



Valuation


Additions at cost
528,762



At 31 December 2024
528,762

The 2024 valuations were made by the Directors, on an open market value for existing use basis.



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
£


Historic cost
528,762

528,762


5.


Debtors

2024
£


Other debtors
50

50



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
3,247

3,247


Page 6

 
RUTHERFORD INVESTMENT PROPERTIES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
528,712

Corporation tax
503

Accruals and deferred income
600

529,815



8.


Controlling party

Mr and Mrs Moody, directors of the company, are the ultimate controlling party.
The company's immediate parent company is Rutherford Property Limited, a company incorporated in England and Wales.
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