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REGISTERED NUMBER: 05607655 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

RUTTLE CONSTRUCTION LIMITED

RUTTLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 05607655)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RUTTLE CONSTRUCTION LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTORS: T K Ruttle
Mrs J F Ruttle





REGISTERED OFFICE: Heathwood
Leyland Lane
Ulnes Walton
Leyland
Lancashire
PR26 8LB





REGISTERED NUMBER: 05607655 (England and Wales)





ACCOUNTANTS: James Todd & Co
Greenbank House
141 Adelphi Street
Preston
Lancashire
PR1 7BH

RUTTLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 05607655)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investment property 5 416,235 416,235
416,235 416,235

CURRENT ASSETS
Stocks 36,653 26,903
Debtors 6 39,273 16,686
Cash at bank and in hand 275,057 263,360
350,983 306,949
CREDITORS
Amounts falling due within one year 7 34,163 31,844
NET CURRENT ASSETS 316,820 275,105
TOTAL ASSETS LESS CURRENT
LIABILITIES

733,055

691,340

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 733,053 691,338
SHAREHOLDERS' FUNDS 733,055 691,340

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

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

RUTTLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 05607655)

BALANCE SHEET - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by:





T K Ruttle - Director


RUTTLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 05607655)

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


1. STATUTORY INFORMATION

Ruttle Construction 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 (£).


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents net invoiced services provided, excluding value added tax.

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 etc - 25% on cost

Investment property
The property held by the company is classed as an investment property. The investment property is stated at open market value, its most recent valuation, at the balance sheet date. Gains or losses arising from the changes in the fair values of the investment property are included in the Income Statement for the period in which they arise.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors and accruals, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.


RUTTLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 05607655)

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


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 2,449
DEPRECIATION
At 1 October 2023
and 30 September 2024 2,449
NET BOOK VALUE
At 30 September 2024 -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 416,235
NET BOOK VALUE
At 30 September 2024 416,235
At 30 September 2023 416,235

RUTTLE CONSTRUCTION LIMITED (REGISTERED NUMBER: 05607655)

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


5. INVESTMENT PROPERTY - continued

The directors consider the market value of the investment property as at 30 September 2024 to be not materially different to its original cost to the company.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 33,949 6,000
Other debtors 5,324 10,686
39,273 16,686

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax 13,219 10,730
Other creditors 1,187 -
Accruals and deferred income 19,757 21,114
34,163 31,844

8. RELATED PARTY DISCLOSURES

During the year the company made sales to companies controlled by brothers of one of the directors, of £nil (2023: £nil), made purchases from companies controlled by brothers of one of the directors, of £nil (2023: £1,433), and was owed £3,090 (2023: £3,090), at the year end, by these companies.

During the previous year the company purchased a property from a company controlled by the directors for £150,000. At the year end the company owed £1,187 to that company (2023: was owed £4,318 by that company), controlled by the directors.

During the year the company made purchases of £12,000 (2023: £12,000) from a company controlled by the son of the directors.








9. ULTIMATE CONTROLLING PARTY

The controlling party is TKR Construction Ltd.

The ultimate controlling party are the sons of the directors, Mr P K Ruttle and Mr A E Ruttle, who own TKR Construction Ltd in equal shareholdings.