W & D Rukin Limited 31/12/2024 iXBRL

Company registration number: 04630116

W & D Rukin Limited

Unaudited filleted financial statements

31 December 2024

W & D Rukin Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

W & D Rukin Limited

Directors and other information


	Directors
		S Rukin
		V Bebbington


	Company number	04630116


	Registered office	17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD


	Accountants	The Barker Partnership
		17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD

W & D Rukin Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of W & D Rukin Limited

Year 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 W & D Rukin Limited for the year ended 31 December 2024 which comprise the Balance sheet and 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 http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of W & D Rukin Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of W & D Rukin Limited and state those matters that we have agreed to state to the board of directors of W & D Rukin Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W & D Rukin Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that W & D Rukin Limited 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 W & D Rukin Limited. You consider that W & D Rukin Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of W & D Rukin Limited. 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.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO7 1HD

23 September 2025

W & D Rukin Limited

Balance sheet

31 December 2024

		2024		2023
	Note	£	£	£	£

Fixed assets
Tangible assets	5	340,033		320,041
		_______		_______
			340,033		320,041

Current assets
Debtors	6	-		459
Cash at bank and in hand		65,002		48,196
		_______		_______
		65,002		48,655
Creditors: amounts falling due
within one year	7	( 119,371)		( 123,523)
		_______		_______
Net current liabilities			( 54,369)		( 74,868)
			_______		_______
Total assets less current liabilities			285,664		245,173

			_______		_______
Net assets			285,664		245,173
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			285,564		245,073
			_______		_______
Shareholders funds			285,664		245,173
			_______		_______

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 September 2025 , and are signed on behalf of the board by:

S Rukin

Director

Company registration number: 04630116

W & D Rukin Limited

Notes to the financial statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17 Central Buildings, Market Place, Thirsk, North Yorkshire, YO7 1HD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis modified to include the revaluation of certain fixed assets in accordance with Financial Reporting Standard 102.The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).

5. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost or valuation
At 1 January 2024	320,000	5,598	325,598
Revaluation	20,000	-	20,000
	_______	_______	_______
At 31 December 2024	340,000	5,598	345,598
	_______	_______	_______
Depreciation
At 1 January 2024	-	5,557	5,557
Charge for the year	-	8	8
	_______	_______	_______
At 31 December 2024	-	5,565	5,565
	_______	_______	_______
Carrying amount
At 31 December 2024	340,000	33	340,033
	_______	_______	_______
At 31 December 2023	320,000	41	320,041
	_______	_______	_______

Investment property

The whole of the freehold property included above is held as investment property. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties and their construction.

6. Debtors

	2024	2023
	£	£
Other debtors	-	459
	_______	_______

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Corporation tax	5,043	581
Social security and other taxes	1,886	-
Other creditors	112,442	122,942
	_______	_______
	119,371	123,523
	_______	_______

8. Related party transactions

S Rukin has made an interest free, unsecured loan to the company, which is payable on demand. The balance due at 31 December 2024 and included in creditors was £54,221 (2023 - £55,221). V Bebbington has made an interest free, unsecured loan to the company, which is payable on demand. The balance due at 31 December 2024 and included in creditors was £56,721 (2023 - £66,220).