Company Registration No. 05110458 (England and Wales)
Rufflebrothers Limited
Unaudited accounts
for the year ended 31 March 2025
Rufflebrothers Limited
Unaudited accounts
Contents
Rufflebrothers Limited
Company Information
for the year ended 31 March 2025
Directors
Mark Ruffle
Sally Louise Spray
Company Number
05110458 (England and Wales)
Registered Office
The Dortor Bussage Lodge
Bussage
Stroud
GL6 8BB
England
Accountants
Marc Austin Accountancy
40 Stonecote Ridge
Bussage
Stroud
Gloucestershire
GL6 8JY
Rufflebrothers Limited
Statement of financial position
as at 31 March 2025
Intangible assets
-
25,000
Tangible assets
5,342
5,865
Cash at bank and in hand
6,731
24,081
Creditors: amounts falling due within one year
(24,470)
(56,111)
Net current liabilities
(3,951)
(30,586)
Total assets less current liabilities
1,391
279
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
276
277
Shareholders' funds
278
279
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by
Mark Ruffle
Director
Company Registration No. 05110458
Rufflebrothers Limited
Notes to the Accounts
for the year ended 31 March 2025
Rufflebrothers Limited is a private company, limited by shares, registered in England and Wales, registration number 05110458. The registered office is The Dortor Bussage Lodge, Bussage, Stroud, GL6 8BB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rufflebrothers Limited
Notes to the Accounts
for the year ended 31 March 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
833
39,616
40,449
At 31 March 2025
1,733
39,973
41,706
At 1 April 2024
831
33,753
34,584
Charge for the year
225
1,555
1,780
At 31 March 2025
1,056
35,308
36,364
At 31 March 2025
677
4,665
5,342
At 31 March 2024
2
5,863
5,865
Amounts falling due within one year
Rufflebrothers Limited
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
3,495
5,518
Obligations under finance leases and hire purchase contracts
300
3,599
Taxes and social security
13,766
15,338
Loans from directors
-
22,990
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan on 31/03/25 with interest charged if outstanding for more than 6 months at BoE base rate +2%
-
6,642
-
6,642
Loan on 31/03/25 with interest charged if outstanding for more than 6 months at BoE base rate +2%
-
6,642
-
6,642
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).