16 14 October 2025 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2024 - FRS102_2024 55,156 60,000 115,156 32,480 17,746 50,226 64,930 22,676 xbrli:pure xbrli:shares iso4217:GBP 01104572 2024-07-01 2025-06-30 01104572 2025-06-30 01104572 2024-06-30 01104572 2023-07-01 2024-06-30 01104572 2024-06-30 01104572 2023-06-30 01104572 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 01104572 core:LandBuildings core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01104572 core:PlantMachinery 2024-07-01 2025-06-30 01104572 core:FurnitureFittings 2024-07-01 2025-06-30 01104572 bus:Director3 2024-07-01 2025-06-30 01104572 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 01104572 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-30 01104572 core:LandBuildings 2024-06-30 01104572 core:PlantMachinery 2024-06-30 01104572 core:FurnitureFittings 2024-06-30 01104572 core:LandBuildings 2025-06-30 01104572 core:PlantMachinery 2025-06-30 01104572 core:FurnitureFittings 2025-06-30 01104572 core:LandBuildings 2024-07-01 2025-06-30 01104572 core:WithinOneYear 2025-06-30 01104572 core:WithinOneYear 2024-06-30 01104572 core:ShareCapital 2025-06-30 01104572 core:ShareCapital 2024-06-30 01104572 core:OtherReservesSubtotal 2025-06-30 01104572 core:OtherReservesSubtotal 2024-06-30 01104572 core:RetainedEarningsAccumulatedLosses 2025-06-30 01104572 core:RetainedEarningsAccumulatedLosses 2024-06-30 01104572 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 01104572 core:LandBuildings 2024-06-30 01104572 core:PlantMachinery 2024-06-30 01104572 core:FurnitureFittings 2024-06-30 01104572 bus:Director1 2024-07-01 2025-06-30 01104572 bus:SmallEntities 2024-07-01 2025-06-30 01104572 bus:Audited 2024-07-01 2025-06-30 01104572 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 01104572 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01104572 bus:FullAccounts 2024-07-01 2025-06-30 01104572 core:AllAssociates 2024-07-01 2025-06-30
COMPANY REGISTRATION NUMBER: 01104572

RUD Chains Limited

Filleted Financial Statements

30 June 2025

RUD Chains Limited

Financial Statements

Year ended 30 June 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 2

RUD Chains Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 64,930 | 22,676
Tangible assets | 6 |  | 659,504 | 679,286
|  | --------- | ---------
|  | 724,434 | 701,962

Current assets

Stocks | 1,418,845 |  | 1,864,415
Debtors | 7 | 2,112,133 |  | 1,971,851
Cash at bank and in hand | 53,645 |  | 325,083
| ------------ |  | ------------
| 3,584,623 |  | 4,161,349

Creditors: amounts falling due within one year | 8 | 2,751,656 |  | 3,575,121
| ------------ |  | ------------
Net current assets |  | 832,967 | 586,228
|  | ------------ | ------------
Total assets less current liabilities |  | 1,557,401 | 1,288,190
|  | ------------ | ------------
Net assets |  | 1,557,401 | 1,288,190
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 303,000 | 303,000
Other reserves |  | 388,600 | 402,361
Profit and loss account |  | 865,801 | 582,829
|  | ------------ | ------------
Shareholders funds |  | 1,557,401 | 1,288,190
|  | ------------ | ------------

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 statement of comprehensive income has not been delivered.
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.
These financial statements were approved by the board of directors and authorised for issue on 4 September 2025 , and are signed on behalf of the board by:

Mr J S Rieger
Director

Company registration number: 01104572

RUD Chains Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Units 10-14 John Wilson Business Park, Thanet Way, Whitstable, Kent, CT5 3QT.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements, estimates and assumptions that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: (i) Purchase recognition - Directors recognise the purchases when significant risks and rewards of ownership are passed to them as buyer. They consider this has taken place on delivery and therefore record all deliveries not yet invoiced as accruals at the year end. (ii) Bad debt - Directors have included bad debt provisions for items which have not been paid between the year end date and the date of signing the accounts. Any debts which are in legal disputes have been reviewed and a proportions has been provided based on expected outcome. (iii) Useful economic life of fixed assets - The annual depreciation and amortisation charges are based upon management's assessment of the useful economic lives and residual values of the company's tangible assets. These are re-assessed annually and amended where necessary. (iv) Stock valuation - Stocks are measured at the lower of cost and estimated selling price less cost to complete and sell.
Revenue recognition
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.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. 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.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value. Website costs will be amortised over its the useful economic life once production has been completed.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Website | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:

| Land and buildings | - | 4% reducing balance
| Plant and machinery | - | 20% straight line
| Fixtures and fittings | - | 10% straight line

Impairment of fixed assets
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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 16 (2024: 15 ).
5. INTANGIBLE ASSETS

| Website costs
| £
Cost |
At 1 July 2024 | 55,156
Additions | 60,000
| ---------
At 30 June 2025 | 115,156
| ---------
Amortisation |
At 1 July 2024 | 32,480
Charge for the year | 17,746
| ---------
At 30 June 2025 | 50,226
| ---------
Carrying amount |
At 30 June 2025 | 64,930
| ---------
At 30 June 2024 | 22,676
| ---------

6. TANGIBLE ASSETS

| Land and buildings | Plant and machinery | Fixtures and fittings | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 July 2024 | 700,000 | 72,484 | 191,989 | 964,473
Additions | – | 15,509 | 7,051 | 22,560
| --------- | -------- | --------- | ---------
At 30 June 2025 | 700,000 | 87,993 | 199,040 | 987,033
| --------- | -------- | --------- | ---------
Depreciation |  |  |  |
At 1 July 2024 | 140,180 | 53,239 | 91,768 | 285,187
Charge for the year | 18,259 | 7,481 | 16,602 | 42,342
| --------- | -------- | --------- | ---------
At 30 June 2025 | 158,439 | 60,720 | 108,370 | 327,529
| --------- | -------- | --------- | ---------
Carrying amount |  |  |  |
At 30 June 2025 | 541,561 | 27,273 | 90,670 | 659,504
| --------- | -------- | --------- | ---------
At 30 June 2024 | 559,820 | 19,245 | 100,221 | 679,286
| --------- | -------- | --------- | ---------

Included in freehold property is land with a value of £103,344 which is not being depreciated. If carried at historic cost land and buildings would be held at the year end at a net book value of £152,961 (2024: £157,460).
7. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 1,136,823 | 872,194
Other debtors | 975,310 | 1,099,657
| ------------ | ------------
| 2,112,133 | 1,971,851
| ------------ | ------------

8. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 312,931 | 101,580
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 1,859,633 | 2,732,866
Corporation tax | – | 168,280
Social security and other taxes | 288,034 | 294,055
Other creditors | 291,058 | 278,340
| ------------ | ------------
| 2,751,656 | 3,575,121
| ------------ | ------------

Advances from factors are secured by a fixed and floating charge over the property and all other assets.
Bank loans and overdraft are secured by a fixed and floating charge over the property and all other assets.
9. OPERATING LEASES
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 11,236 | 12,240
| -------- | --------

10. SUMMARY AUDIT OPINION
The auditor's report dated 14 October 2025 was unqualified .
The senior statutory auditor was Roderick Archibald , for and on behalf of Burgess Hodgson Audit Limited .
11. RELATED PARTY TRANSACTIONS
The company has taken advantage in these financial statements of not showing related party transactions in accordance with FRS 102 on the basis that the consolidated financial statements are publicly available.
12. CONTROLLING PARTY
The company is a subsidiary of RUD-Kettenfabrik Gebr . Rieger GmbH, a company incorporated in Germany. The smallest and largest group company for which consolidated financial statements are drawn up and of which the company is a member, is RUD Kettenfabrik Gebr. Rieger GmbH. The financial statements of the group can be obtained from: RUD Kettenfabrik Gebr. Rieger GmbH Friedensinsel 73432 Aalen Germany