REGISTERED NUMBER: 07310295 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

RURAL BUSINESS SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L Bratley

REGISTERED OFFICE:

6 Victor Charles Terrace

Southgate

Market Weighton

York

East Yorkshire

YO43 3NU

REGISTERED NUMBER:

07310295 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

130,970

23,915

CURRENT ASSETS

Debtors

5

60,301

105,804

Cash at bank

44,302

9,434

104,603

115,238

CREDITORS

Amounts falling due within one year

6

106,834

36,064

NET CURRENT (LIABILITIES)/ASSETS

(2,231

)

79,174

TOTAL ASSETS LESS CURRENT LIABILITIES

128,739

103,089

PROVISIONS FOR LIABILITIES

4,155

4,660

NET ASSETS

124,584

98,429

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

124,583

98,428

SHAREHOLDERS' FUNDS

124,584

98,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 22 October 2025 and were signed by:

L Bratley - Director

1.	STATUTORY INFORMATION

Rural Business Services 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.

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.

Turnover

Turnover relates to business administration and consultancy services and is recognised on the supply of services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost, excluding land element

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the statement of income and retained earnings in the period to which they relate.

The company has implemented an auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

-

82,594

82,594

Additions

110,962

3,630

114,592

At 31 August 2025

110,962

86,224

197,186

DEPRECIATION

At 1 September 2024

-

58,679

58,679

Charge for year

864

6,673

7,537

At 31 August 2025

864

65,352

66,216

NET BOOK VALUE

At 31 August 2025

110,098

20,872

130,970

At 31 August 2024

-

23,915

23,915

Included in cost of land and buildings is freehold land of £ 40,000 (2024 - £ 0 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

56,013

75,465

Other debtors

4,288

30,339

60,301

105,804

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

288

6,187

Taxation and social security

32,366

26,269

Other creditors

74,180

3,608

106,834

36,064

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1

Ordinary

£1

1

1

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

L Bratley

Balance outstanding at start of year

17,509

-

Amounts advanced

-

17,509

Amounts repaid

(17,509

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

17,509