Registration number: 14580485

Rudyard Lodges Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Rudyard Lodges Limited

Company Information

Directors

M E Hetherington M D Ball

Registered office

C/O Howsons Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Accountants

Howsons (Stoke) Limited Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Rudyard Lodges Limited

(Registration number: 14580485)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	7,720	9,702
Investment property	5	281,184	281,184
		288,904	290,886
Current assets
Cash at bank and in hand		9,720	3,439
Creditors: Amounts falling due within one year	6	(52,709)	(55,496)
Net current liabilities		(42,989)	(52,057)
Total assets less current liabilities		245,915	238,829
Creditors: Amounts falling due after more than one year	6	(242,330)	(236,848)
Net assets		3,585	1,981
Capital and reserves
Called up share capital		1	1
Retained earnings		3,584	1,980
Shareholders' funds		3,585	1,981

For the financial year ending 31 January 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 October 2025 and signed on its behalf by:
 

Rudyard Lodges Limited

(Registration number: 14580485)
Balance Sheet as at 31 January 2025

......................................... M E Hetherington Director

Rudyard Lodges Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/O Howsons
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Rudyard Lodges Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	20% Straight Line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Rudyard Lodges Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2024	11,466	11,466
Additions	340	340
At 31 January 2025	11,806	11,806
Depreciation
At 1 February 2024	1,764	1,764
Charge for the period	2,322	2,322
At 31 January 2025	4,086	4,086
Carrying amount
At 31 January 2025	7,720	7,720
At 31 January 2024	9,702	9,702

5	Investment properties

	2025 £
At 1 February	281,184
At 31 January	281,184

There has been no valuation of investment property by an independent valuer.

Rudyard Lodges Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

6

Creditors

		2025 £	2024 £
Due within one year
Bank loans and overdrafts		14,299	7,776
Trade creditors		-	81
Other creditors		4,850	4,126
Amounts due to related parties		26,033	40,658
Directors' loan account		7,527	2,855
		52,709	55,496
Due after one year
Bank borrowings		104,138	115,791
Other borrowings		138,192	121,057
		242,330	236,848