REGISTERED NUMBER: SC490862 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 DECEMBER 2024 TO 30 JUNE 2025

FOR

RUKKER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D W Taylor , BVM&S, MRCVS

REGISTERED OFFICE:

Bridgehaugh Mill

Earlston

Berwickshire

TD4 6AP

REGISTERED NUMBER:

SC490862 (Scotland)

ACCOUNTANTS:

Haines Watts

Business Advisors and Accountants

Q Court

3 Quality Street

Edinburgh

EH4 5BP

FIXED ASSETS

Tangible assets

4

-

223

Investment property

5

-

375,000

-

375,223

CURRENT ASSETS

Debtors

6

-

282

Cash at bank and in hand

46,031

473

46,031

755

CREDITORS

Amounts falling due within one year

7

(21,380

)

(323,241

)

NET CURRENT ASSETS/(LIABILITIES)

24,651

(322,486

)

TOTAL ASSETS LESS CURRENT LIABILITIES

24,651

52,737

PROVISIONS FOR LIABILITIES

8

-

(10,472

)

NET ASSETS

24,651

42,265

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

-

44,461

Retained earnings

24,650

(2,197

)

24,651

42,265

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2025 and were signed by:

D W Taylor , BVM&S, MRCVS - Director

1.	STATUTORY INFORMATION

Rukker Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The company ceased to trade and intends to wind up within the next 12 months. As a result accounts are prepared on a "break-up" basis with assets stated at the amount they are expected to achieve.

TURNOVER

Turnover is measured at the fair value of rental income received or receivable, excluding value added tax.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

33% per annum on cost

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Short-term debt instruments, including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

CHANGE IN ACCOUNTING PERIOD

The financial period end of the company was changed from 30 November 2025 to 30 June 2025 after the company ceased to trade. Accordingly, the financial statements are prepared for the 7 month period from 1 December 2024 to 30 June 2025.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 December 2024

2,725

Disposals

(2,725

)

At 30 June 2025

-

DEPRECIATION

At 1 December 2024

2,502

Charge for period

192

Eliminated on disposal

(2,694

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 30 November 2024

223

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

375,000

Disposals

(375,000

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 30 November 2024

375,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

282

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

9,505

-

Other creditors

11,875

323,241

21,380

323,241

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

-

43

Revalued assets

-

10,429

-

10,472

Deferred

tax

£

Balance at 1 December 2024

10,472

Provided during period

(10,472

)

Balance at 30 June 2025

-

9.	RELATED PARTY DISCLOSURES

Included in "Other creditors" is an amount of £9,554 (2024 - £322,185) due from the company to the director. The loan is interest free and no fixed terms of repayment have been agreed.