Ruger Commercial Limited


Directors	Alan David Beak
	Reece Andrew Beak


Registered Address	5/6 Salmon Fields Business Village
	Oldham
	OL2 6HT


Place of Business


Registered Number	13393396 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		469,279		469,279
			469,279		469,279
Current assets
Debtors	4	730		3,371
Cash at bank and on hand		2,423		3,192
		3,153		6,563
Creditors amounts falling due within one year	5	(213,923)		(195,041)
Net current assets (liabilities)			(210,770)		(188,478)
Total assets less current liabilities			258,509		280,801
Creditors amounts falling due after one year	6		(285,490)		(294,850)
Net assets			(26,981)		(14,049)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(26,983)		(14,051)
Shareholders' funds			(26,981)		(14,049)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 9 December 2025, and are signed on its behalf by:

Alan David Beak
Director
Registered Company No. 13393396

Ruger Commercial Limited

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 June 24	469,279
	At 31 May 25	469,279
	Net book value
	At 31 May 25	469,279
	At 31 May 24	469,279

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by associates and joint ventures / participating interests	-	3,371
Total	-	3,371

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,400	3,141
Amounts owed to related parties	5,748	-
Other creditors	201,500	190,699
Accrued liabilities and deferred income	1,275	1,201
Total	213,923	195,041

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	285,490	294,850
Total	285,490	294,850