REGISTERED NUMBER: 10283225 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

RURAL ASSET MANAGEMENT SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M D Smart

REGISTERED OFFICE:

Unit 1, Cambridge House

Camboro Business Park

Oakington Road, Girton

CAMBRIDGE

Cambridgeshire

CB3 0QH

REGISTERED NUMBER:

10283225 (England and Wales)

AUDITORS:

Ensors, Statutory Auditor

Chartered Accountants

Victory House

Vision Park

Chivers Way

HISTON

Cambridgeshire

CB24 9ZR

FIXED ASSETS

Tangible assets

4

50,634

57,531

CURRENT ASSETS

Debtors

5

136,703

174,780

Cash at bank

321,888

51,721

458,591

226,501

CREDITORS

Amounts falling due within one year

6

982,699

237,793

NET CURRENT LIABILITIES

(524,108

)

(11,292

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(473,474

)

46,239

CREDITORS

Amounts falling due after more than one year

7

-

(31,666

)

PROVISIONS FOR LIABILITIES

8

(11,649

)

(14,383

)

NET (LIABILITIES)/ASSETS

(485,123

)

190

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(485,223

)

90

SHAREHOLDERS' FUNDS

(485,123

)

190

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 December 2025 and were signed by:

M D Smart - Director

1.	STATUTORY INFORMATION

Rural Asset Management 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss Account, 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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

98,663

Additions

6,072

At 30 September 2025

104,735

DEPRECIATION

At 1 October 2024

41,132

Charge for year

12,969

At 30 September 2025

54,101

NET BOOK VALUE

At 30 September 2025

50,634

At 30 September 2024

57,531

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

65,701

55,240

Amounts receivable in respect of hire purchase contracts

-

12,146

Other debtors

71,002

107,394

136,703

174,780

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,667

20,000

Trade creditors

102,443

64,412

Taxation and social security

111,048

147,772

Other creditors

752,541

5,609

982,699

237,793

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

31,666

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

11,649

14,383

Deferred

tax

£

Balance at 1 October 2024

14,383

Utilised during year

(2,734

)

Balance at 30 September 2025

11,649

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1.00

100

100

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jayson Lawson (Senior Statutory Auditor)

for and on behalf of Ensors, Statutory Auditor

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

M D Smart

Balance outstanding at start of year

(50,735

)

(34,150

)

Amounts advanced

-

(16,585

)

Amounts repaid

50,735

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(50,735

)

12.	RELATED PARTY DISCLOSURES

The company trades with other companies where the majority shareholder and director is Matthew Smart. They are therefore related through common control and the trading between each of the companies is as follows:

During the year services of £1,606 (2024: £13,942) were bought from, and sales of £423,156 (2024: £1,189,380) were made to companies under common control. £239,683 (2024: £197) was due to, and £31,144 (2024: £76,455) was due from, companies under common control at the year end.

In addition, interest bearing loans for working capital purposes were made during the year with the year end balance being £428,000 (2024: £NIL) due to companies under common control. Total interest paid in the year was £51,563 (2024: £NIL).