REGISTERED NUMBER: 06126160 (England and Wales)

RUFFINO LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 26 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A True

REGISTERED OFFICE:

Purfleet Truck Wash

Beacon Hill Industrial Estate,

Botany Way

Purfleet

Essex

RM19 1SR

REGISTERED NUMBER:

06126160 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

5,543,732

4,731,939

Investments

5

463,716

441,602

6,007,448

5,173,541

CURRENT ASSETS

Debtors

6

247,490

252,701

Cash at bank

102,395

58,635

349,885

311,336

CREDITORS

Amounts falling due within one year

7

(3,358,558

)

(2,214,003

)

NET CURRENT LIABILITIES

(3,008,673

)

(1,902,667

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,998,775

3,270,874

CREDITORS

Amounts falling due after more than one year

8

(495,910

)

(592,714

)

NET ASSETS

2,502,865

2,678,160

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,502,863

2,678,158

2,502,865

2,678,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 26 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 26 March 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 5 December 2025 and were signed by:

M A True - Director

1.	STATUTORY INFORMATION

Ruffino 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 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.

Freehold property

-

nil

Plant and machinery

-

20% on reducing balance

Fixture & Fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Depreciation for Freehold property has been provided at nil due to the property appreciating in value

Taxation

Taxation for the year 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.

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 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Fixture &

property

machinery

Fittings

£

£

£

COST

At 27 March 2024

3,997,543

416,866

260,385

Additions

629,080

56,298

271,884

At 26 March 2025

4,626,623

473,164

532,269

DEPRECIATION

At 27 March 2024

-

162,980

113,967

Charge for year

-

64,851

83,661

At 26 March 2025

-

227,831

197,628

NET BOOK VALUE

At 26 March 2025

4,626,623

245,333

334,641

At 26 March 2024

3,997,543

253,886

146,418

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 27 March 2024

477,332

5,739

5,157,865

Additions

150,870

4,468

1,112,600

At 26 March 2025

628,202

10,207

6,270,465

DEPRECIATION

At 27 March 2024

144,823

4,156

425,926

Charge for year

151,773

522

300,807

At 26 March 2025

296,596

4,678

726,733

NET BOOK VALUE

At 26 March 2025

331,606

5,529

5,543,732

At 26 March 2024

332,509

1,583

4,731,939

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 27 March 2024

441,602

Additions

22,114

At 26 March 2025

463,716

NET BOOK VALUE

At 26 March 2025

463,716

At 26 March 2024

441,602

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

236,958

252,701

VAT

10,532

-

247,490

252,701

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

126,875

48,805

Hire purchase contracts

47,815

93,256

Trade creditors

1,138,743

1,038,962

Amounts owed to group undertakings

1,395,970

413,375

Corporation Tax

72,779

44,767

Social security and other taxes

6,483

36,734

VAT

-

17,643

Sundry creditors

5,831

3,831

Directors' current accounts

555,779

509,508

Accrued expenses

8,283

7,122

3,358,558

2,214,003

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Mortgage 1-5 years

443,084

494,959

Hire purchase contracts

52,826

97,755

495,910

592,714