Company Registration No. 13645767 (England and Wales)
Rushton Infrastructure Consultancy Limited
Unaudited accounts
for the year ended 31 March 2025
Rushton Infrastructure Consultancy Limited
Statement of financial position
as at 31 March 2025
Tangible assets
81,948
46,761
Cash at bank and in hand
64,935
52,035
Creditors: amounts falling due within one year
(15,516)
12,637
Net current assets
50,214
65,199
Total assets less current liabilities
132,162
111,960
Provisions for liabilities
Deferred tax
(15,570)
(8,492)
Net assets
116,592
103,468
Called up share capital
125
100
Profit and loss account
116,467
103,368
Shareholders' funds
116,592
103,468
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by
David Rushton
Director
Company Registration No. 13645767
Rushton Infrastructure Consultancy Limited
Notes to the Accounts
for the year ended 31 March 2025
Rushton Infrastructure Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 13645767. The registered office is 28 HIGH STREET, BIDFORD-ON-AVON, ALCESTER, B50 4AA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 Years Straight Line
Computer equipment
3 Years Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Rushton Infrastructure Consultancy Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
53,420
2,521
55,941
Additions
81,820
619
82,439
Disposals
(53,420)
-
(53,420)
At 31 March 2025
81,820
3,140
84,960
At 1 April 2024
8,903
277
9,180
Charge for the year
11,499
1,030
12,529
On disposals
(18,697)
-
(18,697)
At 31 March 2025
1,705
1,307
3,012
At 31 March 2025
80,115
1,833
81,948
At 31 March 2024
44,517
2,244
46,761
Amounts falling due within one year
Accrued income and prepayments
795
182
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
3,825
11,441
Loans from directors
(8,789)
(25,014)
7
Deferred taxation
2025
2024
Accelerated capital allowances
15,570
8,492
Provision at start of year
8,492
-
Charged to the profit and loss account
7,078
8,492
Provision at end of year
15,570
8,492
Rushton Infrastructure Consultancy Limited
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
- Ordinary shares of £1 each
-
100
100 Ordinary A Shares of £1 each
100
-
21 Ordinary B Shares of £1 each
21
-
2 Ordinary C Shares of £1 each
2
-
2 Ordinary D Shares of £1 each
2
-
Shares issued during the period:
100 Ordinary A Shares of £1 each
100
21 Ordinary B Shares of £1 each
21
2 Ordinary C Shares of £1 each
2
2 Ordinary D Shares of £1 each
2
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
David Rushton
15,008
-
9,735
5,273
Ingrid Rushton
10,006
-
6,490
3,516
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).