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Registration number: 14999259

Ruscon Limited
Annual Report and Unaudited Financial Statements
For The Year Ended 31 July 2025

Ruscon Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Ruscon Limited

(Registration number: 14999259)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,293 |  | 1,784
Investments | 5 |  | 100 |  | 100
|  |  | 1,393 |  | 1,884
Current assets |  |  |  |  |
Debtors | 6 | 6,475 |  | 9,834 |
Cash at bank and in hand |  | 10 |  | 5 |
|  | 6,485 |  | 9,839 |
Creditors: Amounts falling due within one year | 7 | (7,730) |  | (12,359) |
Net current liabilities |  |  | (1,245) |  | (2,520)
Net assets/(liabilities) |  |  | 148 |  | (636)
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 48 |  | (736) |
Total equity |  |  | 148 |  | (636)

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 January 2026

......................................... Mr A.J. Russell Director

Ruscon Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3 Old House Gardens
West Haddlesey
Selby
YO8 8RE

These financial statements were authorised for issue by the director on 9 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.
The financial statements are presented in Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax. The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Ruscon Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 July 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% Reducing balance
Computer equipment | 25% Straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Ruscon Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 July 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 August 2024 | 2,378 | 2,378
At 31 July 2025 | 2,378 | 2,378
Depreciation
At 1 August 2024 | 594 | 594
Charge for the year | 491 | 491
At 31 July 2025 | 1,085 | 1,085
Carrying amount
At 31 July 2025 | 1,293 | 1,293
At 31 July 2024 | 1,784 | 1,784

5 | Investments

| 2025 £ | 2024 £
Investments in associates | 100 | 100

6 | Debtors

Debtors: amounts falling due within one year | 2025 £ | 2024 £
Trade debtors | 2,400 | 4,200
Other debtors | 4,075 | 5,634
| 6,475 | 9,834

Other debtors include a loan to the director of the company in the amount of £4,075 (2024 £5,134). The loan is interest free, unsecured and repayable on demand.

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Taxation and social security | 6,480 | 10,358
Other creditors | 1,250 | 2,001
| 7,730 | 12,359