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REGISTERED NUMBER: 01001153 (England and Wales)

| F. RUEGGER LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| F. RUEGGER LIMITED |

COMPANY INFORMATION

for the Year Ended 30 April 2025

| DIRECTORS: | F R Ruegger

| M G Ruegger

| SECRETARY: | F R Ruegger

| REGISTERED OFFICE: | 5 Imperial Court

| Laporte Way

| Luton

| Bedfordshire

| LU4 8FE

| REGISTERED NUMBER: | 01001153 (England and Wales)

| ACCOUNTANTS: | Miller & Co

| Chartered Accountants

| 5 Imperial Court

| Laporte Way

| Luton

| Bedfordshire

| LU4 8FE

| BANKERS: | Bank of Scotland

| 33 Old Broad Street

| London

| EC2N 1HZ

| F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153) |

STATEMENT OF FINANCIAL POSITION

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 31,880 |  | 739 |  |

Investment property | 6 | 900,000 |  | 900,000 |  |

931,880 |  | 900,739 |  |

CURRENT ASSETS

Stocks | 7 | - |  | 2,285 |  |

Debtors | 8 | 8,044 |  | 27,840 |  |

Cash at bank | 305,522 |  | 232,848 |  |

313,566 |  | 262,973 |  |

CREDITORS

Amounts falling due within one year | 9 | 28,194 |  | 24,846 |  |

NET CURRENT ASSETS | 285,372 |  | 238,127 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,217,252 |  | 1,138,866 |  |

PROVISIONS FOR LIABILITIES | 51,963 |  | 44,133 |  |

NET ASSETS | 1,165,289 |  | 1,094,733 |  |

CAPITAL AND RESERVES

Called up, paid and allotted share capital | 100 |  | 100 |  |

Non-distributable reserves | 176,255 |  | 176,255 |  |

Retained earnings | 988,934 |  | 918,378 |  |

SHAREHOLDERS' FUNDS | 1,165,289 |  | 1,094,733 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153) |

STATEMENT OF FINANCIAL POSITION - continued

30 April 2025

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 Board of Directors and authorised for issue on 19 January 2026 and were signed on its behalf by:

F R Ruegger - Director

| F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| F. Ruegger 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, rounded to the nearest pound.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Income recognition

| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

3. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Government grants

| Government grants are recognised using the performance model and are recognised in other income when the grants proceeds are received or receivable.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 9,070 |  | - |  | 2,953 |  | 12,023 |  |

| Additions | - |  | 41,990 |  | - |  | 41,990 |  |

| At 30 April 2025 | 9,070 |  | 41,990 |  | 2,953 |  | 54,013 |  |

| DEPRECIATION

| At 1 May 2024 | 8,871 |  | - |  | 2,413 |  | 11,284 |  |

| Charge for year | 52 |  | 10,497 |  | 300 |  | 10,849 |  |

| At 30 April 2025 | 8,923 |  | 10,497 |  | 2,713 |  | 22,133 |  |

| NET BOOK VALUE

| At 30 April 2025 | 147 |  | 31,493 |  | 240 |  | 31,880 |  |

| At 30 April 2024 | 199 |  | - |  | 540 |  | 739 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 900,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 900,000 |  |

| At 30 April 2024 | 900,000 |  |

| F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 30 April 2025 is represented by:

£ |

| Valuation in 2015 | 204,425 |  |

| Valuation in 2017 | 15,336 |  |

| Valuation in 2018 | 486 |  |

| Cost | 679,753 |  |

900,000 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 679,753 |  | 679,753 |  |

| The investment property was valued on an open market basis on 30 April 2025 by the directors .

7. | STOCKS

2025 | 2024 |

£ | £ |

| Stock | - |  | 2,285 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,131 |  | 10,965 |  |

| Other debtors | 4,913 |  | 16,875 |  |

8,044 |  | 27,840 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,135 |  | 1,230 |  |

| Taxation and social security | 16,394 |  | 12,490 |  |

| Other creditors | 10,665 |  | 11,126 |  |

28,194 |  | 24,846 |  |

| F. RUEGGER LIMITED (REGISTERED NUMBER: 01001153) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 | 2024 |

£ | £ |

| F R Ruegger and M G Ruegger

| Balance outstanding at start of year | 16,313 |  | (85,500 | ) |

| Amounts advanced | 6,939 |  | 101,813 |  |

| Amounts repaid | (19,380 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 3,872 |  | 16,313 |  |

11. | RELATED PARTY DISCLOSURES

| The director operates a loan account with the company, which is interest free and repayable on demand. Transactions during the year can be found in the table above.