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Registration number: 2777574

Rushton Limited
Unaudited Financial Statements
for the Year Ended 30 April 2025

Rushton Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Rushton Limited

(Registration number: 2777574)
Statement of Financial Position as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 767,694 | 761,976
Current assets |  |  |
Debtors | 5 | 97,136 | 86,331
Cash at bank and in hand |  | 86,116 | 135,497
|  | 183,252 | 221,828
Creditors: Amounts falling due within one year | 6 | (5,908) | (9,564)
Net current assets |  | 177,344 | 212,264
Total assets less current liabilities |  | 945,038 | 974,240
Creditors: Amounts falling due after more than one year | 6 | (59,502) | (59,753)
Provisions for liabilities |  | (634) | -
Net assets |  | 884,902 | 914,487
Capital and reserves |  |  |
Called up share capital |  | 35,000 | 35,000
Retained earnings |  | 849,902 | 879,487
Shareholders' funds |  | 884,902 | 914,487

Rushton Limited

(Registration number: 2777574)
Statement of Financial Position as at 30 April 2025

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 19 January 2026 and signed on its behalf by:

Mr A J Jubb Director |  |

Rushton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

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

The address of its registered office is:
Overton Hall
Overton Road
Timbersbrook
Congleton
Cheshire
CW12 3QW
United Kingdom

These financial statements were authorised for issue by the Board on 19 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 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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 sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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.

Rushton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position 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.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the asset as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% on cost

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the income statement.

Rushton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 May 2024 | 761,821 | 22,445 | 78,680 | 862,946
Additions | - | 6,316 | - | 6,316
At 30 April 2025 | 761,821 | 28,761 | 78,680 | 869,262
Depreciation
At 1 May 2024 | - | 22,290 | 78,680 | 100,970
Charge for the year | - | 598 | - | 598
At 30 April 2025 | - | 22,888 | 78,680 | 101,568
Carrying amount
At 30 April 2025 | 761,821 | 5,873 | - | 767,694
At 30 April 2024 | 761,821 | 155 | - | 761,976

Included within the net book value of land and buildings above is £761,821 (2024 - £761,821) in respect of freehold land and buildings.

5 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 12,108 | 6,054
Amounts owed by related parties |  | 76,652 | 76,652
Other debtors |  | 8,376 | 3,625
|  | 97,136 | 86,331

Rushton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 63 | 135
Taxation and social security | 4,395 | 6,292
Other creditors | 1,450 | 3,137
| 5,908 | 9,564

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 59,502 | 59,753

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 59,502 | 59,753