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# RITCHIE BROTHERS HOLDINGS LIMITED

## Company Registration Number:
SC053453 (Scotland)

## Unaudited abridged accounts for the year ended 31 December 2024

## Period of accounts

## Start date: 01 January 2024

## End date: 31 December 2024

# RITCHIE BROTHERS HOLDINGS LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet |
Notes |

# RITCHIE BROTHERS HOLDINGS LIMITED

## Balance sheet

As at 31 December 2024

| Notes | 2024 | 2023
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 5,000 | 5,000
Tangible assets: | 4 | 2,064,291 | 2,049,266
Total fixed assets: |  | 2,069,291 | 2,054,266
Current assets
Debtors: |  | 2,500,753 | 2,451,288
Cash at bank and in hand: |  | 31,279 | 29,154
Total current assets: |  | 2,532,032 | 2,480,442
Creditors: amounts falling due within one year: |  | (1,951,490) | (1,891,486)
Net current assets (liabilities): |  | 580,542 | 588,956
Total assets less current liabilities: |  | 2,649,833 | 2,643,222
Creditors: amounts falling due after more than one year: |  | (566,534) | (571,858)
Total net assets (liabilities): |  | 2,083,299 | 2,071,364
Capital and reserves
Called up share capital: |  | 40,809 | 40,809
Share premium account: |  | 535,764 | 535,764
Revaluation reserve: | 5 | 1,278,355 | 1,278,355
Other reserves: |  | 134,799 | 134,799
Profit and loss account: |  | 93,572 | 81,637
Shareholders funds: |  | 2,083,299 | 2,071,364

The notes form part of these financial statements

# RITCHIE BROTHERS HOLDINGS LIMITED

## Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 September 2025
and signed on behalf of the board by:

Name: Norman S Ritchie
Status: Director

The notes form part of these financial statements

# RITCHIE BROTHERS HOLDINGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# RITCHIE BROTHERS HOLDINGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 2. Employees

| 2024 | 2023
--- | --- | ---
Average number of employees during the period | 0 | 0

# RITCHIE BROTHERS HOLDINGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 January 2024 | 5,000
Additions | 0
At 31 December 2024 | 5,000
Net book value |
At 31 December 2024 | 5,000
At 31 December 2023 | 5,000

# RITCHIE BROTHERS HOLDINGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 January 2024 | 2,049,266
Additions | 15,025
At 31 December 2024 | 2,064,291
Net book value |
At 31 December 2024 | 2,064,291
At 31 December 2023 | 2,049,266

# RITCHIE BROTHERS HOLDINGS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 5. Revaluation reserve

| 2024
--- | ---
| £
Balance at 01 January 2024 | 1,278,355
Surplus or deficit after revaluation | 0
Balance at 31 December 2024 | 1,278,355