Company registration number 04656882 (England and Wales)
RUDKIN & HERBERT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
RUDKIN & HERBERT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
RUDKIN & HERBERT LIMITED
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
12,922
16,852
Current assets
Stocks
15,000
30,000
Debtors
4
170,571
165,425
Cash at bank and in hand
25,991
22,403
211,562
217,828
Creditors: amounts falling due within one year
5
(201,651)
(199,927)
Net current assets
9,911
17,901
Total assets less current liabilities
22,833
34,753
Creditors: amounts falling due after more than one year
6
(19,455)
(23,362)
Provisions for liabilities
(2,455)
(4,213)
Net assets
923
7,178
Capital and reserves
Called up share capital
99
99
Profit and loss reserves
824
7,079
Total equity
923
7,178
RUDKIN & HERBERT LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2025
31 May 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 8 January 2026
Mr I A Herbert
Director
Company registration number 04656882 (England and Wales)
RUDKIN & HERBERT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Rudkin & Herbert Limited is a private company limited by shares incorporated in England and Wales. The registered office is 80 Upperton Road, Leicester, United Kingdom, LE3 0HB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% NBV
Computers
15% NBV
Motor vehicles
25% NBV

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

RUDKIN & HERBERT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
14
18
RUDKIN & HERBERT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 June 2024
2,736
3,812
68,809
75,357
Additions
-
0
318
-
0
318
Disposals
-
0
-
0
(3,000)
(3,000)
At 31 May 2025
2,736
4,130
65,809
72,675
Depreciation and impairment
At 1 June 2024
2,623
2,843
53,039
58,505
Depreciation charged in the year
17
193
3,911
4,121
Eliminated in respect of disposals
-
0
-
0
(2,873)
(2,873)
At 31 May 2025
2,640
3,036
54,077
59,753
Carrying amount
At 31 May 2025
96
1,094
11,732
12,922
At 31 May 2024
113
969
15,770
16,852
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
111,746
137,705
Other debtors
31,334
2,951
Prepayments and accrued income
27,491
24,769
170,571
165,425
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,568
5,117
Obligations under finance leases
-
0
1,058
Trade creditors
149,596
131,228
Corporation tax
3,359
16,744
Other taxation and social security
29,049
29,630
Other creditors
15,079
16,150
201,651
199,927
RUDKIN & HERBERT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
19,455
23,362
7
Directors' transactions

Dividends totalling £18,400 (2024 - £52,000) were paid in the year in respect of shares held by the company's directors.

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
-
(497)
42,400
(18,400)
23,503
(497)
42,400
(18,400)
23,503
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