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Registered number: 09724466 RUTHERFORD PROPERTY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
RUTHERFORD PROPERTY LIMITED REGISTERED NUMBER: 09724466 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 81,380 |  | 78,670
Investments | 5 |  | 1,869,598 |  | 1,567,537
|  |  | 1,950,978 |  | 1,646,207
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 584,594 |  | 591,610 |
Cash at bank and in hand | 8 | 592,494 |  | 1,089,196 |
|  | 1,177,088 |  | 1,680,806 |
Creditors: amounts falling due within one year | 9 | (7,351) |  | (208,516) |
Net current assets |  |  | 1,169,737 |  | 1,472,290
Total assets less current liabilities |  |  | 3,120,715 |  | 3,118,497
Net assets |  |  | 3,120,715 |  | 3,118,497
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Other reserves | 10 |  | 22,934 |  | 55,020
Profit and loss account | 10 |  | 3,097,681 |  | 3,063,377
|  |  | 3,120,715 |  | 3,118,497
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 March 2026.
J H Moody | E A Moody
Director | Director
Page 1
RUTHERFORD PROPERTY LIMITED REGISTERED NUMBER: 09724466 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The notes on pages 5 to 9 form part of these financial statements. Page 2
RUTHERFORD PROPERTY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 AUGUST 2025
| Called up share capital | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 September 2024 | 100 | 55,020 | 3,063,377 | 3,118,497
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 2,218 | 2,218
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 2,218 | 2,218
Transfer to/from profit and loss account | - | (32,086) | 32,086 | -
Total transactions with owners | - | (32,086) | 32,086 | -
At 31 August 2025 | 100 | 22,934 | 3,097,681 | 3,120,715
| The notes on pages 5 to 9 form part of these financial statements.
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RUTHERFORD PROPERTY LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 AUGUST 2024
| Called up share capital | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 September 2023 | 100 | (53,948) | 2,479,541 | 2,425,693
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 700,804 | 700,804
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 700,804 | 700,804
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (8,000) | (8,000)
Transfer to/from profit and loss account | - | 108,968 | (108,968) | -
Total transactions with owners | - | 108,968 | (116,968) | (8,000)
At 31 August 2024 | 100 | 55,020 | 3,063,377 | 3,118,497
| The notes on pages 5 to 9 form part of these financial statements.
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RUTHERFORD PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Rutherford Properties Limited is a private company limited by shares and incorporated in England. Its registered office is 4 Chester Court, Chester Hall Lane, Basildon, SS14 3WR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 5
RUTHERFORD PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as detailed below:. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - |  | 10 years straight line
|  |  |  | Motor vehicles | - | 20% | Reducing balance
|  |  |  | Office equipment | - | 25% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Valuation of investments
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.8 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 6
RUTHERFORD PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Long-term leasehold property | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 September 2024 | 88,000 | 36,979 | 10,007 | 134,986
| Additions | - | 42,999 | - | 42,999
| Disposals | - | (36,979) | - | (36,979)
| At 31 August 2025 | 88,000 | 42,999 | 10,007 | 141,006
| Depreciation |  |  |  |
| At 1 September 2024 | 39,600 | 9,861 | 6,855 | 56,316
| Charge for the year on owned assets | 8,800 | 7,199 | 788 | 16,787
| Disposals | - | (13,477) | - | (13,477)
| At 31 August 2025 | 48,400 | 3,583 | 7,643 | 59,626
| Net book value |  |  |  |
| At 31 August 2025 | 39,600 | 39,416 | 2,364 | 81,380
| At 31 August 2024 | 48,400 | 27,118 | 3,152 | 78,670
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RUTHERFORD PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Fixed asset investments
|  | Investments in associates | Listed investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 75,900 | 1,491,637 | 1,567,537
| Additions | 3,892 | 250,000 | 253,892
| Disposals | - | (551,801) | (551,801)
| Revaluations | - | 599,970 | 599,970
| At 31 August 2025 | 79,792 | 1,789,806 | 1,869,598
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 57,740 | 57,740
| Amounts owed by group undertakings | 519,229 | 528,712
| Other debtors | 5,041 | 5,039
| Prepayments and accrued income | 2,584 | 119
|  | 584,594 | 591,610
7. | Current asset investments
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 592,494 | 1,089,196
|  | 592,494 | 1,089,196
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RUTHERFORD PROPERTY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 112 | 112
| Amounts owed to associates | 50 | 50
| Corporation tax | 1,028 | 206,068
| Other taxation and social security | 52 | 52
| Other creditors | 3,942 | 262
| Accruals and deferred income | 2,167 | 1,972
|  | 7,351 | 208,516
10. | Reserves
Other reserves Other reserves contains the movements in fair value and the associated deferred tax on the listed investments held by the company at the year end. This is a non-distributable reserve.
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £70,833 (2024 - £35,000)
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