Company registration number 09789100 (England and Wales)
RUFIORKA LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
RUFIORKA LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
RUFIORKA LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
13,496
23,065
Investment property
4
1,245,304
1,183,702
1,258,800
1,206,767
Current assets
Debtors
5
271,955
267,702
Cash at bank and in hand
81,268
455,968
353,223
723,670
Creditors: amounts falling due within one year
6
(411,654)
(710,975)
Net current (liabilities)/assets
(58,431)
12,695
Total assets less current liabilities
1,200,369
1,219,462
Creditors: amounts falling due after more than one year
7
(196,717)
(212,504)
Provisions for liabilities
(48,648)
(51,040)
Net assets
955,004
955,918
Capital and reserves
Called up share capital
8
10
10
Revaluation reserve
146,126
126,025
Profit and loss reserves
808,868
829,883
Total equity
955,004
955,918

For the financial year ended 30 September 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 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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 22 April 2026 and are signed on its behalf by:
Mr B Gallagher
Director
Company registration number 09789100 (England and Wales)
RUFIORKA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Rufiorka Limited is a private company limited by shares incorporated in England and Wales. The registered office is 59-61 High Street, Southend-On-Sea, Essex, SS1 1HZ.

1.1
Basis of preparation

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. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for rent on a leasehold property.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost, 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:

Fixtures, fittings & equipment
20% on cost
Computer equipment
20% on cost
Motor vehicles
20% on cost
1.4
Investment property

Investment property, which is property held to earn rentals and for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

RUFIORKA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

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

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.

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.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

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

2025
2024
Number
Number
Total
5
2
RUFIORKA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
3
Tangible fixed assets
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024
1,320
-
0
51,500
52,820
Additions
-
0
995
-
0
995
At 30 September 2025
1,320
995
51,500
53,815
Depreciation and impairment
At 1 October 2024
572
-
0
29,183
29,755
Depreciation charged in the year
264
-
0
10,300
10,564
At 30 September 2025
836
-
0
39,483
40,319
Carrying amount
At 30 September 2025
484
995
12,017
13,496
At 30 September 2024
748
-
0
22,317
23,065
4
Investment property
2025
£
Fair value
At 1 October 2024
1,183,702
Additions
61,602
At 30 September 2025
1,245,304
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
271,955
267,702
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
33,305
51,549
Trade creditors
108
92
Taxation and social security
32,453
41,024
Other creditors
345,788
618,310
411,654
710,975
RUFIORKA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
6
Creditors: amounts falling due within one year
(Continued)
- 5 -

Included in creditors: amounts falling due within one year is a bank loan of £33,305 (2024 - £51,549) secured by a fixed charge over the investment property.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
196,717
212,504
Creditors which fall due after five years are payable as follows:
Payable by instalments
-
6,309

Included in creditors: amounts falling due in more than one year is a bank loan of £196,717 (2024 - £212,504) secured by a fixed charge over the investment property.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
9
9
9
9
Ordinary A of £1 each
1
1
1
1
10
10
10
10
9
Related party transactions

Included in debtors: amounts falling due within one yea r, is an amount of £205,663 (202 4 - £211,374) owed from a company under common control.

Included in creditors: amounts falling due within one yea r, is an amount of £259,416 (202 4 - £607,660) owed to a company under common control.

10
Directors' transactions

Dividends totalling £80,000 (2024 - £15,000) were paid in the year in respect of shares held by the company's directors.

The director operates a current loan account with the company, which is debited with payments made by the company on behalf of the director and credited with funds introduced and undrawn director’s fees. At the year end

the amount outstanding to the director was £82,518 (202 4 - £16,275): this amount being included in creditors: amounts falling due within one year.

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