IRIS Accounts Production v26.1.0.640 05134415 Board of Directors 1.1.25 31.12.25 31.12.25 5.5.26 false true false false true false Auditors Opinion Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05134415 2024-12-31 05134415 2025-12-31 05134415 2025-01-01 2025-12-31 05134415 2023-12-31 05134415 2024-01-01 2024-12-31 05134415 2024-12-31 05134415 ns15:EnglandWales 2025-01-01 2025-12-31 05134415 ns14:PoundSterling 2025-01-01 2025-12-31 05134415 ns10:Director1 2025-01-01 2025-12-31 05134415 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05134415 ns10:SmallEntities 2025-01-01 2025-12-31 05134415 ns10:Audited 2025-01-01 2025-12-31 05134415 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 05134415 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05134415 ns10:FullAccounts 2025-01-01 2025-12-31 05134415 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 05134415 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 05134415 ns10:OrdinaryShareClass3 2025-01-01 2025-12-31 05134415 ns10:Director2 2025-01-01 2025-12-31 05134415 ns10:CompanySecretary1 2025-01-01 2025-12-31 05134415 ns10:RegisteredOffice 2025-01-01 2025-12-31 05134415 ns5:CurrentFinancialInstruments 2025-12-31 05134415 ns5:CurrentFinancialInstruments 2024-12-31 05134415 ns5:ShareCapital 2025-12-31 05134415 ns5:ShareCapital 2024-12-31 05134415 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 05134415 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 05134415 ns5:PlantMachinery 2025-01-01 2025-12-31 05134415 ns5:PlantMachinery 2024-12-31 05134415 ns5:PlantMachinery 2025-12-31 05134415 ns5:PlantMachinery 2024-12-31 05134415 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 05134415 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 05134415 ns10:OrdinaryShareClass1 2025-12-31 05134415 ns10:OrdinaryShareClass2 2025-12-31 05134415 ns10:OrdinaryShareClass3 2025-12-31

REGISTERED NUMBER: 05134415 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RUF UK LIMITED

| RUF UK LIMITED (REGISTERED NUMBER: 05134415) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| RUF UK LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | R Ruf

| M Ensor

| SECRETARY: | Holder Blackthorn LLP

| REGISTERED OFFICE: | Studio 2

| 50-54 St Pauls Square

| Birmingham

| B3 1QS

| REGISTERED NUMBER: | 05134415 (England and Wales)

| AUDITORS: | Locke Williams Associates LLP

| Chartered Accountants

| Registered Auditor

| Studio 2

| 50-54 St Pauls Square

| Birmingham

| West Midlands

| B3 1QS

| RUF UK LIMITED (REGISTERED NUMBER: 05134415) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 60,845 |  | 93,803 |  |

CURRENT ASSETS

Stocks | 246,614 |  | 272,616 |  |

Debtors | 5 | 167,219 |  | 164,518 |  |

Cash at bank and in hand | 315,809 |  | 288,841 |  |

729,642 |  | 725,975 |  |

CREDITORS

Amounts falling due within one year | 6 | 643,034 |  | 581,251 |  |

NET CURRENT ASSETS | 86,608 |  | 144,724 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 147,453 |  | 238,527 |  |

PROVISIONS FOR LIABILITIES | 15,987 |  | 30,405 |  |

NET ASSETS | 131,466 |  | 208,122 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 200 |  | 200 |  |

Retained earnings | 131,266 |  | 207,922 |  |

SHAREHOLDERS' FUNDS | 131,466 |  | 208,122 |  |

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

R Ruf - Director

| RUF UK LIMITED (REGISTERED NUMBER: 05134415) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Ruf UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Sale of goods

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the goods or installation of machines.

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from servicing and repair work is recognised by reference to the stage of completion at the balance sheet date.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 50% on cost, 33% on reducing balance, 25% on reducing balance and 20% on reducing balance

| Stand-by equipment, which the company carries as demo stock and stock for hire, are accounted for as property, plant and equipment where they are expected to be used by the company during more than one period. These assets are recognised at cost less any accumulated depreciation or impairment losses.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

| 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| RUF UK LIMITED (REGISTERED NUMBER: 05134415) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 230,301 |  |

| Additions | 1,212 |  |

| Disposals | (1,074 | ) |

| Transfer to stock for resale | (44,839 | ) |

| At 31 December 2025 | 185,600 |  |

| DEPRECIATION

| At 1 January 2025 | 136,498 |  |

| Charge for year | 14,170 |  |

| Eliminated on disposal | (1,074 | ) |

| Transfer to stock for resale | (24,839 | ) |

| At 31 December 2025 | 124,755 |  |

| NET BOOK VALUE

| At 31 December 2025 | 60,845 |  |

| At 31 December 2024 | 93,803 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 107,537 |  | 132,206 |  |

| Other debtors | 59,682 |  | 32,312 |  |

167,219 |  | 164,518 |  |

| RUF UK LIMITED (REGISTERED NUMBER: 05134415) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 17,809 |  | 9,838 |  |

| Amounts owed to related party | 574,185 |  | 477,492 |  |

| Taxation and social security | 41,695 |  | 58,805 |  |

| Other creditors | 9,345 |  | 35,116 |  |

643,034 |  | 581,251 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary A | £1 | 100 |  | 100 |  |

| 51 | Ordinary B | £1 | 51 |  | 51 |  |

| 49 | Ordinary C | £1 | 49 |  | 49 |  |

200 |  | 200 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| David Williams FCA FCCA (Senior Statutory Auditor)

| for and on behalf of Locke Williams Associates LLP

9. | OTHER FINANCIAL COMMITMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

|  | 2025 |  |  | 2024 |

| £ |  |  | £ |  |

| Within one year |  | 7,167 |  |  | 43,000 |

| Between one and five years |  | - |  |  | 7,167 |

|  | 50,167 |  |  | 24,000 |

10. | RELATED PARTY DISCLOSURES

| Ruf Maschinenbau GmbH & Co. KG

| A company with common shareholders

| During the year the company purchased goods and services of £275,128 (2024 - £324,811) from Ruf Maschinenbau GmbH & Co. KG.

2025 | 2024 |

£ | £ |

| Amount due to related party at the balance sheet date | 574,185 |  | 477,492 |  |

| The company is wholly owned by Ruf Trading 1 GmbH & Co. KG, 101 Hausener Strasse, 86874 Tussenhausen-Zaisertshoften, Germany.