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RUGER BARBER LIMITED
Unaudited Financial Statements
for the year ended 31 March 2026
Company registration number 11247737
(England and Wales)

# Company Information

For the year ended 31 March 2026

Director | Beak, Alan David

Registered office | 5/6 Salmon Fields Business Village
| Oldham
| OL2 6HT

Registered number | 11247737

Accountant | James Scott (Accounting) LLP
| 5/6 Salmon Fields Business Village
| Royton
| Oldham
| OL2 6HT

# Statement of Financial Position

As at 31 March 2026

| Notes |
2026
2025
£
£
£
£
Current assets
Stocks
9,881
7,860
Debtors
| 4 |
4,248
9,893
Cash at bank and in hand
2,028
5,006
16,157
22,759
Creditors
Amounts falling due within one year
| 5 |
(7,696)
(4,549)
(7,696)
(4,549)
Net current assets (liabilities)
8,461
18,210
Total assets less current liabilities
8,461
18,210
Net assets (liabilities)
8,461
18,210
Capital and reserves
Called up share capital
2
2
Profit and loss account
8,459
18,208
Total equity
8,461
18,210

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444 (2A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 May 2026 and are signed on its behalf by:

Beak, Alan David Beak, Alan David Director |

Company registration number 11247737

# Notes to the Financial Statements

For the year ended 31 March 2026

### 1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue 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 transition can be measured reliably.

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Foreign currencies

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

### 2.4. Stocks and work in progress

Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, inventories are assessed for impairment. If an item of inventory is impaired, the carrying amount is reduced to its selling price less costs to complete and sell, and the impairment loss is recognised immediately in the income statement. When inventories are sold, the carrying amount is recognised as an expense in the period in which the related revenue is recognised.

For long-term contracts where the company provides services or bespoke goods, work in progress is recognised as a contract asset. These are measured by reference to the stage of completion of the contract activity at the reporting date, based on the progress made towards the complete satisfaction of the performance obligations.

### 3. Employees

The average number of employees during the year was 0 (2025: 0).

### 4. Debtors

2026
2025
£
£
Trade debtors
-
4,145
Amounts owed by associates, joint ventures and participating interests
4,248
5,748
Total due within one year
4,248
9,893
Total due after one year
-
-
Total
4,248
9,893

### 5. Creditors due within one year

2026
2025
£
£
Trade creditors
5,773
21,068
Other creditors
528
4,269
Directors loan account
24
304
Taxation and social security
1,371
(22,092)
Accruals and deferred income
-
1,000
Total
7,696
4,549