Company Registration No. 05110458 (England and Wales)
Rufflebrothers Limited
Unaudited accounts
for the year ended 31 March 2026
Rufflebrothers Limited
Unaudited accounts
Contents
Rufflebrothers Limited
Company Information
for the year ended 31 March 2026
Directors
Mark Ruffle
Sally Louise Spray
Company Number
05110458 (England and Wales)
Registered Office
The Dortor Bussage Lodge
Bussage
Stroud
GL6 8BB
England
Accountants
Marc Austin Accountancy
5 Workmans Close
Cam
Dursley
Gloucestershire
GL11 6JR
Rufflebrothers Limited
Statement of financial position
as at 31 March 2026
Tangible assets
4,147
5,342
Cash at bank and in hand
3,018
6,731
Creditors: amounts falling due within one year
(12,881)
(24,470)
Net current liabilities
(3,357)
(3,951)
Total assets less current liabilities
790
1,391
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
-
276
For the year ending 31 March 2026 the company 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 accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
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
Mark Ruffle
Director
Company Registration No. 05110458
Rufflebrothers Limited
Notes to the Accounts
for the year ended 31 March 2026
Rufflebrothers Limited is a private company, limited by shares, registered in England and Wales, registration number 05110458. The registered office is The Dortor Bussage Lodge, Bussage, Stroud, GL6 8BB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Rufflebrothers Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
1,733
39,973
41,706
At 31 March 2026
1,920
39,973
41,893
At 1 April 2025
1,056
35,308
36,364
Charge for the year
216
1,166
1,382
At 31 March 2026
1,272
36,474
37,746
At 31 March 2026
648
3,499
4,147
At 31 March 2025
677
4,665
5,342
Amounts falling due within one year
Other debtors
1,754
13,284
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
1,503
3,495
Obligations under finance leases and hire purchase contracts
-
300
Taxes and social security
7,769
13,766
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan on 31/03/25 with interest charged if outstanding for more than 6 months at BoE base rate +2%
6,642
-
6,642
-
Loan on 31/03/26 with interest charged if outstanding for more than 6 months at BoE base rate +2%
-
877
-
877
Loan on 31/03/25 with interest charged if outstanding for more than 6 months at BoE base rate +2%
6,642
-
6,642
-
Loan on 31/03/26 with interest charged if outstanding for more than 6 months at BoE base rate +2%
-
877
-
877
13,284
1,754
13,284
1,754
Rufflebrothers Limited
Notes to the Accounts
for the year ended 31 March 2026
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).