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Company Registration No. 11605938 (England and Wales)
Rusev Care Limited Unaudited accounts for the year ended 31 October 2025
Rusev Care Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Rusev Care Limited Company Information for the year ended 31 October 2025
Directors
Rosen Rusev Tsenka Ruseva
Company Number
11605938 (England and Wales)
Registered Office
25 PEMBROKE ROAD HAVERFORDWEST SIR BENFRO SA61 1JW WALES
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Rusev Care Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
79,996 
89,996 
Tangible assets
5
677,020 
684,590 
757,016 
774,586 
Current assets
Cash at bank and in hand
80,016 
29,174 
Creditors: amounts falling due within one year
6
(46,739)
(54,354)
Net current assets/(liabilities)
33,277 
(25,180)
Total assets less current liabilities
790,293 
749,406 
Creditors: amounts falling due after more than one year
7
(166,366)
(200,606)
Net assets
623,927 
548,800 
Capital and reserves
Called up share capital
3 
3 
Revaluation reserve
236,759 
236,759 
Profit and loss account
387,165 
312,038 
Shareholders' funds
623,927 
548,800 
For the year ending 31 October 2025 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 8 June 2026 and were signed on its behalf by
Rosen Rusev Director Company Registration No. 11605938
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Rusev Care Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Rusev Care Limited is a private company, limited by shares, registered in England and Wales, registration number 11605938. The registered office is 25 PEMBROKE ROAD, HAVERFORDWEST, SIR BENFRO, SA61 1JW, WALES.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
2% NBV
Plant & machinery
Straight line 4 years
Motor vehicles
Straight line 4 years
Computer equipment
Straight line 3 years
Intangible fixed assets
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed 10 years if a reliable estimate of the useful life cannot be made.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2024
99,996 
At 31 October 2025
99,996 
Amortisation
At 1 November 2024
10,000 
Charge for the year
10,000 
At 31 October 2025
20,000 
Net book value
At 31 October 2025
79,996 
At 31 October 2024
89,996 
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Rusev Care Limited Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 November 2024
690,000 
1,110 
18,871 
- 
1,773 
711,754 
Additions
- 
728 
- 
10,030 
- 
10,758 
At 31 October 2025
690,000 
1,838 
18,871 
10,030 
1,773 
722,512 
Depreciation
At 1 November 2024
13,800 
758 
11,038 
- 
1,568 
27,164 
Charge for the year
13,524 
270 
1,958 
2,508 
68 
18,328 
At 31 October 2025
27,324 
1,028 
12,996 
2,508 
1,636 
45,492 
Net book value
At 31 October 2025
662,676 
810 
5,875 
7,522 
137 
677,020 
At 31 October 2024
676,200 
352 
7,833 
- 
205 
684,590 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
8,241 
8,241 
Trade creditors
5,807 
3,027 
Amounts owed to group undertakings and other participating interests
9,970 
- 
Taxes and social security
27,094 
43,240 
Loans from directors
(4,373)
(154)
46,739 
54,354 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
166,366 
198,884 
Obligations under finance leases and hire purchase contracts
- 
1,722 
166,366 
200,606 
8
Average number of employees
During the year the average number of employees was 16 (2024: 16).
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