IRIS Accounts Production v26.1.10.61 05193903 Board of Directors 1.10.24 30.9.25 30.9.25 23/6/2026 0 0 false true false false true false Auditors Opinion Ordinary "A" 1.00000 Ordinary "B" 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05193903 2024-09-30 05193903 2025-09-30 05193903 2024-10-01 2025-09-30 05193903 2023-09-30 05193903 2023-10-01 2024-09-30 05193903 2024-09-30 05193903 ns15:EnglandWales 2024-10-01 2025-09-30 05193903 ns14:PoundSterling 2024-10-01 2025-09-30 05193903 ns10:Director1 2024-10-01 2025-09-30 05193903 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05193903 ns10:SmallEntities 2024-10-01 2025-09-30 05193903 ns10:Audited 2024-10-01 2025-09-30 05193903 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 05193903 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05193903 ns10:FullAccounts 2024-10-01 2025-09-30 05193903 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 05193903 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 05193903 ns10:Director2 2024-10-01 2025-09-30 05193903 ns10:Director3 2024-10-01 2025-09-30 05193903 ns10:RegisteredOffice 2024-10-01 2025-09-30 05193903 ns5:CurrentFinancialInstruments 2025-09-30 05193903 ns5:CurrentFinancialInstruments 2024-09-30 05193903 ns5:ShareCapital 2025-09-30 05193903 ns5:ShareCapital 2024-09-30 05193903 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 05193903 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 05193903 ns10:OrdinaryShareClass1 2025-09-30 05193903 ns10:OrdinaryShareClass2 2025-09-30

REGISTERED NUMBER: 05193903 (England and Wales)

| Ruttle Plant (North East) Limited |

| Financial Statements |

| for the Year Ended 30 September 2025 |

Ruttle Plant (North East) Limited (Registered number: 05193903)

Contents of the Financial Statements

for the year ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Ruttle Plant (North East) Limited

Company Information

for the year ended 30 September 2025

| DIRECTORS: | GH Ruttle

| GH Ruttle

| MT Ruttle

| REGISTERED OFFICE: | Lancaster House

| Ackhurst Road

| Chorley

| Lancashire

| PR7 1NH

| REGISTERED NUMBER: | 05193903 (England and Wales)

| AUDITORS: | McMillan & Co LLP

| Chartered Accountants and

| Statutory Auditor

| 28 Eaton Avenue

| Matrix Office Park

| Buckshaw Village

| Chorley

| Lancashire

| PR7 7NA

Ruttle Plant (North East) Limited (Registered number: 05193903)

Balance Sheet

30 September 2025

2025 | 2024 |

| Notes | £ | £

CURRENT ASSETS

Stocks | 1,500,000 |  | 2,016,630 |  |

CREDITORS

Amounts falling due within one year | 4 | 3,470,401 |  | 3,460,190 |  |

NET CURRENT LIABILITIES | (1,970,401 | ) | (1,443,560 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,970,401 | ) | (1,443,560 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 2 |  | 2 |  |

Retained earnings | (1,970,403 | ) | (1,443,562 | ) |

SHAREHOLDERS' FUNDS | (1,970,401 | ) | (1,443,560 | ) |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

GH Ruttle - Director

Ruttle Plant (North East) Limited (Registered number: 05193903)

Notes to the Financial Statements

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Ruttle Plant (North East) 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 (£).

| The amounts in the financial statements have been rounded to the nearest £1.

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.

| Going concern

| The financial statements are prepared on a going concern basis which the directors believe to be appropriate for the following reasons.

| The parent company has committed to provide financial support to this company for the foreseeable future, should this be required. The directors do not prepare formal forecasts, but instead rely on their market knowledge and experience to monitor future cashflow requirements. The Group is in the process of realising various development assets, which will supplement their operating cashflows and enable them to reduce their reliance on bank and hire purchase funding.

| The forecasts also include additional funding as required to be provided by the shareholders in the event of delays in the completion of other projects.

| Based on the above indications, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis.

| The financial statements do not include any adjustments that would result from this basis of preparation being inappropriate.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Stocks

| The value of work in progress is the direct costs and attributable overheads to date of development projects. Provisions are made for foreseeable losses and no profit element is included in the valuation.

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

Ruttle Plant (North East) Limited (Registered number: 05193903)

Notes to the Financial Statements - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

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

2025 | 2024 |

| £ | £

| Amounts owed to group undertakings | 3,465,656 |  | 3,455,445 |  |

| Accrued expenses | 4,745 |  | 4,745 |  |

3,470,401 |  | 3,460,190 |  |

5. | SECURED DEBTS

| There is a cross guarantee and debenture between Contract Services (Millennium) Limited, Ruttle Group Limited, Ruttle Plant Contracting Limited, Ruttle Plant Hire Limited and Ruttle Plant Holdings Limited dated 18 May 2021.

| There are fixed and floating charges over all the assets dated 11 March 2016 and 12 April 2018 in favour of Barclays Bank PLC, covering the assets of Ruttle Plant (North East) Limited.

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 1 | Ordinary "A" | £1 | 1 |  | 1 |  |

| 1 | Ordinary "B" | £1 | 1 |  | 1 |  |

2 |  | 2 |  |

| The shares have attached to them full voting, dividend and capital distribution rights.

Ruttle Plant (North East) Limited (Registered number: 05193903)

Notes to the Financial Statements - continued

for the year ended 30 September 2025

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

| The Report of the Auditors was unqualified.

| Andrea Gerring FCA (Senior Statutory Auditor)

| for and on behalf of McMillan & Co LLP

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is Ruttle Group Limited. The accounts of this company are consolidated into Ruttle Group Limited, copies of which are available from their registered office at Lancaster House, Ackhurst Road, Chorley, PR7 1NH.

| The Group is ultimately controlled by GH Ruttle, the director of the ultimate parent company.