| REGISTERED NUMBER: |
| Ruttle Plant Holdings Limited |
| Financial Statements |
| for the Year Ended 30 September 2025 |
| REGISTERED NUMBER: |
| Ruttle Plant Holdings Limited |
| Financial Statements |
| for the Year Ended 30 September 2025 |
| Ruttle Plant Holdings Limited (Registered number: 01333237) |
| 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 Holdings Limited |
| Company Information |
| for the year ended 30 September 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| AUDITORS: |
| Chartered Accountants and |
| Statutory Auditor |
| 28 Eaton Avenue |
| Matrix Office Park |
| Buckshaw Village |
| Chorley |
| Lancashire |
| PR7 7NA |
| Ruttle Plant Holdings Limited (Registered number: 01333237) |
| Balance Sheet |
| 30 September 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 13 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 14 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Ruttle Plant Holdings Limited (Registered number: 01333237) |
| Notes to the Financial Statements |
| for the year ended 30 September 2025 |
| 1. | STATUTORY INFORMATION |
| Ruttle Plant Holdings Limited is a |
| 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 |
| 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 represents net invoiced sales of goods, properties, and hire of plant, excluding value added tax. |
| Tangible fixed assets |
| Freehold property | - |
| Short leasehold | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Freehold land is not depreciated. No depreciation is provided on the company's freehold buildings as the directors consider that the lives of these assets are so long and residual values, based on prices prevailing at the time of acquisition, are sufficiently high that any depreciation would be immaterial. Provision is made in the profit and loss account in the event of any permanent diminution in the value of the properties. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost less any diminution in value. |
| Ruttle Plant Holdings Limited (Registered number: 01333237) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Stocks |
| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Other investments |
| Other investments are stated at cost less any provision for diminution in value. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| Ruttle Plant Holdings Limited (Registered number: 01333237) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Freehold | Short | Plant and |
| property | leasehold | machinery |
| £ | £ | £ |
| COST |
| At 1 October 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 September 2025 |
| DEPRECIATION |
| At 1 October 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| Fixtures |
| and | Motor |
| fittings | vehicles | Totals |
| £ | £ | £ |
| COST |
| At 1 October 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 September 2025 |
| DEPRECIATION |
| At 1 October 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| Included in the net book value of fixed assets is an amount of £20,839,300 (2024: £22,410,528) financed by hire purchase agreements at the year end. |
| Ruttle Plant Holdings Limited (Registered number: 01333237) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2025 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group | Other |
| undertakings | investments | Totals |
| £ | £ | £ |
| COST |
| At 1 October 2024 |
| and 30 September 2025 | 164,685 |
| PROVISIONS |
| At 1 October 2024 |
| and 30 September 2025 | - | 162,363 | 162,363 |
| NET BOOK VALUE |
| At 30 September 2025 | 2,322 |
| At 30 September 2024 | 2,322 |
| 6. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Property stock and work in |
| progress |
| Farm stock |
| Other stock | 26,825 | 26,414 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| Due from related undertakings | 61,818 | 4,670,798 |
| VAT |
| Prepayments and accrued income |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 10) |
| Hire purchase contracts (see note 11) |
| Trade creditors |
| Amounts owed to group undertakings |
| Other creditors |
| Due to related undertakings | 1,680,503 | 742,401 |
| Directors' current accounts | 3,959,952 | 4,085,412 |
| Accruals and deferred income |
| Ruttle Plant Holdings Limited (Registered number: 01333237) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued |
| The director's current account is unsecured and interest free with no fixed repayment date. |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 10) |
| Hire purchase contracts (see note 11) |
| 10. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank overdrafts |
| Bank loans |
| Amounts falling due between two and five years: |
| Bank loans - 2-5 years |
| The interest on the bank loan is repayable monthly and is charged at a current variable rate of 8.99%.The loan is repayable in full on or by 29 October 2029. |
| 11. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| Ruttle Plant Holdings Limited (Registered number: 01333237) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2025 |
| 12. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank overdraft |
| Bank loans |
| Hire purchase contracts | 13,277,870 | 16,230,358 |
| There is a cross guarantee and debenture between Contract Services (Millennium) Limited, Ruttle Group Limited, Ruttle Plant Hire Limited, Birmingham Civils & Construction Limited, Ruttle Contracting Limited, Ruttle Plant (Midlands) Limited, Rut |
| There is a fixed charge over the properties held by the company in favour of the bank loan. |
| Hire purchase creditors are secured on the relevant assets. |
| 13. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances |
| Deferred tax |
| £ |
| Balance at 1 October 2024 |
| Charge to Income Statement during year |
| Balance at 30 September 2025 |
| 14. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 4,000 | 4,000 |
| The shares have attached to them full voting, dividend and capital distribution rights. |
| 15. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| 16. | 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. |
| Ruttle Plant Holdings Limited (Registered number: 01333237) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2025 |
| 16. | RELATED PARTY DISCLOSURES - continued |
| The following companies are related to Ruttle Plant Holdings Limited as they are also controlled by GH Ruttle. |
| During the year purchases of £308,014 (2024: £303,724) were made from Contract Services (Millenium) Limited. At the year end the balance owed to Ruttle Plant Holdings Limited was £643,258 (2024: £4,608,980 due from). |
| During the year sales of £nil (2024: £nil) were made to Digger Excavating Inc. Payments of £294,844 (2024: £2,644) were made by them during the year. At the year end amounts owed to this company from Ruttle Plant Holdings Limited were £1,037,245 (2024: £742,401). |
| At the year end Harrick Limited owed to Ruttle Plant Holdings Limited a balance of £61,818 (2024: £61,818). |
| . |
| 17. | 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. |