REGISTERED NUMBER: 03799301 (England and Wales)

Ruttle Plant (Midlands) Limited

Financial Statements

for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

GH Ruttle

MT Ruttle

GH Ruttle

REGISTERED OFFICE:

Lancaster House

Ackhurst Road

Chorley

Lancashire

PR7 1NH

REGISTERED NUMBER:

03799301 (England and Wales)

AUDITORS:

McMillan & Co LLP

Chartered Accountants and

Statutory Auditor

28 Eaton Avenue

Matrix Office Park

Buckshaw Village

Chorley

Lancashire

PR7 7NA

FIXED ASSETS

Tangible assets

4

8,422

11,916

CURRENT ASSETS

Debtors

5

976,819

725,714

Cash at bank

15,201

156,767

992,020

882,481

CREDITORS

Amounts falling due within one year

6

242,330

397,053

NET CURRENT ASSETS

749,690

485,428

TOTAL ASSETS LESS CURRENT LIABILITIES

758,112

497,344

PROVISIONS FOR LIABILITIES

9

1,217

2,034

NET ASSETS

756,895

495,310

CAPITAL AND RESERVES

Called up share capital

10

164

164

Retained earnings

756,731

495,146

SHAREHOLDERS' FUNDS

756,895

495,310

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 Income Statement 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

1.	STATUTORY INFORMATION

Ruttle Plant (Midlands) 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 derived from the hire and re-hire of plant, wagons and low loaders.

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax. For hires that overlap the year end, an element of income is recognised for uninvoiced hires up to the year end date.

Tangible fixed assets

All fixed assets are initially recorded at cost, less depreciation. Cost represents the purchase price of assets acquired, plus any other directly attributable costs incurred in bringing the asset to a useable condition.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant & machinery - 20% reducing balance

Motor vehicles - 20% reducing balance

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.

Taxation

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

Hire purchase and leasing commitments

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 October 2024

165,872

38,141

204,013

Disposals

(11,499

)

(4,850

)

(16,349

)

At 30 September 2025

154,373

33,291

187,664

DEPRECIATION

At 1 October 2024

157,801

34,296

192,097

Charge for year

1,988

949

2,937

Eliminated on disposal

(11,092

)

(4,700

)

(15,792

)

At 30 September 2025

148,697

30,545

179,242

NET BOOK VALUE

At 30 September 2025

5,676

2,746

8,422

At 30 September 2024

8,071

3,845

11,916

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

620,634

713,810

Amounts owed by group undertakings

344,085

-

Prepayments

12,100

11,904

976,819

725,714

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

163,806

221,431

Amounts owed to group undertakings

-

99,887

Social security and other taxes

60,148

56,855

Other creditors

9,226

9,730

Accruals and deferred income

9,150

9,150

242,330

397,053

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

1,298

8.	SECURED DEBTS

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

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

(817

)

(934

)

Deferred tax

2,034

2,968

1,217

2,034

Deferred tax

£

Balance at 1 October 2024

2,034

Credit to Income Statement during year

(817

)

Balance at 30 September 2025

1,217

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

164

Ordinary

£1

164

164

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

11.	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

12.	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.

13.	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.