A W Rushen Building Services Limited

Registered number

04898779

Filleted Accounts

30 September 2025

A W Rushen Building Services Limited
Registered number:		04898779
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets			10,465			13,177

Current assets
Debtors	3	82,885			69,973
Investments held as current assets	4	90,480			78,158
Cash at bank and in hand		338,186			342,021
		511,551			490,152

Creditors: amounts falling due within one year	5	(201,001)			(173,329)

Net current assets			310,550			316,823

Total assets less current liabilities			321,015			330,000


Provisions for liabilities			(2,616)			(3,294)


Net assets			318,399			326,706

Capital and reserves
Called up share capital			1			1
Profit and loss account			318,398			326,705

Shareholder's funds			318,399			326,706

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Anthony W Rushen
Director
Approved by the board on 22 June 2026

A W Rushen Building Services Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25 % on a reducing balance basis
	Furniture and equipment	25 % on a reducing balance basis
	Motor Vehicles	25 % on a reducing balance basis

	Investments
	Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Debtors		2025		2024
£				£

	Trade debtors		17,041		16,480
	Work In Progress		65,000		52,822
	Other debtors		844		671
			82,885		69,973


4	Investments held as current assets		2025		2024
£				£
	Fair value
	Listed investments		90,480		78,158

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments		12,322		11,989


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Director's Loan		168,807		163,068
	Trade creditors		12,235		5,110
	Taxation and social security costs		17,808		3,000
	Other creditors		2,151		2,151
			201,001		173,329


6	Other information

	A W Rushen Building Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Crowhurst Farmhouse
	Crowhurst Lane
	Borough Green
	Kent
	TN15 8PE