REGISTERED NUMBER: 11897684 (England and Wales)

Ruttle Contracting Limited

Financial Statements

for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

MT Ruttle

GH Ruttle

REGISTERED OFFICE:

Lancaster House

Ackhurst Road

Chorley

Lancashire

PR7 1NH

REGISTERED NUMBER:

11897684 (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

6,226

7,782

CURRENT ASSETS

Stocks

5

47,379

136,109

Debtors

6

2,160,166

1,888,778

Cash at bank

708

56,766

2,208,253

2,081,653

CREDITORS

Amounts falling due within one year

7

95,360

173,631

NET CURRENT ASSETS

2,112,893

1,908,022

TOTAL ASSETS LESS CURRENT LIABILITIES

2,119,119

1,915,804

PROVISIONS FOR LIABILITIES

9

41

96

NET ASSETS

2,119,078

1,915,708

CAPITAL AND RESERVES

Called up share capital

10

12

12

Retained earnings

2,119,066

1,915,696

SHAREHOLDERS' FUNDS

2,119,078

1,915,708

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 Contracting 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 in the profit and loss accounts represents amounts invoiced in the year, exclusive of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Work in progress is valued on the basis of direct costs plus attributable overheads based on the

normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

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

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

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 October 2024

and 30 September 2025

19,950

DEPRECIATION

At 1 October 2024

12,168

Charge for year

1,556

At 30 September 2025

13,724

NET BOOK VALUE

At 30 September 2025

6,226

At 30 September 2024

7,782

5.

STOCKS

2025

2024

£

£

Work-in-progress

47,379

136,109

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

337,152

773,063

Amounts owed by group undertakings

1,438,624

138,305

Owed by related undertakings

-

624,218

Other debtors and prepayments

384,390

353,192

2,160,166

1,888,778

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

87,996

119,857

Social security and other taxes

5,364

51,774

Accruals and deferred income

2,000

2,000

95,360

173,631

8.	SECURED DEBTS

There is a cross guarantee and debenture between Contract Services (Millennium) Limited, Ruttle Group Limited, Ruttle Heavy Haulage Limited, Birmingham Civils & Construction Limited, Ruttle Plant (Midlands) 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

41

96

Deferred tax

£

Balance at 1 October 2024

96

Credit to Income Statement during year

(55

)

Balance at 30 September 2025

41

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

12

Ordinary

£1

12

12

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.

The company made purchases of £244,385 (2024: £226,135) from Contract Services (Millenium) Limited, a company under common control. The balance due from Contract Services (Millenium) Limited at 30 September 2025 was £nil (2024: £624,218).

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.