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Ruger Commercial Limited
Unaudited Financial Statements
for the year ended 31 May 2026
Company registration number 13393396
(England and Wales)

# Company Information

For the year ended 31 May 2026

Directors | Beak, Reece Andrew
| Beak, Alan David

Registered office | 5/6 Salmon Fields Business Village
| Oldham
| OL2 6HT

Registered number | 13393396

Accountant | James Scott (Accounting) LLP
| 5/6 Salmon Fields Business Village
| Royton
| Oldham
| OL2 6HT

# Statement of Financial Position

As at 31 May 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 4 |
469,279
469,279
469,279
469,279
Current assets
Debtors
| 5 |
730
730
Cash at bank and in hand
3,331
2,423
4,061
3,153
Creditors
Amounts falling due within one year
| 6 |
(211,652)
(213,923)
(211,652)
(213,923)
Net current assets (liabilities)
(207,591)
(210,770)
Total assets less current liabilities
261,688
258,509
Creditors
Amounts falling due after one year
| 7 |
(279,937)
(285,490)
(279,937)
(285,490)
Net assets (liabilities)
(18,249)
(26,981)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(18,251)
(26,983)
Total equity
(18,249)
(26,981)

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 June 2026 and are signed on its behalf by:

Beak, Alan David Beak, Alan David Director |

Company registration number 13393396

# Notes to the Financial Statements

For the year ended 31 May 2026

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. 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.

### 2.3. Foreign currencies

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

### 3. Employees

The average number of employees during the year was 0 (2025: 0).

### 4. Tangible fixed assets

Land and buildings
Total
£
£
Cost
At 1 June 2025
469,279
469,279
At 31 May 2026
469,279
469,279
Depreciation and impairment
At 31 May 2026
-
-
Net book value
At 31 May 2026
469,279
469,279
At 31 May 2025
469,279
469,279

### 5. Debtors

2026
2025
£
£
Other debtors
730
730
Total due within one year
730
730
Total due after one year
-
-
Total
730
730

### 6. Creditors due within one year

2026
2025
£
£
Bank loans and overdrafts
5,000
5,400
Other creditors
4,248
5,748
Directors loan account
201,079
201,500
Accruals and deferred income
1,325
1,275
Total
211,652
213,923

### 7. Creditors due after one year

2026
2025
£
£
Bank loans and overdrafts
279,937
285,490
Total
279,937
285,490