Rudy Construction Company Ltd - Filleted accounts

Registered number

09982712

Rudy Construction Company Ltd

Filleted Accounts

28 February 2026

Rudy Construction Company Ltd
Registered number:		09982712
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		108,553			66,888

Current assets
Debtors	4	403			52,253
Cash at bank and in hand		102,129			88,682
		102,532			140,935

Creditors: amounts falling due within one year	5	(29,250)			(48,013)

Net current assets			73,282			92,922

Net assets			181,835			159,810

Capital and reserves
Called up share capital			100			100
Profit and loss account			181,735			159,710

Shareholders' funds			181,835			159,810

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Mrs Rosangela Santos Hercheui
Director
Approved by the board on 8 April 2026

Rudy Construction Company Ltd
Notes to the Accounts
for the year ended 28 February 2026


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.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	8,063		112,754		120,817
	Additions	1,857		58,962		60,819
	At 28 February 2026	9,920		171,716		181,636

	Depreciation
	At 1 March 2025	5,220		48,709		53,929
	Charge for the year	703		18,451		19,154
	At 28 February 2026	5,923		67,160		73,083

	Net book value
	At 28 February 2026	3,997		104,556		108,553
	At 28 February 2025	2,843		64,045		66,888


4	Debtors			2026		2025
£					£

	Trade debtors			-		18,114
	Other debtors			403		34,139
				403		52,253


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			6,384		6,464
	Trade creditors			187		-
	Taxation and social security costs			16,734		32,089
	Other creditors			5,945		9,460
				29,250		48,013


6	Other information
	Rudy Construction Company Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	35 Grafton Way
	LONDON
	W1T 5DB