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Company Registration No. 03572221 (England and Wales)
Ruston Eggs Limited Unaudited accounts for the year ended 31 October 2025
Ruston Eggs Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Ruston Eggs Limited Company Information for the year ended 31 October 2025
Director
Mr M Brack
Secretary
Ms K Cochran
Company Number
03572221 (England and Wales)
Registered Office
Ruston Parva Eggs Ltd Ruston Parva Driffield North Humberside YO25 4DG England
Accountants
Woolley & Co - Accountants and Chartered Tax Advisors Crown House, York Road Shiptonthorpe York East Yorkshire YO43 3PF
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Ruston Eggs Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
6,329,165
6,557,178
Investment property
5
520,000
520,000
6,849,165
7,077,178
Current assets
Inventories
138,120
117,500
Debtors
6
256,423
355,209
Cash at bank and in hand
3,563
970
398,106
473,679
Creditors: amounts falling due within one year
7
(1,480,885)
(1,458,468)
Net current liabilities
(1,082,779)
(984,789)
Total assets less current liabilities
5,766,386
6,092,389
Creditors: amounts falling due after more than one year
8
(3,660,934)
(3,939,066)
Provisions for liabilities
Deferred tax
(383,626)
(383,626)
Net assets
1,721,826
1,769,697
Capital and reserves
Called up share capital
490
490
Revaluation reserve
1,985,991
1,985,991
Profit and loss account
(264,655)
(216,784)
Shareholders' funds
1,721,826
1,769,697
For the year ending 31 October 2025 the company 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 June 2026 and were signed on its behalf by
Mr M Brack Director Company Registration No. 03572221
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Ruston Eggs Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Ruston Eggs Limited is a private company, limited by shares, registered in England and Wales, registration number 03572221. The registered office is Ruston Parva Eggs Ltd, Ruston Parva, Driffield, North Humberside, YO25 4DG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% on revalued amount straight line
Plant & machinery
20% on a reducing balance
Motor vehicles
25% on a reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is provided on the revalued amounts of freehold property and investment properties. Deferred tax assets and liabilities are not discounted. Due to the losses carried by the company, there is unlikely to be a further provision for deferred tax required over and above the previous year's amount of £383,626.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Going concern
The director is of the opinion that the company is a going concern and has the support of himself and the company's bankers; HSBC.
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Ruston Eggs Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
5,927,880
2,003,988
199,270
8,131,138
Additions
50,266
21,124
-
71,390
At 31 October 2025
5,978,146
2,025,112
199,270
8,202,528
Depreciation
At 1 November 2024
236,500
1,207,404
130,056
1,573,960
Charge for the year
118,558
163,542
17,303
299,403
At 31 October 2025
355,058
1,370,946
147,359
1,873,363
Net book value
At 31 October 2025
5,623,088
654,166
51,911
6,329,165
At 31 October 2024
5,691,380
796,584
69,214
6,557,178
The revaluations have been provided by the director, based on bank valuations carried out for lending purposes.
5
Investment property
2025
£
Fair value at 1 November 2024
520,000
At 31 October 2025
520,000
The director believes the valuation to be a fair value as at the year end. The values are as provided by the director. No professional valuations have been undertaken.
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
59,289
165,014
Accrued income and prepayments
1,875
-
Other debtors
195,259
190,195
256,423
355,209
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
815,077
764,827
VAT
65,068
64,765
Obligations under finance leases and hire purchase contracts
-
13,399
Trade creditors
576,922
563,327
Taxes and social security
204
23,092
Other creditors
2,952
337
Accruals
20,662
28,721
1,480,885
1,458,468
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Ruston Eggs Limited Notes to the Accounts for the year ended 31 October 2025
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
3,351,528
3,608,660
Other creditors
309,406
330,406
3,660,934
3,939,066
Aggregate of amounts that fall due for payment after five years
1,568,025
1,645,791
HSBC Bank holds security over the number of loans the company has as follows : A legal mortgage over the freehold property known as Old Rush Farm , Spaldington Road, Spaldington, Goole. HM land registry title number HS170281. The freehold property known as 3 Thornton Close, Market Weighton, East Riding of Yorkshire. A legal mortgage over the freehold property known as. Land lying to the north of Eastlands, Nafferton, Driffield. HM land registry title number(s) YEA84850. A legal mortgage over the freehold property known as. 7 Woldgate View, Pocklington, York. HM land registry title number(s) HS29507. A legal mortgage over the freehold property known as land and buildings lying to the north west of Lowthorpe Road, Ruston Parva, Harpam. HM land registry title number(s) YEA25019. A fixed and floating charge over all assets of the company Negative pledges pertain.
9
Transactions with related parties
A balance exists between Brack Property Invesments Ltd (company number 14149739 registered in England and Wales) of £158,200 - to purchase a freehold property. The company has the same shareholder and director . The amount outstanding at the year end was £158,199(2024: £158,199). Income from investments includes £15,000 (2024 : £15,000) rental income paid by the director for private use of an investment property held as a company asset. Market value has been used in quantifying the amount and the amount outstanding at the year was £nil.
10
Average number of employees
During the year the average number of employees was 3 (2024: 7).
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