Company registration number: SC068237
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Rutherford Morison Ltd.
Pages for filing with the Registrar
Company registration number: SC068237
Rutherford Morison Ltd.
Balance sheet
as at 31 October 2025
31 Oct 25 31 Oct 24
Note £ £ £ £
Fixed assets
Tangible assets 4 750,200 210,320
Investments 5 1,117,657 863,954
1,867,857 1,074,274
Current assets
Debtors 126 126
Cash at bank and in hand 53,990 170,266
54,116 170,392
Creditors: amounts falling due within one year
6 (9,447) (2,498)
Net current assets 44,669 167,894
Total assets less current liabilities 1,912,526 1,242,168
NET ASSETS 1,912,526 1,242,168
Capital and reserves
Called up share capital 18,000 18,000
Profit and loss account 1,894,526 1,224,168
TOTAL EQUITY 1,912,526 1,242,168
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC068237
Rutherford Morison Ltd.
Balance sheet - continued
as at 31 October 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 15 July 2026 and signed on its behalf by:
Ms G Morison, Director
15 July 2026
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Rutherford Morison Ltd.
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Rutherford Morison Ltd. is a private company registered in Scotland. Its registered number is SC068237. The company is limited by shares. Its registered office is Craigforth Cottage, Chapel Green, Leven, Fife, KY9 1AD.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 0% straight line
Plant and machinery etc.:
Fixtures & fittings - 15% straight line
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Rutherford Morison Ltd.
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 November 2024 210,000 5,323 215,323
Revaluations 540,000 - 540,000
At 31 October 2025 750,000 5,323 755,323
Depreciation
At 1 November 2024 - 5,003 5,003
Charge for year - 120 120
At 31 October 2025 - 5,123 5,123
Net book value
At 31 October 2025 750,000 200 750,200
At 31 October 2024 210,000 320 210,320
If Freehold Property had not been revalued, Property would have been included at the following historical cost:
31 Oct 25 31 Oct 24
£ £
Cost 210,000 210,000
Accumulated depreciation - -
The revaluation was undertaken by a professional surveyor.
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Rutherford Morison Ltd.
Notes to the financial statements - continued
for the year ended 31 October 2025
5 Fixed asset investments
Investments other than loans
Other investments other than loans


£
Cost
At 1 November 2024 863,954
Additions 363,476
Disposals (227,042)
Revaluations 117,269
At 31 October 2025 1,117,657
Net book value
At 31 October 2025 1,117,657
At 31 October 2024 863,954
6 Creditors: amounts falling due within one year
31 Oct 25 31 Oct 24
£ £
Amounts owed to directors 705 705
Taxation 7,842 893
Accruals and deferred income 900 900
9,447 2,498
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