Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 0 false false 29 2025-04-01 Hauliers 26 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02680495 2025-04-01 2026-03-31 02680495 2024-04-01 2025-03-31 02680495 2026-03-31 02680495 2025-03-31 02680495 2024-04-01 02680495 1 2025-04-01 2026-03-31 02680495 1 2024-04-01 2025-03-31 02680495 d:Director1 2025-04-01 2026-03-31 02680495 e:Buildings e:LongLeaseholdAssets 2025-04-01 2026-03-31 02680495 e:Buildings e:LongLeaseholdAssets 2026-03-31 02680495 e:Buildings e:LongLeaseholdAssets 2025-03-31 02680495 e:PlantMachinery 2025-04-01 2026-03-31 02680495 e:PlantMachinery 2026-03-31 02680495 e:PlantMachinery 2025-03-31 02680495 e:PlantMachinery e:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02680495 e:PlantMachinery e:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 02680495 e:MotorVehicles 2025-04-01 2026-03-31 02680495 e:MotorVehicles 2026-03-31 02680495 e:MotorVehicles 2025-03-31 02680495 e:MotorVehicles e:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02680495 e:MotorVehicles e:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 02680495 e:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02680495 e:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 02680495 e:CurrentFinancialInstruments 2026-03-31 02680495 e:CurrentFinancialInstruments 2025-03-31 02680495 e:Non-currentFinancialInstruments 2026-03-31 02680495 e:Non-currentFinancialInstruments 2025-03-31 02680495 e:CurrentFinancialInstruments e:WithinOneYear 2026-03-31 02680495 e:CurrentFinancialInstruments e:WithinOneYear 2025-03-31 02680495 e:Non-currentFinancialInstruments e:AfterOneYear 2026-03-31 02680495 e:Non-currentFinancialInstruments e:AfterOneYear 2025-03-31 02680495 e:ShareCapital 2026-03-31 02680495 e:ShareCapital 2025-03-31 02680495 e:RetainedEarningsAccumulatedLosses 2026-03-31 02680495 e:RetainedEarningsAccumulatedLosses 2025-03-31 02680495 d:FRS102 2025-04-01 2026-03-31 02680495 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02680495 d:FullAccounts 2025-04-01 2026-03-31 02680495 d:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02680495 e:AcceleratedTaxDepreciationDeferredTax 2026-03-31 02680495 e:AcceleratedTaxDepreciationDeferredTax 2025-03-31 02680495 e:TaxLossesCarry-forwardsDeferredTax 2026-03-31 02680495 e:TaxLossesCarry-forwardsDeferredTax 2025-03-31 02680495 e:RetirementBenefitObligationsDeferredTax 2026-03-31 02680495 e:RetirementBenefitObligationsDeferredTax 2025-03-31 02680495 e:MotorVehicles e:LeasedAssetsHeldAsLessee 2026-03-31 02680495 e:MotorVehicles e:LeasedAssetsHeldAsLessee 2025-03-31 02680495 f:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 02680495 RUANE TRANSPORT SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
RUANE TRANSPORT SERVICES LIMITED REGISTERED NUMBER: 02680495 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 1,770,465 |  | 1,949,969
Current assets |  |  |  |  |
Stocks |  | 10,400 |  | 7,350 |
Debtors: amounts falling due within one year | 6 | 802,418 |  | 936,222 |
Cash at bank and in hand |  | 137,489 |  | 86,088 |
|  | 950,307 |  | 1,029,660 |
Creditors: amounts falling due within one year | 7 | (466,948) |  | (857,936) |
Net current assets |  |  | 483,359 |  | 171,724
Total assets less current liabilities |  |  | 2,253,824 |  | 2,121,693
Creditors: amounts falling due after more than one year | 8 |  | (78,549) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (402,669) |  | (373,732)
Net assets |  |  | 1,772,606 |  | 1,747,961
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,772,506 |  | 1,747,861
|  |  | 1,772,606 |  | 1,747,961
Page 1
RUANE TRANSPORT SERVICES LIMITED REGISTERED NUMBER: 02680495 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 August 2026.
G Ruane
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
RUANE TRANSPORT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Ruane Transport Services Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 02680495). Its registered office is Whitting Valley Road, Old Whittington, Chesterfield, Derbyshire, S41 9HY. The principal activity of the Company throughout the year continued to be that of haulage contractors. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presentation currency is pounds sterling. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 3
RUANE TRANSPORT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Current and deferred taxation
Tax is recognised in the Statement of Income and Retained Earnings. The tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:. The depreciation rates used are:
|  |  |  | Leasehold Property | - | 10% straight line basis
|  |  |  | Plant and machinery | - | 20% reducing balance basis
|  |  |  | Motor vehicles | - | 25% reducing balance basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
RUANE TRANSPORT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Other operating income
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Net rents receivable | 30,681 | 29,128
4. | Employees
| The average monthly number of employees, including directors, during the year was 29 (2025 - 26).
Page 5
RUANE TRANSPORT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Tangible fixed assets
|  | Leasehold Property | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2025 | 70,726 | 246,704 | 3,329,158 | 3,646,588
| Additions | - | - | 346,450 | 346,450
| At 31 March 2026 | 70,726 | 246,704 | 3,675,608 | 3,993,038
| Depreciation |  |  |  |
| At 1 April 2025 | 70,726 | 122,493 | 1,503,400 | 1,696,619
| Charge for the year on owned assets | - | 24,814 | 463,715 | 488,529
| Charge for the year on financed assets | - | - | 37,425 | 37,425
| At 31 March 2026 | 70,726 | 147,307 | 2,004,540 | 2,222,573
| Net book value |  |  |  |
| At 31 March 2026 | - | 99,397 | 1,671,068 | 1,770,465
| At 31 March 2025 | - | 124,211 | 1,825,758 | 1,949,969
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Motor vehicles | 261,975 | 873,287
Page 6
RUANE TRANSPORT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 629,181 | 707,662
| Other debtors | 9,692 | 71,624
| Prepayments and accrued income | 163,545 | 156,936
|  | 802,418 | 936,222
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 158,828 | 190,394
| Other taxation and social security | 145,652 | 113,824
| Obligations under finance lease and hire purchase contracts | 134,655 | 532,026
| Other creditors | 16,978 | 13,711
| Accruals and deferred income | 10,835 | 7,981
|  | 466,948 | 857,936
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 78,549 | -
Page 7
RUANE TRANSPORT SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | 373,732 | 351,015
| Charged to profit or loss | 28,937 | 22,717
| At end of year | 402,669 | 373,732
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 442,616 | 487,492
| Movement in provisions | (421) | (137)
| Losses and other deductions | (39,526) | (113,623)
|  | 402,669 | 373,732
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £42,823 (2025 - £42,022). Contributions totalling £3,934 (2025 - £1,307) were payable to the fund at the balance sheet date and are included in creditors.
11. | Related party transactions
| Included in other debtors are amounts due from related parties on which transactions during the year were as follows:
|  | Balance at 1 April 2025 | Private payments made by company | Monies Introduced | Balance at 31 March 2026
|  | £ | £ | £ | £
| Directors | 31,987 | 52,818 | (83,205) | 1,600
Page 8