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REGISTERED NUMBER: 00433511 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

Rufus Carr Limited

Rufus Carr Limited (Registered number: 00433511)

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Rufus Carr Limited

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | P C B Bryan

| E R Smith

| A Bryan

| REGISTERED OFFICE: | Bawdlands Garage

| Clitheroe

| Lancashire

| BB7 2LA

| REGISTERED NUMBER: | 00433511 (England and Wales)

| ACCOUNTANTS: | Bennett Kirkhope Smith

| Chartered Certified Accountants

| Suites 5 & 6 The Printworks

| Hey Road

| Barrow

| Clitheroe

| Lancashire

| BB7 9WB

Rufus Carr Limited (Registered number: 00433511)

Balance Sheet

30 November 2025

| 30.11.25 | 30.11.24 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 758,826 |  | 782,464 |  |

CURRENT ASSETS

Stocks | 1,476,173 |  | 1,494,568 |  |

Debtors | 5 | 182,474 |  | 246,613 |  |

Cash at bank and in hand | 506,937 |  | 516,917 |  |

2,165,584 |  | 2,258,098 |  |

CREDITORS

Amounts falling due within one year | 6 | 290,754 |  | 263,317 |  |

NET CURRENT ASSETS | 1,874,830 |  | 1,994,781 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,633,656 |  | 2,777,245 |  |

PROVISIONS FOR LIABILITIES | 7 | 28,398 |  | 34,342 |  |

NET ASSETS | 2,605,258 |  | 2,742,903 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 3,170 |  | 3,170 |  |

Capital redemption reserve | 550 |  | 550 |  |

Retained earnings | 2,601,538 |  | 2,739,183 |  |

SHAREHOLDERS' FUNDS | 2,605,258 |  | 2,742,903 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Rufus Carr Limited (Registered number: 00433511)

Balance Sheet - continued

30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

P C B Bryan - Director

Rufus Carr Limited (Registered number: 00433511)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

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

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 historical cost convention.

| 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.

| Freehold property | - | not provided

| Long leasehold | - | not provided

| Plant and machinery | - | 30% on cost and 10% on reducing balance

| Fixtures and fittings | - | 10% on reducing balance

| No depreciation has been provided against the freehold property as the directors are of the opinion that the current market value and the estimated residual value is in excess of the historic cost.

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

Rufus Carr Limited (Registered number: 00433511)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Hire purchase and leasing commitments

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2024 - 23 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Long |  | Plant and |  | and |

| property |  | leasehold |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 December 2024 | 291,328 |  | 357,474 |  | 400,477 |  | 54,343 |  | 1,103,622 |  |

| Additions | - |  | - |  | 2,278 |  | - |  | 2,278 |  |

| Disposals | - |  | - |  | (17,000 | ) | - |  | (17,000 | ) |

| At 30 November 2025 | 291,328 |  | 357,474 |  | 385,755 |  | 54,343 |  | 1,088,900 |  |

| DEPRECIATION

| At 1 December 2024 | - |  | - |  | 275,159 |  | 45,999 |  | 321,158 |  |

| Charge for year | - |  | - |  | 14,116 |  | 833 |  | 14,949 |  |

| Eliminated on disposal | - |  | - |  | (6,033 | ) | - |  | (6,033 | ) |

| At 30 November 2025 | - |  | - |  | 283,242 |  | 46,832 |  | 330,074 |  |

| NET BOOK VALUE

| At 30 November 2025 | 291,328 |  | 357,474 |  | 102,513 |  | 7,511 |  | 758,826 |  |

| At 30 November 2024 | 291,328 |  | 357,474 |  | 125,318 |  | 8,344 |  | 782,464 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

| as | restated |

£ | £ |

| Trade debtors | 72,400 |  | 68,094 |  |

| Other debtors | 2,583 |  | 36,027 |  |

| Directors' current accounts | 35,500 |  | 43,000 |  |

| Tax | 22,339 |  | 24,000 |  |

| VAT | - |  | 11,752 |  |

| Prepayments and accrued income | 49,652 |  | 63,740 |  |

182,474 |  | 246,613 |  |

Rufus Carr Limited (Registered number: 00433511)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

| as | restated |

£ | £ |

| Trade creditors | 145,421 |  | 170,450 |  |

| Corporation tax | - |  | 15,635 |  |

| Social security and other taxes | 30,475 |  | 34,864 |  |

| VAT | 71,118 |  | - |  |

| Ford stocking loan | - |  | 238 |  |

| Accruals and deferred income | 43,740 |  | 42,130 |  |

290,754 |  | 263,317 |  |

7. | PROVISIONS FOR LIABILITIES

| 30.11.25 |  | 30.11.24

| as | restated |

£ | £ |

| Deferred tax | 28,398 |  | 34,342 |  |

| Deferred |

| tax |

£ |

| Balance at 1 December 2024 | 34,342 |  |

| Utilised during year | (5,944 | ) |

| Balance at 30 November 2025 | 28,398 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.25 |  | 30.11.24

| value: |  | as restated |

£ | £ |

| 3,170 | Ordinary | £1 | 3,170 |  | 3,170 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

| 30.11.25 |  | 30.11.24

| as | restated |

£ | £ |

| G M Harris

| Balance outstanding at start of year | 7,500 |  | 7,500 |  |

| Amounts repaid | (7,500 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 7,500 |  |

Rufus Carr Limited (Registered number: 00433511)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| P C B Bryan

| Balance outstanding at start of year | 35,500 |  | 62,500 |  |

| Amounts repaid | - |  | (27,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 35,500 |  | 35,500 |  |

| The above loans are interest free and have no set repayment date.