Ruddington Build Co. Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04107728 (England and Wales)

RUDDINGTON BUILD CO. LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C Franklin

Mr G Underwood

SECRETARY:

Mr C Franklin

REGISTERED OFFICE:

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

REGISTERED NUMBER:

04107728 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Tangible assets

4

-

Investments

5

612

Investment property

6

4,284,000

4,284,612

CURRENT ASSETS

Debtors

7

197,816

215,541

Cash at bank

39,407

53,382

237,223

268,923

CREDITORS

Amounts falling due within one year

8

118,763

137,525

NET CURRENT ASSETS

118,460

131,398

TOTAL ASSETS LESS CURRENT LIABILITIES

4,403,072

4,416,010

PROVISIONS FOR LIABILITIES

97,250

NET ASSETS

4,305,822

4,318,760

CAPITAL AND RESERVES

Called up share capital

9

100

Non distributable reserve

624,914

Retained earnings

3,680,808

3,693,746

SHAREHOLDERS' FUNDS

4,305,822

4,318,760

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.

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 11 August 2026 and were signed on its behalf by:

Mr C Franklin - Director

Mr G Underwood - Director

1.	STATUTORY INFORMATION

Ruddington Build Co. 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income receivable from the company's investment properties, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 33% on a cost basis.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

A transfer is made from retained earnings to the non-distributable reserve for the amount of any market value surplus or deficit net of deferred tax.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 December 2024

and 30 November 2025

2,959

DEPRECIATION

At 1 December 2024

and 30 November 2025

2,959

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

and 30 November 2025

612

NET BOOK VALUE

At 30 November 2025

612

At 30 November 2024

612

Investments relate to investments in unlisted entities which are stated at fair value at the balance sheet date. No fair value adjustment has been deemed necessary for the investments as this is a fair representation of the value of the shares.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

4,284,000

NET BOOK VALUE

At 30 November 2025

4,284,000

At 30 November 2024

4,284,000

Investment property consists of two properties and both properties are disclosed in the accounts at a valuation amount.

Fair value at 30 November 2025 is represented by:

£

Valuation in 2025

4,284,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

Cost

3,592,955

Investment property was valued on an open market basis on 30 November 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

911

-

Other debtors

196,905

215,541

197,816

215,541

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

2,580

4,979

Taxation and social security

77,790

106,135

Other creditors

38,393

26,411

118,763

137,525

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

1

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

Mr G Underwood

Balance outstanding at start of year

98,893

-

Amounts advanced

93,036

98,943

Amounts repaid

(98,955

)

(50

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

92,974

98,893

Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest of 2.25% to the 5th April 2025 and 3.75% to the 30th November 2025.