REGISTERED NUMBER: 10470401 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Ruger Lytham Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D M Walling

SECRETARY:

REGISTERED OFFICE:

295-297 Church Street

Blackpool

Lancashire

FY1 3PJ

REGISTERED NUMBER:

10470401 (England and Wales)

ACCOUNTANTS:

CCW Limited

Chartered Accountants

295/297 Church Street

Blackpool

Lancashire

FY1 3PJ

FIXED ASSETS

Intangible assets

4

2,700

-

Tangible assets

5

5,535

6,636

8,235

6,636

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

6

11,679

13,610

Cash at bank

1,846

2,915

14,525

17,525

CREDITORS

Amounts falling due within one year

7

18,635

18,726

NET CURRENT LIABILITIES

(4,110

)

(1,201

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,125

5,435

CREDITORS

Amounts falling due after more than one year

8

-

(3,600

)

PROVISIONS FOR LIABILITIES

(1,052

)

(1,261

)

NET ASSETS

3,073

574

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,973

474

3,073

574

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

Mr D M Walling - Director

1.	STATUTORY INFORMATION

Ruger Lytham Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

3,000

At 30 November 2025

3,000

AMORTISATION

Charge for year

300

At 30 November 2025

300

NET BOOK VALUE

At 30 November 2025

2,700

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

22,135

Additions

339

At 30 November 2025

22,474

DEPRECIATION

At 1 December 2024

15,499

Charge for year

1,440

At 30 November 2025

16,939

NET BOOK VALUE

At 30 November 2025

5,535

At 30 November 2024

6,636

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

50

-

Other debtors

11,629

13,610

11,679

13,610

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

3,978

7,200

Taxation and social security

3,937

8,684

Other creditors

10,720

2,842

18,635

18,726

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

3,600

9.	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:

30.11.25

30.11.24

£

£

Mr D M Walling

Balance outstanding at start of year

-

-

Amounts advanced

26,267

-

Amounts repaid

(14,832

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,435

-

The director's overdrawn loan accounts was cleared by a bonus awarded in March 2026