Company Registration No. 03631094 (England and Wales)
Rutland Estates Limited
Unaudited accounts
for the year ended 31 December 2025
Rutland Estates Limited
Unaudited accounts
Contents
Rutland Estates Limited
Statement of financial position
as at 31 December 2025
Tangible assets
30,515
10,580
Investment property
13,373,501
9,181,428
Cash at bank and in hand
312,916
438,022
Creditors: amounts falling due within one year
(357,033)
(349,645)
Net current assets
33,159
171,838
Total assets less current liabilities
13,437,175
9,363,846
Provisions for liabilities
Deferred tax
(1,536,199)
(608,782)
Net assets
11,900,976
8,755,064
Called up share capital
1,228
1,228
Share premium
564,606
564,606
Revaluation reserve
227,356
227,356
Fair value reserve
4,585,712
1,818,411
Profit and loss account
6,522,074
6,143,463
Shareholders' funds
11,900,976
8,755,064
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by
Malcolm D Wells
Director
Company Registration No. 03631094
Rutland Estates Limited
Notes to the Accounts
for the year ended 31 December 2025
Rutland Estates Limited is a private company, limited by shares, registered in England and Wales, registration number 03631094. The registered office is Spring House, Bath Row, Stamford, Lincolnshire, PE9 2QX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance
Fixtures & fittings
10% straight line
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rutland Estates Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 January 2025
19,112
84,223
103,335
Disposals
(19,112)
-
(19,112)
At 31 December 2025
33,713
84,223
117,936
At 1 January 2025
12,851
79,904
92,755
Charge for the year
6,626
890
7,516
On disposals
(12,850)
-
(12,850)
At 31 December 2025
6,627
80,794
87,421
At 31 December 2025
27,086
3,429
30,515
At 31 December 2024
6,261
4,319
10,580
Fair value at 1 January 2025
9,181,428
Net gain from fair value adjustments
3,689,734
At 31 December 2025
13,373,501
As at the 31st December 2025, the investment properties were revalued at market value. These were done by Mr M. D. Wells & Mr H. M. Wells, both of which are members of the Royal Institute of Chartered Surveyors.
Amounts falling due within one year
Trade debtors
14,617
37,010
Accrued income and prepayments
9,706
9,996
Other debtors
52,953
36,455
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
119,712
129,269
Taxes and social security
184,485
183,726
Other creditors
52,836
36,650
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).