REGISTERED NUMBER: 08402104 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Chris Rudge Transport Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Rudge

B C Rudge

REGISTERED OFFICE:

28 Prescott Street

Halifax

West Yorkshire

HX1 2LG

REGISTERED NUMBER:

08402104 (England and Wales)

ACCOUNTANTS:

Lindley Adams Limited Chartered Accountants

28 Prescott Street

Halifax

West Yorkshire

HX1 2LG

FIXED ASSETS

Tangible assets

4

728,577

617,504

CURRENT ASSETS

Debtors

5

207,298

160,643

Cash at bank

141,209

102,867

348,507

263,510

CREDITORS

Amounts falling due within one year

6

499,994

370,901

NET CURRENT LIABILITIES

(151,487

)

(107,391

)

TOTAL ASSETS LESS CURRENT LIABILITIES

577,090

510,113

CREDITORS

Amounts falling due after more than one year

7

(199,444

)

(198,516

)

PROVISIONS FOR LIABILITIES

(122,691

)

(128,538

)

NET ASSETS

254,955

183,059

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

254,854

182,958

SHAREHOLDERS' FUNDS

254,955

183,059

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

C Rudge - Director

1.	STATUTORY INFORMATION

Chris Rudge Transport Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the invoiced value of services provided, stated net of 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

366,527

7,932

855,807

4,479

1,234,745

Additions

141,100

-

216,969

831

358,900

Disposals

-

-

(25,750

)

-

(25,750

)

At 28 February 2026

507,627

7,932

1,047,026

5,310

1,567,895

DEPRECIATION

At 1 March 2025

226,765

4,015

382,673

3,788

617,241

Charge for year

70,216

588

171,380

1,060

243,244

Eliminated on disposal

-

-

(21,167

)

-

(21,167

)

At 28 February 2026

296,981

4,603

532,886

4,848

839,318

NET BOOK VALUE

At 28 February 2026

210,646

3,329

514,140

462

728,577

At 28 February 2025

139,762

3,917

473,134

691

617,504

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 March 2025

-

670,345

670,345

Additions

57,400

194,969

252,369

Transfer to ownership

-

(125,000

)

(125,000

)

At 28 February 2026

57,400

740,314

797,714

DEPRECIATION

At 1 March 2025

-

296,056

296,056

Charge for year

14,350

134,899

149,249

Transfer to ownership

-

(95,337

)

(95,337

)

At 28 February 2026

14,350

335,618

349,968

NET BOOK VALUE

At 28 February 2026

43,050

404,696

447,746

At 28 February 2025

-

374,289

374,289

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

202,077

157,082

Prepayments and accrued income

5,221

3,561

207,298

160,643

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

2,500

10,000

Hire purchase contracts

139,098

61,299

Trade creditors

55,519

25,423

Tax

49

-

Social security and other taxes

7,071

3,259

VAT

45,518

31,037

Directors' loan accounts

246,889

236,483

Accrued expenses

3,350

3,400

499,994

370,901

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans - 1-2 years

-

2,500

Hire purchase contracts

199,444

196,016

199,444

198,516

8.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

£

Hire purchase contracts

338,542

257,315

9.	OTHER FINANCIAL COMMITMENTS

The company has a commitment under an operating lease at 28 February 2026 of £4,979 (2025 £3,280)