Company Registration No. 07120432 (England and Wales)
Rushton Clay Developments Limited
Unaudited accounts
for the year ended 31 January 2026
Rushton Clay Developments Limited
Unaudited accounts
Contents
Rushton Clay Developments Limited
Company Information
for the year ended 31 January 2026
Directors
SIMON EDWIN CLAY
PAUL RUSHTON
Company Number
07120432 (England and Wales)
Registered Office
4 Aldykes
Liverpool
Merseyside
L31 6AU
England
Rushton Clay Developments Limited
Statement of financial position
as at 31 January 2026
Tangible assets
3,300
4,125
Cash at bank and in hand
33,039
27,540
Creditors: amounts falling due within one year
(35,956)
(58,131)
Net current liabilities
(2,917)
(4,277)
Total assets less current liabilities
383
(152)
Creditors: amounts falling due after more than one year
-
692
Called up share capital
2
2
Profit and loss account
381
538
Shareholders' funds
383
540
For the year ending 31 January 2026 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 16 October 2026 and were signed on its behalf by
PAUL RUSHTON
Director
Company Registration No. 07120432
Rushton Clay Developments Limited
Notes to the Accounts
for the year ended 31 January 2026
Rushton Clay Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 07120432. The registered office is 4 Aldykes, Liverpool, Merseyside, L31 6AU, England.
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.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Rushton Clay Developments Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 February 2025
15,540
385
15,925
At 31 January 2026
15,540
385
15,925
At 1 February 2025
11,467
333
11,800
Charge for the year
815
10
825
At 31 January 2026
12,282
343
12,625
At 31 January 2026
3,258
42
3,300
At 31 January 2025
4,073
52
4,125
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
-
1,087
Trade creditors
1,300
3,385
Taxes and social security
-
8,444
Other creditors
28,343
26,863
7
Creditors: amounts falling due after more than one year
2026
2025
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).