REGISTERED NUMBER: 02226246 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Rushserve Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs R Richardson

REGISTERED OFFICE:

Oriel House

2 - 8 Oriel Road

Bootle

Merseyside

L20 7EP

REGISTERED NUMBER:

02226246 (England and Wales)

ACCOUNTANTS:

DJH Business Advisers Ltd

Oriel House

2-8 Oriel Road

Bootle

L20 7EP

BANKERS:

National Westminster Bank plc

146 Widnes Road

Widnes

Cheshire

WA8 6BB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

63,027

58,270

63,027

58,270

CURRENT ASSETS

Stocks

476,391

388,201

Debtors

6

1,089,739

1,099,882

Cash at bank and in hand

2,049,779

2,130,997

3,615,909

3,619,080

CREDITORS

Amounts falling due within one year

7

653,983

912,399

NET CURRENT ASSETS

2,961,926

2,706,681

TOTAL ASSETS LESS CURRENT LIABILITIES

3,024,953

2,764,951

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

3,024,853

2,764,851

SHAREHOLDERS' FUNDS

3,024,953

2,764,951

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 16 October 2026 and were signed by:

Mrs R Richardson - Director

1.	STATUTORY INFORMATION

Rushserve 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.

Turnover

Turnover represents the value of goods sold during the period excluding value added tax and trade discounts.Turnover is recognised when goods are physically delivered to the customer.

Where customers pay in advance for goods, the amount is recorded as deferred income until the goods have been delivered.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Fixed assets are recognised at historical cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

- 5% reducing balance

Plant and machinery

- 25% reducing balance

Fixtures and fittings

- 25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 13 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

94,221

AMORTISATION

At 1 April 2025

and 31 March 2026

94,221

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2025

135,986

36,563

125,179

297,728

Additions

-

-

12,413

12,413

At 31 March 2026

135,986

36,563

137,592

310,141

DEPRECIATION

At 1 April 2025

91,099

31,456

116,903

239,458

Charge for year

2,244

1,274

4,138

7,656

At 31 March 2026

93,343

32,730

121,041

247,114

NET BOOK VALUE

At 31 March 2026

42,643

3,833

16,551

63,027

At 31 March 2025

44,887

5,107

8,276

58,270

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

828,348

824,229

Other debtors

65,374

117,835

Directors' current accounts

19,623

-

VAT

167,400

149,896

Prepayments and accrued income

8,994

7,922

1,089,739

1,099,882

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

372,734

434,223

Tax

242,878

228,745

Social security and other taxes

24,305

21,415

Pension control

1,434

21,184

Other creditors

-

86,196

Directors' current accounts

-

79,781

Accrued expenses

12,632

40,855

653,983

912,399

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mrs R Richardson

Balance outstanding at start of year

-

-

Amounts advanced

346,454

-

Amounts repaid

(326,831

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,623

-