Registration number: 06333143

B & L Ruso Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

B & L Ruso Limited

(Registration number: 06333143)
Balance Sheet as at 14 August 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	11,317
Current assets
Debtors	5	454	6,663
Cash at bank and in hand		5,473	2,807
		5,927	9,470
Creditors: Amounts falling due within one year	6	(5,060)	(5,181)
Net current assets		867	4,289
Total assets less current liabilities		867	15,606
Provisions for liabilities		-	(2,150)
Net assets		867	13,456
Capital and reserves
Called up share capital		100	100
Retained earnings		767	13,356
Shareholders' funds		867	13,456

B & L Ruso Limited

(Registration number: 06333143)
Balance Sheet as at 14 August 2026

For the financial period ending 14 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 October 2026
 

......................................... B U Ruso Director

B & L Ruso Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2026 to 14 August 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of building services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

Tax

The tax expense for the period comprises tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

B & L Ruso Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2026 to 14 August 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance basis
Motor vehicles	25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2 (2025 - 2).

B & L Ruso Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2026 to 14 August 2026

4	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2026	408	30,514	30,922
Additions	164	-	164
Disposals	(572)	(30,514)	(31,086)
At 14 August 2026	-	-	-
Depreciation
At 1 January 2026	357	19,250	19,607
Charge for the period	30	1,760	1,790
Eliminated on disposal	(387)	(21,010)	(21,397)
At 14 August 2026	-	-	-
Carrying amount
At 14 August 2026	-	-	-
At 31 December 2025	53	11,264	11,317

5

Debtors

Current	2026 £	2025 £
Other debtors	454	6,663
	454	6,663

B & L Ruso Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2026 to 14 August 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	3,180	1,796
Other creditors	1,880	3,385
	5,060	5,181