Dave Rushton (engines) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01659877

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41,149		45,499

			41,149		45,499
CURRENT ASSETS
Stocks	5	1,000		750
Debtors	6	26,595		29,266
Cash at bank and in hand		1,003		4,121

		28,598		34,137
Creditors: Amounts Falling Due Within One Year	7	(108,312 )		(54,918 )

NET CURRENT ASSETS (LIABILITIES)			(79,714 )		(20,781 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(38,565 )		24,718

Creditors: Amounts Falling Due After More Than One Year	8		(12,074 )		(18,583 )

NET (LIABILITIES)/ASSETS			(50,639 )		6,135

CAPITAL AND RESERVES
Called up share capital	9		5,000		5,000
Profit and Loss Account			(55,639 )		1,135

SHAREHOLDERS' FUNDS			(50,639)		6,135

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Dave Rushton (engines) Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Deborah Lewis

Director

9 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dave Rushton (engines) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 01659877 . The registered office is Railway Passage, Longton, Staffordshire, ST3 1BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% Reducing Balance
Motor Vehicles	10% Reducing Balance
Fixtures & Fittings	10% Reducing Balance
Computer Equipment	10% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

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Dave Rushton (engines) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	133,074	4,000	7,331	4,751	149,156

As at 31 March 2026	133,074	4,000	7,331	4,751	149,156

Depreciation
As at 1 April 2025	95,211	760	6,963	723	103,657
Provided during the period	3,786	324	37	203	4,350

As at 31 March 2026	98,997	1,084	7,000	926	108,007

Net Book Value
As at 31 March 2026	34,077	2,916	331	3,825	41,149

As at 1 April 2025	37,863	3,240	368	4,028	45,499

5. Stocks

	2026	2025
	£	£
Materials	1,000	750

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	26,595	29,266

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	25,956	14,466
Other taxes and social security	29,427	16,821
VAT	49,348	12,309
Director's loan account	3,581	11,322

	108,312	54,918

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Dave Rushton (engines) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	12,074	18,583

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	5,000	5,000

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