A RUSSET DEVELOPMENTS LIMITED


Director	RUSSET, Danut-Andrei


Registered Address	2 Colchester Road
	St Osyth
	CO16 8HA


Registered Number	16726396 (England and Wales)

Balance Sheet as at
30 September 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		466
			466
Current assets
Debtors	4	19,616
Cash at bank and on hand		28,500
		48,116
Creditors amounts falling due within one year	5	(31,039)
Net current assets (liabilities)			17,077
Total assets less current liabilities			17,543
Net assets			17,543
Capital and reserves
Called up share capital			1
Profit and loss account			17,542
Shareholders' funds			17,543

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 October 2026, and are signed on its behalf by:

RUSSET, Danut-Andrei
Director
Registered Company No. 16726396

A RUSSET DEVELOPMENTS LIMITED

Notes to the Financial Statements
for the period ended 30 September 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Office Equipment	20

2.	Average number of employees


		2026
	Average number of employees during the year	1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	583	583
At 30 September 26	583	583
Depreciation and impairment
Charge for year	117	117
At 30 September 26	117	117
Net book value
At 30 September 26	466	466
At 17 September 25	-	-

4.	Debtors: amounts due within one year

		2026
		£
	Other debtors	19,474
	Prepayments and accrued income	142
	Total	19,616

5.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	656
	Taxation and social security	22,106
	Other creditors	8,277
	Total	31,039

6.	Directors advances, credits and guarantees
	Included with other Creditors of £170 owed to the Director.