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COMPANY REGISTRATION NUMBER: 10453484
RUBY FOOD WHOLESALE LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 August 2023
RUBY FOOD WHOLESALE LIMITED
FINANCIAL STATEMENTS
PERIOD FROM 1 NOVEMBER 2022 TO 31 AUGUST 2023
Contents
Pages
Balance sheet 1
Notes to the financial statements 2 to 3
RUBY FOOD WHOLESALE LIMITED
BALANCE SHEET
31 August 2023
31 Aug 23
31 Oct 22
Note
£
£
Fixed assets
Investments
4
234,035
234,035
Creditors: amounts falling due within one year
5
( 234,034)
( 234,034)
------------
------------
Net current liabilities
( 234,034)
( 234,034)
------------
------------
Total assets less current liabilities
1
1
------------
------------
Capital and reserves
Called up share capital
6
1
1
------------
------------
Shareholders funds
1
1
------------
------------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the period ending 31 August 2023 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 financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 22 April 2024 , and are signed on behalf of the board by:
A J Cullen
Director
Company registration number: 10453484
RUBY FOOD WHOLESALE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
PERIOD FROM 1 NOVEMBER 2022 TO 31 AUGUST 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Silverwood Road, Woolley Grange, Barnsley, S75 5RU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Investments
Shares in group undertakings
£
Cost
At 1 November 2022 and 31 August 2023
234,035
------------
Impairment
At 1 November 2022 and 31 August 2023
------------
Carrying amount
At 31 August 2023
234,035
------------
At 31 October 2022
234,035
------------
5. Creditors: amounts falling due within one year
31 Aug 23
31 Oct 22
£
£
Amounts owed to associated undertakings
170,000
170,000
Director loan accounts
34,034
34,034
Other loans
30,000
30,000
------------
------------
234,034
234,034
------------
------------
6. Called up share capital
Issued, called up and fully paid
31 Aug 23
31 Oct 22
No.
£
No.
£
Ordinary shares of £ 1 each
100
100
100
100
------------
------------
------------
------------
7. Controlling party
The company is controlled by A J Cullen .