2023-01-012023-12-312023-12-31false11780905RUBICON BUILDING LTD2024-04-0541201iso4217:GBPxbrli:pure117809052023-01-01117809052023-12-31117809052023-01-012023-12-31117809052022-01-01117809052022-12-31117809052022-01-012022-12-3111780905bus:SmallEntities2023-01-012023-12-3111780905bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3111780905bus:FullAccounts2023-01-012023-12-3111780905bus:PrivateLimitedCompanyLtd2023-01-012023-12-3111780905core:WithinOneYear2023-12-3111780905core:AfterOneYear2023-12-3111780905core:WithinOneYear2022-12-3111780905core:AfterOneYear2022-12-3111780905core:ShareCapital2023-12-3111780905core:SharePremium2023-12-3111780905core:RevaluationReserve2023-12-3111780905core:OtherReservesSubtotal2023-12-3111780905core:RetainedEarningsAccumulatedLosses2023-12-3111780905core:ShareCapital2022-12-3111780905core:SharePremium2022-12-3111780905core:RevaluationReserve2022-12-3111780905core:OtherReservesSubtotal2022-12-3111780905core:RetainedEarningsAccumulatedLosses2022-12-3111780905core:LandBuildings2023-12-3111780905core:PlantMachinery2023-12-3111780905core:Vehicles2023-12-3111780905core:FurnitureFittings2023-12-3111780905core:OfficeEquipment2023-12-3111780905core:NetGoodwill2023-12-3111780905core:IntangibleAssetsOtherThanGoodwill2023-12-3111780905core:ListedExchangeTraded2023-12-3111780905core:UnlistedNon-exchangeTraded2023-12-3111780905core:LandBuildings2022-12-3111780905core:PlantMachinery2022-12-3111780905core:Vehicles2022-12-3111780905core:FurnitureFittings2022-12-3111780905core:OfficeEquipment2022-12-3111780905core:NetGoodwill2022-12-3111780905core:IntangibleAssetsOtherThanGoodwill2022-12-3111780905core:ListedExchangeTraded2022-12-3111780905core:UnlistedNon-exchangeTraded2022-12-3111780905core:LandBuildings2023-01-012023-12-3111780905core:PlantMachinery2023-01-012023-12-3111780905core:Vehicles2023-01-012023-12-3111780905core:FurnitureFittings2023-01-012023-12-3111780905core:OfficeEquipment2023-01-012023-12-3111780905core:NetGoodwill2023-01-012023-12-3111780905core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111780905core:ListedExchangeTraded2023-01-012023-12-3111780905core:UnlistedNon-exchangeTraded2023-01-012023-12-3111780905core:MoreThanFiveYears2023-01-012023-12-3111780905core:Non-currentFinancialInstruments2023-12-3111780905core:Non-currentFinancialInstruments2022-12-3111780905dpl:CostSales2023-01-012023-12-3111780905dpl:DistributionCosts2023-01-012023-12-3111780905core:LandBuildings2023-01-012023-12-3111780905core:PlantMachinery2023-01-012023-12-3111780905core:Vehicles2023-01-012023-12-3111780905core:FurnitureFittings2023-01-012023-12-3111780905core:OfficeEquipment2023-01-012023-12-3111780905dpl:AdministrativeExpenses2023-01-012023-12-3111780905core:NetGoodwill2023-01-012023-12-3111780905core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111780905dpl:GroupUndertakings2023-01-012023-12-3111780905dpl:ParticipatingInterests2023-01-012023-12-3111780905dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3111780905core:ListedExchangeTraded2023-01-012023-12-3111780905dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3111780905core:UnlistedNon-exchangeTraded2023-01-012023-12-3111780905dpl:CostSales2022-01-012022-12-3111780905dpl:DistributionCosts2022-01-012022-12-3111780905core:LandBuildings2022-01-012022-12-3111780905core:PlantMachinery2022-01-012022-12-3111780905core:Vehicles2022-01-012022-12-3111780905core:FurnitureFittings2022-01-012022-12-3111780905core:OfficeEquipment2022-01-012022-12-3111780905dpl:AdministrativeExpenses2022-01-012022-12-3111780905core:NetGoodwill2022-01-012022-12-3111780905core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3111780905dpl:GroupUndertakings2022-01-012022-12-3111780905dpl:ParticipatingInterests2022-01-012022-12-3111780905dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3111780905core:ListedExchangeTraded2022-01-012022-12-3111780905dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3111780905core:UnlistedNon-exchangeTraded2022-01-012022-12-3111780905core:NetGoodwill2023-12-3111780905core:IntangibleAssetsOtherThanGoodwill2023-12-3111780905core:LandBuildings2023-12-3111780905core:PlantMachinery2023-12-3111780905core:Vehicles2023-12-3111780905core:FurnitureFittings2023-12-3111780905core:OfficeEquipment2023-12-3111780905core:AfterOneYear2023-12-3111780905core:WithinOneYear2023-12-3111780905core:ListedExchangeTraded2023-12-3111780905core:UnlistedNon-exchangeTraded2023-12-3111780905core:ShareCapital2023-12-3111780905core:SharePremium2023-12-3111780905core:RevaluationReserve2023-12-3111780905core:OtherReservesSubtotal2023-12-3111780905core:RetainedEarningsAccumulatedLosses2023-12-3111780905core:NetGoodwill2022-12-3111780905core:IntangibleAssetsOtherThanGoodwill2022-12-3111780905core:LandBuildings2022-12-3111780905core:PlantMachinery2022-12-3111780905core:Vehicles2022-12-3111780905core:FurnitureFittings2022-12-3111780905core:OfficeEquipment2022-12-3111780905core:AfterOneYear2022-12-3111780905core:WithinOneYear2022-12-3111780905core:ListedExc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RUBICON BUILDING LTD

Registered Number
11780905
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

RUBICON BUILDING LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

MINCEWICZ, Ewelina
MINCEWICZ, Jacek Bogdan

Registered Address

52 The Ridings
Grange Park
Northampton
NN4 5BN

Registered Number

11780905 (England and Wales)
RUBICON BUILDING LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,9452,650
1,9452,650
Current assets
Debtors7,6966,159
Cash at bank and on hand4,5177,026
12,21313,185
Creditors amounts falling due within one year4(19,394)(23,221)
Net current assets (liabilities)(7,181)(10,036)
Total assets less current liabilities(5,236)(7,386)
Creditors amounts falling due after one year5(15,500)(21,435)
Net assets(20,736)(28,821)
Capital and reserves
Called up share capital100100
Profit and loss account(20,836)(28,921)
Shareholders' funds(20,736)(28,821)
The financial statements were approved and authorised for issue by the Board of Directors on 5 April 2024, and are signed on its behalf by:
MINCEWICZ, Ewelina
Director
MINCEWICZ, Jacek Bogdan
Director

Registered Company No. 11780905
RUBICON BUILDING LTD
Notes to the Financial Statements
for the year ended 31 December 2023

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 January 233003,2973,597
At 31 December 233003,2973,597
Depreciation and impairment
At 01 January 23165782947
Charge for year46659705
At 31 December 232111,4411,652
Net book value
At 31 December 23891,8561,945
At 31 December 221352,5152,650
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables19,23223,082
Accrued liabilities and deferred income162139
Total19,39423,221
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts15,50021,435
Total15,50021,435