Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01falseNo description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11733748 2023-01-01 2023-12-31 11733748 2022-01-01 2022-12-31 11733748 2023-12-31 11733748 2022-12-31 11733748 2022-01-01 11733748 c:Director1 2023-01-01 2023-12-31 11733748 d:CurrentFinancialInstruments 2023-12-31 11733748 d:CurrentFinancialInstruments 2022-12-31 11733748 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11733748 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11733748 d:ShareCapital 2023-01-01 2023-12-31 11733748 d:ShareCapital 2023-12-31 11733748 d:ShareCapital 2022-01-01 2022-12-31 11733748 d:ShareCapital 2022-12-31 11733748 d:ShareCapital 2022-01-01 11733748 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 11733748 d:RetainedEarningsAccumulatedLosses 2023-12-31 11733748 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 11733748 d:RetainedEarningsAccumulatedLosses 2022-12-31 11733748 d:RetainedEarningsAccumulatedLosses 2022-01-01 11733748 c:FRS102 2023-01-01 2023-12-31 11733748 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11733748 c:FullAccounts 2023-01-01 2023-12-31 11733748 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11733748 6 2023-01-01 2023-12-31 11733748 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 11733748









RUBYROCK PICTURES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
RUBYROCK PICTURES LIMITED
REGISTERED NUMBER: 11733748

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1
1

Current assets
  

Debtors: amounts due within one year
 5 
178,962
154,798

Cash at bank and in hand
 6 
39,562
166,199

  
218,524
320,997

Creditors: amounts due within one year
 7 
(988,557)
(1,129,445)

Net current liabilities
  
 
 
(770,033)
 
 
(808,448)

Total assets less current liabilities
  
(770,032)
(808,447)

  

Net liabilities
  
(770,032)
(808,447)


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
(770,042)
(808,457)

  
(770,032)
(808,447)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 September 2024.



Z Rocha
Director

The notes on pages 4 to 7 form part of these financial statements.
Page 1

 
RUBYROCK PICTURES LIMITED
REGISTERED NUMBER: 11733748
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023


Page 2

 
RUBYROCK PICTURES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2023
10
(808,457)
(808,447)


Comprehensive income for the year

Profit for the year

-
38,415
38,415


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
38,415
38,415


Total transactions with owners
-
-
-


At 31 December 2023
10
(770,042)
(770,032)


The notes on pages 4 to 7 form part of these financial statements.


STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2022


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2022
10
(681,377)
(681,367)


Comprehensive income for the year

Loss for the year

-
(127,080)
(127,080)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(127,080)
(127,080)


Total transactions with owners
-
-
-


At 31 December 2022
10
(808,457)
(808,447)


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
RUBYROCK PICTURES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Rubyrock Pictures Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The functional currency is £GBP.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the reporting date the company had net liabilities of £770,032 (2022: £808,447) and meets its day to day working capital requirements through loans from a director and connected companies, all of whom have confirmed their intention to continue to provide financial support to the company.
The directors have prepared forecasts and based thereon, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors therefore continue to adopt the going concern basis in preparing the company's financial statements.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 4

 
RUBYROCK PICTURES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Revenue

Revenue comprises fees in respect of production services and is recognised in the statement of income and retained earnings in the period it is contractually due and expended on production and other costs. Where revenue received exceeds costs incurred to date and profits are not anticipated, the balance is treated as deferred income and held on the balance sheet until further costs are incurred or profits anticipated. At this point the deferred income is released to the statement of income and retained earnings.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.8

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.10

Creditors

Short term creditors are measured at the transaction price.  

 
2.11

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from related parties.

Page 5

 
RUBYROCK PICTURES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees

2023
2022
£
£

Wages and salaries
167,000
171,000

Social security costs
15,260
14,740

Cost of defined contribution scheme
2,034
1,814

184,294
187,554


The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Directors
2
2



Employees
1
1

3
3


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
1



At 31 December 2023
1





5.


Debtors

2023
2022
£
£


Trade debtors
6,000
138,245

Other debtors
72,962
16,553

Prepayments and accrued income
100,000
-

178,962
154,798


Page 6

 
RUBYROCK PICTURES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
39,562
166,199

39,562
166,199



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other loans
715,955
715,955

Trade creditors
6,000
6,961

Amounts owed to group undertakings
-
1

Other taxation and social security
12,236
6,481

Other creditors
145,201
126,009

Accruals and deferred income
109,165
274,038

988,557
1,129,445



8.


Related party transactions

At the reporting date creditors include loans totalling £365,955 (2022: £365,955) due to one of the directors.  The loans are repayable on demand with interest at 2.5% per annum.
At the reporting date, creditors include £78,998 (2022: £79,035) due to a company in which one of the directors is also a director.  The loan is repayable on demand and is not interest bearing.


9.


Controlling party

During the period the ultimate controlling party was Z Rocha.

 
Page 7