Acorah Software Products - Accounts Production 15.0.600 false true true 30 April 2023 8 April 2022 false 1 May 2023 30 April 2024 30 April 2024 SC729112 Mr S Sergyenko iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC729112 2023-04-30 SC729112 2024-04-30 SC729112 2023-05-01 2024-04-30 SC729112 frs-core:CurrentFinancialInstruments 2024-04-30 SC729112 frs-core:ShareCapital 2024-04-30 SC729112 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC729112 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC729112 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC729112 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC729112 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC729112 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC729112 frs-bus:Director1 2023-05-01 2024-04-30 SC729112 frs-countries:Scotland 2023-05-01 2024-04-30 SC729112 2022-04-07 SC729112 2023-04-30 SC729112 2022-04-08 2023-04-30 SC729112 frs-core:CurrentFinancialInstruments 2023-04-30 SC729112 frs-core:ShareCapital 2023-04-30 SC729112 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC729112
Rubyness Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC729112
30 April 2024 30 April 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 183 10
Cash at bank and in hand 1,540 201
1,723 211
Creditors: Amounts Falling Due Within One Year 5 (1,791 ) (1,128 )
NET CURRENT ASSETS (LIABILITIES) (68 ) (917 )
TOTAL ASSETS LESS CURRENT LIABILITIES (68 ) (917 )
NET LIABILITIES (68 ) (917 )
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account (78 ) (927 )
SHAREHOLDERS' FUNDS (68) (917)
Page 1
Page 2
For the year ending 30 April 2024 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 his 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
Mr S Sergyenko
Director
11 October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rubyness Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC729112 . The registered office is 272 Bath Street, Glasgow, G2 4JR.
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. Going Concern Disclosure
The director has carried out an assessment of the going concern position of the company, including consideration of the company's net liability position. With their continued support, the director has concluded that they have a reasonable expectation that the company has adequate access to resources to continue as a going concern for a period of at least 12 months. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:  1 (2023: 1)
1 1
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4. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Prepayments and accrued income 173 -
Called up share capital not paid 10 10
183 10
5. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Corporation tax 112 -
Accruals and deferred income 1,679 1,128
1,791 1,128
6. Share Capital
30 April 2024 30 April 2023
£ £
Called Up Share Capital not Paid 10 10
Amount of Allotted, Called Up Share Capital 10 10
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