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REGISTERED NUMBER: 12032699 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

RUBIACEAE CONSULTING LTD

RUBIACEAE CONSULTING LTD (REGISTERED NUMBER: 12032699)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RUBIACEAE CONSULTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: J J C Banwell





REGISTERED OFFICE: 73 Lydden Grove
Wandsworth
London
SW18 4LY





REGISTERED NUMBER: 12032699 (England and Wales)





ACCOUNTANTS: TC Group
The Old Carriage Works
Moresk Road
Truro
Cornwall
TR1 1DG

RUBIACEAE CONSULTING LTD (REGISTERED NUMBER: 12032699)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,311 41,412

CURRENT ASSETS
Stocks 176,081 116,993
Debtors 5 88,525 193,795
Cash at bank 23,237 74,327
287,843 385,115
CREDITORS
Amounts falling due within one year 6 135,889 116,452
NET CURRENT ASSETS 151,954 268,663
TOTAL ASSETS LESS CURRENT
LIABILITIES

182,265

310,075

CREDITORS
Amounts falling due after more than one
year

7

(21,883

)

(46,106

)

PROVISIONS FOR LIABILITIES (20,025 ) (28,703 )
NET ASSETS 140,357 235,266

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 140,257 235,166
140,357 235,266

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

RUBIACEAE CONSULTING LTD (REGISTERED NUMBER: 12032699)

BALANCE SHEET - continued
30 JUNE 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2025 and were signed by:





J J C Banwell - Director


RUBIACEAE CONSULTING LTD (REGISTERED NUMBER: 12032699)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

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

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised to turnover upon delivery of the goods, or services, to customers.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

RUBIACEAE CONSULTING LTD (REGISTERED NUMBER: 12032699)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 59,195
Additions 901
At 30 June 2024 60,096
DEPRECIATION
At 1 July 2023 17,783
Charge for year 12,002
At 30 June 2024 29,785
NET BOOK VALUE
At 30 June 2024 30,311
At 30 June 2023 41,412

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 47,380
DEPRECIATION
At 1 July 2023 9,476
Charge for year 9,476
At 30 June 2024 18,952
NET BOOK VALUE
At 30 June 2024 28,428
At 30 June 2023 37,904

RUBIACEAE CONSULTING LTD (REGISTERED NUMBER: 12032699)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 18,902 71,956
Amounts receivable in respect of finance
leases

22,691

23,771
Amounts receivable in respect of hire
purchase contracts

9,700

-
Other debtors 6,380 54,300
57,673 150,027

Amounts falling due after more than one year:
Amounts receivable in respect of finance
leases

27,852

43,768
Amounts receivable in respect of hire
purchase contracts

3,000

-
30,852 43,768

Aggregate amounts 88,525 193,795

There were no impairment provisions against the carrying value of the Finance Lease or Hire Purchase receivables at 30 June 2024.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,001 8,000
Hire purchase contracts 16,198 14,580
Payments on account 38,480 -
Trade creditors 7,671 26,004
Taxation and social security 50,692 60,018
Other creditors 14,847 7,850
135,889 116,452

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 8,673 16,698
Hire purchase contracts 13,210 29,408
21,883 46,106

RUBIACEAE CONSULTING LTD (REGISTERED NUMBER: 12032699)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 29,408 43,988

9. RELATED PARTY DISCLOSURES

The director introduced net funds from the company of £50 during the year. At 30 June 2024, the company owed the Director £434. (2023: £384.)

The loan to the company is free of interest and repayable on demand.

At 30 June 2023 £51,586 was owed to the company re a loan made to a company in which the Director has an interest, this has been written off in the year to 30 June 2024.