REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 |
FOR |
FUBRA LIMITED |
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 |
FOR |
FUBRA LIMITED |
FUBRA LIMITED (REGISTERED NUMBER: 03967214) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30 SEPTEMBER 2024 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 4 |
FUBRA LIMITED |
COMPANY INFORMATION |
FOR THE YEAR ENDED 30 SEPTEMBER 2024 |
Directors: |
Registered office: |
Registered number: |
Accountants: |
Elm House, Tanshire Park |
Shackleford Road |
Elstead |
Godalming |
Surrey |
GU8 6LB |
FUBRA LIMITED (REGISTERED NUMBER: 03967214) |
BALANCE SHEET |
30 SEPTEMBER 2024 |
30.9.24 | 30.9.23 |
Notes | £ | £ | £ |
Fixed assets |
Intangible assets | 4 |
Tangible assets | 5 |
Investments | 6 |
Investment property | 7 |
Current assets |
Debtors | 8 |
Cash in hand |
Creditors |
Amounts falling due within one year | 9 |
Net current assets |
Total assets less current liabilities |
Capital and reserves |
Called up share capital |
Capital redemption reserve |
Retained earnings |
6,438,739 | 6,383,272 |
The directors acknowledge their 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. |
FUBRA LIMITED (REGISTERED NUMBER: 03967214) |
BALANCE SHEET - continued |
30 SEPTEMBER 2024 |
The financial statements were approved by the Board of Directors and authorised for issue on |
FUBRA LIMITED (REGISTERED NUMBER: 03967214) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30 SEPTEMBER 2024 |
1. | Statutory information |
Fubra Limited is a |
2. | Accounting policies |
Basis of preparing the financial statements |
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
Intangible assets |
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
Fixed asset investments |
Unlisted investments held as fixed assets are shown at fair value with any gains or losses reported through Other Operating Income and taken to Revaluation Reserve. Fair value for unlisted investments is measured as cost less impairment, or the company's share of the associate's net assets based on the associate's most recently published balance sheet. |
Investment property |
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
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. |
FUBRA LIMITED (REGISTERED NUMBER: 03967214) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 SEPTEMBER 2024 |
2. | Accounting policies - continued |
Foreign currencies |
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
Hire purchase and leasing commitments |
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
3. | Employees and directors |
The average number of employees during the year was |
4. | Intangible fixed assets |
Other |
intangible |
assets |
£ |
Cost |
At 1 October 2023 |
and 30 September 2024 |
Amortisation |
At 1 October 2023 |
and 30 September 2024 |
Net book value |
At 30 September 2024 |
At 30 September 2023 |
FUBRA LIMITED (REGISTERED NUMBER: 03967214) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 SEPTEMBER 2024 |
5. | Tangible fixed assets |
Plant and |
machinery |
etc |
£ |
Cost |
At 1 October 2023 |
and 30 September 2024 |
Depreciation |
At 1 October 2023 |
Charge for year |
At 30 September 2024 |
Net book value |
At 30 September 2024 |
At 30 September 2023 |
6. | Fixed asset investments |
Other |
investments |
£ |
Cost or valuation |
At 1 October 2023 |
Additions |
Revaluations | ( |
) |
At 30 September 2024 |
Net book value |
At 30 September 2024 |
At 30 September 2023 |
Unlisted investments: Significant holdings |
Name of Company Direct holding Date of latest Aggregate Profit or (loss) |
Ordinary Shares published capital & for latest published |
% balance sheet reserves financial period |
£ £ |
A) Associates incorporated |
within the United Kingdom |
Clear Books Limited 46 31/03/2024 622,745 439,095 |
Marble Construction Ltd 30 31/03/2024 1,503,176 393,369 |
B) Associates incorporated |
outside the United Kingdom |
ZKNet Kft. (Hungary) 37 31/12/2020 122,235 25,314 |
== ======== ======= ====== |
FUBRA LIMITED (REGISTERED NUMBER: 03967214) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 SEPTEMBER 2024 |
7. | Investment property |
Total |
£ |
Fair value |
At 1 October 2023 |
Additions |
At 30 September 2024 |
Net book value |
At 30 September 2024 |
At 30 September 2023 |
. |
The directors of the company have considered the prevailing market conditions and have decided that a revaluation is not necessary. |
8. | Debtors: amounts falling due within one year |
30.9.24 | 30.9.23 |
£ | £ |
Trade debtors |
Other debtors |
9. | Creditors: amounts falling due within one year |
30.9.24 | 30.9.23 |
£ | £ |
Trade creditors |
Taxation and social security |
Other creditors |
10. | Ultimate controlling party |
The directors consider there to be no controlling party as none of the shareholders holds majority of voting rights. |