IRIS Accounts Production v25.1.0.734 03967214 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh039672142023-09-30039672142024-09-30039672142023-10-012024-09-30039672142022-09-30039672142022-10-012023-09-30039672142023-09-3003967214ns15:EnglandWales2023-10-012024-09-3003967214ns14:PoundSterling2023-10-012024-09-3003967214ns10:Director12023-10-012024-09-3003967214ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3003967214ns10:SmallEntities2023-10-012024-09-3003967214ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3003967214ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3003967214ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3003967214ns10:FullAccounts2023-10-012024-09-300396721412023-10-012024-09-3003967214ns10:Director22023-10-012024-09-3003967214ns10:Director32023-10-012024-09-3003967214ns10:RegisteredOffice2023-10-012024-09-3003967214ns5:CurrentFinancialInstruments2024-09-3003967214ns5:CurrentFinancialInstruments2023-09-3003967214ns5:ShareCapital2024-09-3003967214ns5:ShareCapital2023-09-3003967214ns5:CapitalRedemptionReserve2024-09-3003967214ns5:CapitalRedemptionReserve2023-09-3003967214ns5:RetainedEarningsAccumulatedLosses2024-09-3003967214ns5:RetainedEarningsAccumulatedLosses2023-09-3003967214ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3003967214ns5:ComputerSoftware2023-10-012024-09-3003967214ns5:IntangibleAssetsOtherThanGoodwill2023-09-3003967214ns5:IntangibleAssetsOtherThanGoodwill2024-09-3003967214ns5:IntangibleAssetsOtherThanGoodwill2023-09-3003967214ns5:PlantMachinery2023-09-3003967214ns5:PlantMachinery2023-10-012024-09-3003967214ns5:PlantMachinery2024-09-3003967214ns5:PlantMachinery2023-09-3003967214ns5:CostValuation2023-09-3003967214ns5:AdditionsToInvestments2024-09-3003967214ns5:RevaluationsIncreaseDecreaseInInvestments2024-09-3003967214ns5:CostValuation2024-09-3003967214ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3003967214ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 03967214 (England and Wales)















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: Ms J E Gutteridge
Dr P M Mccormick
Mr T Nunn





Registered office: C/O Rock Tax & Accounting
Elm House, Tanshire Park, Shackleford Rd
Elstead
Godalming
Surrey
GU8 6LB





Registered number: 03967214 (England and Wales)





Accountants: Rock Tax & Accounting
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 - 117
Investments 6 2,203,618 2,118,459
Investment property 7 1,612,191 1,271,506
3,815,809 3,390,082

Current assets
Debtors 8 383,588 358,707
Cash in hand 2,294,074 2,860,079
2,677,662 3,218,786
Creditors
Amounts falling due within one year 9 54,732 225,596
Net current assets 2,622,930 2,993,190
Total assets less current liabilities 6,438,739 6,383,272


Capital and reserves
Called up share capital 234 234
Capital redemption reserve 173 173
Retained earnings 6,438,332 6,382,865
6,438,739 6,383,272
6,438,739 6,383,272

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

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

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 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 Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:





Ms J E Gutteridge - Director


FUBRA LIMITED (REGISTERED NUMBER: 03967214)

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


1. Statutory information

Fubra Limited 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 as modified by the revaluation of certain assets.

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.

Intellectual property is being amortised evenly over its estimated useful life of five years.

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 5 (2023 - 6 ) .

4. Intangible fixed assets
Other
intangible
assets
£
Cost
At 1 October 2023
and 30 September 2024 27,997
Amortisation
At 1 October 2023
and 30 September 2024 27,997
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 2,243
Depreciation
At 1 October 2023 2,126
Charge for year 117
At 30 September 2024 2,243
Net book value
At 30 September 2024 -
At 30 September 2023 117

6. Fixed asset investments
Other
investments
£
Cost or valuation
At 1 October 2023 2,118,459
Additions 132,524
Revaluations (47,365 )
At 30 September 2024 2,203,618
Net book value
At 30 September 2024 2,203,618
At 30 September 2023 2,118,459

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 1,271,506
Additions 340,685
At 30 September 2024 1,612,191
Net book value
At 30 September 2024 1,612,191
At 30 September 2023 1,271,506

.

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 23,075 31,128
Other debtors 360,513 327,579
383,588 358,707

9. Creditors: amounts falling due within one year
30.9.24 30.9.23
£ £
Trade creditors 45,803 24,002
Taxation and social security 891 186,087
Other creditors 8,038 15,507
54,732 225,596

10. Ultimate controlling party

The directors consider there to be no controlling party as none of the shareholders holds majority of voting rights.