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REGISTERED NUMBER: 13816140 (England and Wales)















Quercus Rubra Limited

Financial Statements for the Year Ended 31st December 2024






Quercus Rubra Limited (Registered number: 13816140)

Contents of the Financial Statements
for the Year Ended 31st December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Quercus Rubra Limited

Company Information
for the Year Ended 31st December 2024







DIRECTORS: R S Brooker
O Brooker





REGISTERED OFFICE: 2 Oriel Court
Omega Park
Alton
Hampshire
GU34 2YT





REGISTERED NUMBER: 13816140 (England and Wales)





ACCOUNTANTS: Sheen Stickland
Chartered Accountants
2 Oriel Court
Omega Park
Alton
Hampshire
GU34 2YT

Quercus Rubra Limited (Registered number: 13816140)

Balance Sheet
31st December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 1,013,323 485,149

CURRENT ASSETS
Cash at bank 594,885 1,027,443

CREDITORS
Amounts falling due within one year 5 1,500 1,200
NET CURRENT ASSETS 593,385 1,026,243
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,606,708

1,511,392

PROVISIONS FOR LIABILITIES 6 17,946 1,828
NET ASSETS 1,588,762 1,509,564

CAPITAL AND RESERVES
Called up share capital 1,500,200 1,500,200
Fair value reserve 76,982 9,263
Retained earnings 11,580 101
SHAREHOLDERS' FUNDS 1,588,762 1,509,564

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

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 7th May 2025 and were signed on its behalf by:



R S Brooker - Director


Quercus Rubra Limited (Registered number: 13816140)

Notes to the Financial Statements
for the Year Ended 31st December 2024


1. STATUTORY INFORMATION

Quercus Rubra 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument.

Cash and cash equivalents
These comprise cash at bank.

Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Income Statement when there is objective evidence that the asset is impaired.

Creditors
Creditors are not interest bearing and are stated at their nominal value.

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.

Quercus Rubra Limited (Registered number: 13816140)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024


2. ACCOUNTING POLICIES - continued

Investments
Fixed asset investments are shown at market value.

Gains on revaluation, less any reversal of earlier gains, are transferred to a revaluation reserve.

Realised gains or losses when the investments are sold are transferred from the revaluation reserve
to the profit and loss account.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1st January 2024 485,149
Additions 444,570
Revaluations 83,604
At 31st December 2024 1,013,323
NET BOOK VALUE
At 31st December 2024 1,013,323
At 31st December 2023 485,149

Cost or valuation at 31st December 2024 is represented by:

Other
investments
£   
Valuation in 2023 485,149
Valuation in 2024 528,174
1,013,323

If investments had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 929,718 473,713

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 1,500 1,200

Quercus Rubra Limited (Registered number: 13816140)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024


6. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 17,946 1,828

Deferred
tax
£   
Balance at 1st January 2024 1,828
Charge to Income Statement during year 16,118
Balance at 31st December 2024 17,946