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Company registration number: 13734746
RUBY 2 ASHINGTON LIMITED
REPORT OF THE DIRECTORS' AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 November 2024

RUBY 2 ASHINGTON LIMITED
BALANCE SHEET
AS AT 30 November 2024
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets342,06648,066
Tangible assets41,3461,960
43,41250,026
CURRENT ASSETS
Stocks2,2802,031
Debtors3,0061,312
Cash at bank and in hand10,67710,210
15,96313,553
CREDITORS
Amounts falling due within one year (57,693) (62,123)
NET CURRENT ASSETS (41,730) (48,570)
TOTAL ASSETS LESS
CURRENT LIABILITIES 1,682 1,456
PROVISIONS FOR LIABILITIES(337)(273)
NET ASSETS 1,345 1,183
CAPITAL AND RESERVES
Called-up equity share capital 100 100
Profit and loss account 1,245 1,083
SHAREHOLDERS FUNDS 1,345 1,183
For the year ending 30 November 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 30 November 2024 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 28 May 2025 and signed on its behalf.
..........................................................................
M W Shek
28 May 2025
The annexed notes form part of these financial statements.

RUBY 2 ASHINGTON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
1. Accounting policies
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax.
Intangible Assets
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It is being written off in equal annual instalments over a period of ten years, which is the maximum period over which the directors consider its useful life can be predicted.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures, Fittings & Equipment - 20% straight-line basis
Stocks and Work In Progress
Stocks are valued at the lower of cost and net realisable value.
Deferred Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
Pension Scheme
The company operates a statutory contribution pension scheme. The pension charge is the amount payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors) during the year was 6.
3.Intangible fixed assets
Total
Cost
At start of period60,000
At end of period 60,000
Amortisation
At start of period11,934
Provided during the period6,000
At end of period17,934
Net Book Values
At start of period48,066
At end of period42,066
4.Tangible fixed assets
Total
Cost
At start of period3,069
At end of period3,069
Depreciation
At start of period1,109
Provided during the period614
At end of period1,723
Net Book Value
At start of period1,960
At end of period1,346
5.
Related Party Transactions
The directors have provided interest-free loans to the company, with no formal terms for repayment. The total balances outstanding at the balance sheet date were £44,232 (2023 : £48,854), which are included in the balance sheet within Creditors: amounts falling due within one year. The company occupied business premises which are held under a personal lease between one of the directors, K Y Shek-Ho, and an unconnected third party. The company has agreed to meet all property obligations under the lease whilst it is the occupier of the premises. During the period, the company paid dividends totalling £6,000 to its directors.
6.Pension costs
The company operates a statutory contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.