Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01falseNo description of principal activity44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC710092 2023-10-01 2024-09-30 SC710092 2022-10-01 2023-09-30 SC710092 2024-09-30 SC710092 2023-09-30 SC710092 c:Director1 2023-10-01 2024-09-30 SC710092 c:Director2 2023-10-01 2024-09-30 SC710092 c:Director3 2023-10-01 2024-09-30 SC710092 c:Director3 2024-09-30 SC710092 c:RegisteredOffice 2023-10-01 2024-09-30 SC710092 d:PlantMachinery 2023-10-01 2024-09-30 SC710092 d:PlantMachinery 2024-09-30 SC710092 d:PlantMachinery 2023-09-30 SC710092 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC710092 d:OfficeEquipment 2023-10-01 2024-09-30 SC710092 d:OfficeEquipment 2024-09-30 SC710092 d:OfficeEquipment 2023-09-30 SC710092 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC710092 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC710092 d:CurrentFinancialInstruments 2024-09-30 SC710092 d:CurrentFinancialInstruments 2023-09-30 SC710092 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC710092 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC710092 d:ShareCapital 2024-09-30 SC710092 d:ShareCapital 2023-09-30 SC710092 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC710092 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC710092 c:OrdinaryShareClass1 2023-10-01 2024-09-30 SC710092 c:OrdinaryShareClass1 2024-09-30 SC710092 c:OrdinaryShareClass1 2023-09-30 SC710092 c:FRS102 2023-10-01 2024-09-30 SC710092 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC710092 c:FullAccounts 2023-10-01 2024-09-30 SC710092 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC710092 6 2023-10-01 2024-09-30 SC710092 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC710092










RUBY CAPITAL LIMITED (FORMERLY ARB (SCOTLAND) HOLDINGS LIMITED)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
RUBY CAPITAL LIMITED (FORMERLY ARB (SCOTLAND) HOLDINGS LIMITED)
 

COMPANY INFORMATION


Directors
Mr A R Banks 
Ms L Byars 
Ms J Kerr (appointed 4 January 2024)




Registered number
SC710092



Registered office
Ruby House
9 Luna Place

Dundee Technology Park

Dundee

Scotland

DD2 1TY




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
RUBY CAPITAL LIMITED (FORMERLY ARB (SCOTLAND) HOLDINGS LIMITED)
REGISTERED NUMBER: SC710092

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
4,230
-

Investments
 5 
350,035
350,035

  
354,265
350,035

Current assets
  

Debtors: amounts falling due within one year
 6 
1,044,912
396,603

Cash at bank and in hand
  
16,395
27,228

  
1,061,307
423,831

Creditors: amounts falling due within one year
 7 
(1,720,066)
(991,087)

Net current liabilities
  
 
 
(658,759)
 
 
(567,256)

Total assets less current liabilities
  
(304,494)
(217,221)

  

Net liabilities
  
(304,494)
(217,221)


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
(304,594)
(217,321)

  
(304,494)
(217,221)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2025.




Mr A R Banks
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
RUBY CAPITAL LIMITED (FORMERLY ARB (SCOTLAND) HOLDINGS LIMITED)
REGISTERED NUMBER: SC710092

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024


Page 2

 
RUBY CAPITAL LIMITED (FORMERLY ARB (SCOTLAND) HOLDINGS LIMITED)
 

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

1.


General information

ARB (Scotland) Holdings Limited is a private company, limited by shares, incorporated in Scotland with registration number SC710092. The registered office is Ruby House 9 Luna PLace, Dundee Technology Park, Dundee, Scortland, DD2 1TY.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
RUBY CAPITAL LIMITED (FORMERLY ARB (SCOTLAND) HOLDINGS LIMITED)
 

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

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
Office equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 4

 
RUBY CAPITAL LIMITED (FORMERLY ARB (SCOTLAND) HOLDINGS LIMITED)
 

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

4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


Additions
2,844
2,706
5,550



At 30 September 2024

2,844
2,706
5,550



Depreciation


Charge for the year on owned assets
427
893
1,320



At 30 September 2024

427
893
1,320



Net book value



At 30 September 2024
2,417
1,813
4,230



At 30 September 2023
-
-
-


5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 October 2023
350,035



At 30 September 2024
350,035





6.


Debtors

2024
2023
£
£


Trade debtors
15,913
-

Other debtors
983,641
156,603

Prepayments and accrued income
45,358
240,000

1,044,912
396,603


Page 5

 
RUBY CAPITAL LIMITED (FORMERLY ARB (SCOTLAND) HOLDINGS LIMITED)
 

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

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
48,221
1,804

Other taxation and social security
4,529
6,147

Other creditors
1,665,316
981,386

Accruals and deferred income
2,000
1,750

1,720,066
991,087



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 6