Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30trueNo description of principal activity2023-10-01false22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC708536 2023-10-01 2024-09-30 SC708536 2022-10-01 2023-09-30 SC708536 2024-09-30 SC708536 2023-09-30 SC708536 c:Director1 2023-10-01 2024-09-30 SC708536 c:Director2 2023-10-01 2024-09-30 SC708536 c:RegisteredOffice 2023-10-01 2024-09-30 SC708536 d:CurrentFinancialInstruments 2024-09-30 SC708536 d:CurrentFinancialInstruments 2023-09-30 SC708536 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC708536 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC708536 d:ShareCapital 2024-09-30 SC708536 d:ShareCapital 2023-09-30 SC708536 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC708536 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC708536 c:OrdinaryShareClass1 2023-10-01 2024-09-30 SC708536 c:OrdinaryShareClass1 2024-09-30 SC708536 c:OrdinaryShareClass1 2023-09-30 SC708536 c:FRS102 2023-10-01 2024-09-30 SC708536 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC708536 c:FullAccounts 2023-10-01 2024-09-30 SC708536 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC708536 2 2023-10-01 2024-09-30 SC708536 6 2023-10-01 2024-09-30 SC708536 2 2024-09-30 SC708536 2 2023-09-30 SC708536 f:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC708536










RUBY PROPERTIES (SCOTLAND) LIMITED (PREVIOUSLY ARB AVIATION LIMITED)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
RUBY PROPERTIES (SCOTLAND) LIMITED (PREVIOUSLY ARB AVIATION LIMITED)
 

COMPANY INFORMATION


Directors
Mr A Banks 
Ms L Byars 




Registered number
SC708536



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 PROPERTIES (SCOTLAND) LIMITED (PREVIOUSLY ARB AVIATION LIMITED)
REGISTERED NUMBER: SC708536

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

  

Current assets
  

Stocks
 5 
1,588,882
807,961

Debtors: amounts falling due within one year
 6 
462,299
168,769

  
2,051,181
976,730

Creditors: amounts falling due within one year
  
(3,536,869)
(2,285,858)

Net current liabilities
  
 
 
(1,485,688)
 
 
(1,309,128)

Total assets less current liabilities
  
(1,485,688)
(1,309,128)

  

Net liabilities
  
(1,485,688)
(1,309,128)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(1,485,788)
(1,309,228)

  
(1,485,688)
(1,309,128)


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 Banks
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
RUBY PROPERTIES (SCOTLAND) LIMITED (PREVIOUSLY ARB AVIATION LIMITED)
 

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

1.


General information

Ruby Properties (Scotland) Limited (previously ARB Aviation Limited) is a private company, limited by shares, domiciled in Scotland with registration number SC708536. The registered office is Ruby House 9 Luna Place, Dundee Technology Park, Dundee, 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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.

Page 2

 
RUBY PROPERTIES (SCOTLAND) LIMITED (PREVIOUSLY ARB AVIATION LIMITED)
 

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

2.Accounting policies (continued)

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
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 2 (2023 - 2).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 October 2023
1,141,335



At 30 September 2024

1,141,335



Impairment


At 1 October 2023
1,141,335



At 30 September 2024

1,141,335



Net book value



At 30 September 2024
-



At 30 September 2023
-

Page 3

 
RUBY PROPERTIES (SCOTLAND) LIMITED (PREVIOUSLY ARB AVIATION LIMITED)
 

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

5.


Stocks

2024
2023
£
£

Work in progress
1,588,882
807,961

1,588,882
807,961



6.


Debtors

2024
2023
£
£


Other debtors
462,299
168,769

462,299
168,769



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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



Page 4