Acorah Software Products - Accounts Production 16.4.675 false true false 21 September 2023 30 September 2024 30 September 2024 15152822 Sonia Shah 3 Oceans Limited 708 A, High Road, London, United Kingdom, N12 9QL true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15152822 2023-09-20 15152822 2024-09-30 15152822 2023-09-21 2024-09-30 15152822 frs-core:CurrentFinancialInstruments 2024-09-30 15152822 frs-core:FurnitureFittings 2024-09-30 15152822 frs-core:FurnitureFittings 2023-09-21 2024-09-30 15152822 frs-core:FurnitureFittings 2023-09-20 15152822 frs-core:ShareCapital 2024-09-30 15152822 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 15152822 frs-bus:PrivateLimitedCompanyLtd 2023-09-21 2024-09-30 15152822 frs-bus:FilletedAccounts 2023-09-21 2024-09-30 15152822 frs-bus:SmallEntities 2023-09-21 2024-09-30 15152822 frs-bus:AuditExempt-NoAccountantsReport 2023-09-21 2024-09-30 15152822 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-21 2024-09-30 15152822 1 2023-09-21 2024-09-30 15152822 frs-bus:Director1 2023-09-21 2024-09-30 15152822 frs-bus:Director1 2023-09-20 15152822 frs-bus:Director1 2024-09-30 15152822 frs-countries:EnglandWales 2023-09-21 2024-09-30
Registered number: 15152822
Rukman Limited
Unaudited Financial Statements
For the Period 21 September 2023 to 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15152822
30 September 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 2,338
2,338
CURRENT ASSETS
Debtors 5 4,508
Cash at bank and in hand 5,189
9,697
Creditors: Amounts Falling Due Within One Year 6 (11,698 )
NET CURRENT ASSETS (LIABILITIES) (2,001 )
TOTAL ASSETS LESS CURRENT LIABILITIES 337
NET ASSETS 337
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 237
SHAREHOLDERS' FUNDS 337
Page 1
Page 2
For the period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Sonia Shah
Director
31 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rukman Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15152822 . The registered office is 708 A High Road, London, N12 9QL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
Service charge income is recognised as revenue in the period to which it relates.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Furniture, fixtures and equipment 25% Written Down Value
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Furniture, fixtures and equipment
£
Cost
As at 21 September 2023 -
Additions 2,923
As at 30 September 2024 2,923
Depreciation
As at 21 September 2023 -
Provided during the period 585
As at 30 September 2024 585
Net Book Value
As at 30 September 2024 2,338
As at 21 September 2023 -
5. Debtors
30 September 2024
£
Due within one year
Prepayments and accrued income 201
Director's loan account 945
Amounts owed by group undertakings 3,362
4,508
6. Creditors: Amounts Falling Due Within One Year
30 September 2024
£
Trade creditors 167
VAT 3,953
Other creditors 6,582
Accruals and deferred income 996
11,698
Page 4
Page 5
7. Share Capital
30 September 2024
£
Allotted, Called up and fully paid 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 21 September 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Ms Sonia Shah - - - - 945
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
Included in debtors due within one year is an amount of £3,362 owed by its parent company 3 Oceans Limited. The amount is interest free and repayable on demand.
Included in debtors due within one year is an amount of £945 owed to its director. The amount is interest free and repayable on demand. 
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is 3 Oceans Limited . 3 Oceans Limited was incorporated in England and Wales. Copies of the parent company's financial statements may be obtained from the secretary, 708 A, High Road, London, United Kingdom, N12 9QL
Page 5