Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02947022 Mr T A F Lulham Mrs A J Lulham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02947022 2023-12-31 02947022 2024-12-31 02947022 2024-01-01 2024-12-31 02947022 frs-core:CurrentFinancialInstruments 2024-12-31 02947022 frs-core:PlantMachinery 2024-12-31 02947022 frs-core:PlantMachinery 2024-01-01 2024-12-31 02947022 frs-core:PlantMachinery 2023-12-31 02947022 frs-core:ShareCapital 2024-12-31 02947022 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02947022 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02947022 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02947022 frs-bus:SmallEntities 2024-01-01 2024-12-31 02947022 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02947022 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02947022 frs-bus:Director1 2024-01-01 2024-12-31 02947022 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 02947022 frs-countries:EnglandWales 2024-01-01 2024-12-31 02947022 2022-12-31 02947022 2023-12-31 02947022 2023-01-01 2023-12-31 02947022 frs-core:CurrentFinancialInstruments 2023-12-31 02947022 frs-core:ShareCapital 2023-12-31 02947022 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 02947022
Rubynest Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02947022
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 72,473 58,504
72,473 58,504
CURRENT ASSETS
Stocks 5 8,681 12,577
Debtors 6 227,740 309,510
Cash at bank and in hand 212,905 135,011
449,326 457,098
Creditors: Amounts Falling Due Within One Year 7 (316,963 ) (325,382 )
NET CURRENT ASSETS (LIABILITIES) 132,363 131,716
TOTAL ASSETS LESS CURRENT LIABILITIES 204,836 190,220
NET ASSETS 204,836 190,220
CAPITAL AND RESERVES
Called up share capital 8 45,000 45,000
Profit and Loss Account 159,836 145,220
SHAREHOLDERS' FUNDS 204,836 190,220
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For the year ending 31 December 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 his 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
Mr T A F Lulham
Director
06/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Rubynest Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02947022 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.
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.

Presentation currency
The financial statements are presented in pounds sterling, and rounded to the nearest £1.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 10% - 25% straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2023: 25)
23 25
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 351,223
Additions 39,243
Disposals (19,707 )
As at 31 December 2024 370,759
Depreciation
As at 1 January 2024 292,719
Provided during the period 25,274
Disposals (19,707 )
As at 31 December 2024 298,286
Net Book Value
As at 31 December 2024 72,473
As at 1 January 2024 58,504
5. Stocks
2024 2023
£ £
Materials 8,681 12,577
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 207,133 288,974
Other debtors 20,607 20,536
227,740 309,510
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,839 13,965
Other creditors 54,382 55,647
Taxation and social security 256,742 255,770
316,963 325,382
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 45,000 45,000
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9. Related Party Transactions
The Company has taken the exemption under FRS 102 section 33.1A not to disclose transactions and balances with wholly owned group companies.
10. Controlling party
The company is a wholly-owned subsidiary of Icklin Ltd, a company registered in England and Wales. The registered office of the company is the same as Rubynest Limited. The ultimate controlling party is Mr T A F Lulham by virtue of his majority shareholding of the issued share capital of Icklin Ltd.
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