Registration number: 06739910

Ruby Tuesday Books Limited

Contents

Company Information	1
Abridged Statement Financial Position	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 9

Ruby Tuesday Books Limited

Company Information

Directors

Mrs Shan Lesley White Mr Andrew William White Mrs Ruth Owen

Registered office

Ground Floor, Unit 3 Southview House St Austell Enterprise Park Carclaze Down St Austell Cornwall PL25 4EJ

Accountants

Harland Accountants Ground Floor, Unit 3 Southview House St Austell Enterprise Park Carclaze Down St Austell Cornwall PL25 4EJ

Ruby Tuesday Books Limited

(Registration number: 06739910)
Abridged Statement Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	10,524	11,027
Tangible assets	5	185	371
		10,709	11,398
Current assets
Stocks	6	212,548	151,124
Debtors		63,558	55,066
Cash at bank and in hand		336	8,135
		276,442	214,325
Prepayments and accrued income		6,930	433
Creditors: Amounts falling due within one year		(261,161)	(218,496)
Net current assets/(liabilities)		22,211	(3,738)
Total assets less current liabilities		32,920	7,660
Creditors: Amounts falling due after more than one year		(47,409)	(76,616)
Net liabilities		(14,489)	(68,956)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(14,589)	(69,056)
Shareholders' deficit		(14,489)	(68,956)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Statement Financial Position in accordance with Section 444(2A) of the Companies Act 2006.

Ruby Tuesday Books Limited

(Registration number: 06739910)
Abridged Statement Financial Position as at 31 March 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 9 September 2025 and signed on its behalf by:
 

.........................................

Mrs Shan Lesley White

Director

.........................................

Mrs Ruth Owen

Director

Ruby Tuesday Books Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ground Floor, Unit 3 Southview House St Austell Enterprise Park
Carclaze Down
St Austell
Cornwall
PL25 4EJ

These financial statements were authorised for issue by the Board on 9 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Ruby Tuesday Books Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the statement financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	10% on cost
Office equipment	33% on cost

Development costs

Development costs on all new books are introduced each year and amortised over their useful life of 3 years.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Ruby Tuesday Books Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Ruby Tuesday Books Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Total £
Cost or valuation
At 1 April 2024	453,805
Additions acquired separately	9,969
At 31 March 2025	463,774
Amortisation
At 1 April 2024	442,777
Amortisation charge	10,473
At 31 March 2025	453,250
Carrying amount
At 31 March 2025	10,524
At 31 March 2024	11,027

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	5,593	5,593
At 31 March 2025	5,593	5,593
Depreciation
At 1 April 2024	5,222	5,222
Charge for the year	186	186
At 31 March 2025	5,408	5,408
Carrying amount
At 31 March 2025	185	185
At 31 March 2024	371	371

Ruby Tuesday Books Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

6

Stocks

	2025 £	2024 £
Other inventories	212,548	151,124

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

Ruby Tuesday Books Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

8	Related party transactions

Summary of transactions with other related parties

11 Charge over property

In relation to the National Westminster Bank PLC loan, a charge containing both floating and fixed charges has been applied to one of the directors properties.