Company Registration No. 09965365 (England and Wales)
RUYI INVESTMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
RUYI INVESTMENT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
RUYI INVESTMENT LIMITED
Company Registration No. 09965365
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
305,337
321,327
Current assets
Debtors
4
8,722,443
8,165,291
Cash at bank and in hand
6,785
22,497
8,729,228
8,187,788
Creditors: amounts falling due within one year
5
(11,470,291)
(8,740,710)
Net current liabilities
(2,741,063)
(552,922)
Net liabilities
(2,435,726)
(231,595)
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
(2,435,727)
(231,596)
Total equity
(2,435,726)
(231,595)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 7 December 2025
Mrs Y Zhang
Director
RUYI INVESTMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Ruyi Investment Limited is a private company limited by shares incorporated in England and Wales. The registered office is Spaces Causeway House, 13 The Causeway, Teddington, TW11 0JR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

During the year, the company made a net loss of £3,true 601 and net liabilities of £231,595 at the balance sheet date which is mainly owed to connected companies. A t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

RUYI INVESTMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Fixed asset investments
2025
2024
£
£
Other investments other than loans
305,337
321,327
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2024
321,327
Disposals
(15,990)
At 31 March 2025
305,337
Carrying amount
At 31 March 2025
305,337
At 31 March 2024
321,327
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
8,722,443
8,165,291
RUYI INVESTMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
4
Debtors
(Continued)
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
11,470,291
8,740,710
11,470,291
8,740,710
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £0.0001 each
1
1
1
1
7
Related party transactions
Transactions with related parties

At the balance sheet date, the company owed £8,249,900 (202 4 - £7,704,900) to the director, Y Zhang. This loan is interest free.

At the balance sheet date, the company was owed £8,358,441 (202 4 - £7,812,470) by Ruyi Real Estate Management Limited, a connected company.

At the balance sheet date, the company was owed £Nil (202 4 - £87,820) by Sterne Limited, a connected company that has recently dissolved.

At the balance sheet date, the company was owed £1 00,001 (202 4 - £1) by T Warriors Brewery UK Limited, a connected company.

At the balance sheet date, the company was owed £99,000 (202 4 - £100,000) by Ruyi Developments Limited, a connected company.

At the balance sheet date, the company was owed £165,000 (202 4 - £165,000) by KL Communications Limited, a connected company.

At the balance sheet date, the company owed £Nil (202 4 - £828,883) to K&P Development, a connected company that has recently dissolved.

At the balance sheet date, the company owed £217,045 (202 4 - £204,277) to Uniview Cultures Limited, a connected company .

2025-03-31 2024-04-01 false false false 08 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mrs Y Zhang 09965365 2024-04-01 2025-03-31 09965365 2025-03-31 09965365 2024-03-31 09965365 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 09965365 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 09965365 core:CurrentFinancialInstruments 2025-03-31 09965365 core:CurrentFinancialInstruments 2024-03-31 09965365 core:ShareCapital 2025-03-31 09965365 core:ShareCapital 2024-03-31 09965365 core:RetainedEarningsAccumulatedLosses 2025-03-31 09965365 core:RetainedEarningsAccumulatedLosses 2024-03-31 09965365 core:ShareCapitalOrdinaryShareClass1 2025-03-31 09965365 core:ShareCapitalOrdinaryShareClass1 2024-03-31 09965365 bus:Director1 2024-04-01 2025-03-31 09965365 2023-04-01 2024-03-31 09965365 bus:OrdinaryShareClass1 2024-03-31 09965365 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09965365 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09965365 bus:FRS102 2024-04-01 2025-03-31 09965365 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09965365 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP