1 April 2024 false Taxfiler 2024.6 13658232business:PrivateLimitedCompanyLtd2024-04-012025-03-31 136582322024-03-31 136582322024-04-012025-03-31 13658232business:AuditExemptWithAccountantsReport2024-04-012025-03-31 13658232business:FilletedAccounts2024-04-012025-03-31 136582322025-03-31 13658232business:Director12024-04-012025-03-31 13658232business:Director22024-04-012025-03-31 13658232business:RegisteredOffice2024-04-012025-03-31 136582322024-03-31 13658232core:WithinOneYear2025-03-31 13658232core:WithinOneYear2024-03-31 13658232core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 13658232core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 13658232core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 13658232core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 13658232core:PreviouslyStatedAmount2025-03-31 13658232core:PreviouslyStatedAmount2024-03-31 13658232business:SmallEntities2024-04-012025-03-31 13658232countries:EnglandWales2024-04-012025-03-31 13658232core:PlantMachinery2024-04-012025-03-31 13658232core:PlantMachinery2024-03-31 13658232core:PlantMachinery2025-03-31 13658232business:OrdinaryShareClass12024-04-012025-03-31 13658232business:OrdinaryShareClass12023-04-012024-03-31 136582322023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13658232 (England and Wales)
Rubicon Homes (Hilltop) Limited Unaudited accounts for the year ended 31 March 2025
Rubicon Homes (Hilltop) Limited Unaudited accounts Contents
Page
- 2 -
Rubicon Homes (Hilltop) Limited Company Information for the year ended 31 March 2025
Directors
C N Oakes R M G Stevens
Company Number
13658232 (England and Wales)
Registered Office
Primary House Spring Gardens Macclesfield Cheshire SK10 2DX United Kingdom
Accountants
Taylor Consultancy, Chartered Certified Accountants Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
- 3 -
Rubicon Homes (Hilltop) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
63,445 
Current assets
Debtors
1,532,509 
1,387,386 
Cash at bank and in hand
168,527 
182,816 
1,701,036 
1,570,202 
Creditors: amounts falling due within one year
(442,336)
(307,188)
Net current assets
1,258,700 
1,263,014 
Total assets less current liabilities
1,258,700 
1,326,459 
Provisions for liabilities
Deferred tax
- 
(15,861)
Net assets
1,258,700 
1,310,598 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
1,258,698 
1,310,596 
Shareholders' funds
1,258,700 
1,310,598 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by
R M G Stevens Director Company Registration No. 13658232
- 4 -
Rubicon Homes (Hilltop) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Rubicon Homes (Hilltop) Limited is a private company, limited by shares, registered in England and Wales, registration number 13658232. The registered office is Primary House, Spring Gardens, Macclesfield, Cheshire, SK10 2DX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum on a reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Rubicon Homes (Hilltop) Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
64,795 
Disposals
(64,795)
At 31 March 2025
- 
Depreciation
At 1 April 2024
1,350 
On disposals
(1,350)
At 31 March 2025
- 
Net book value
At 31 March 2025
- 
At 31 March 2024
63,445 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
72,183 
Trade debtors
83,216 
- 
Amounts due from group undertakings etc.
1,449,293 
1,315,203 
1,532,509 
1,387,386 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
29,810 
- 
Trade creditors
149,620 
234,878 
Taxes and social security
1,106 
2,385 
Accruals
1,800 
1,800 
Deferred income
260,000 
68,125 
442,336 
307,188 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
- 6 -
Rubicon Homes (Hilltop) Limited Notes to the Accounts for the year ended 31 March 2025
8
Transactions with related parties
Rubicon Homes (Hilltop) Limited is a 100% owned subsiduary of Rubicon Estates Limited. At the balance sheet date Rubicon Estates Limited owed Rubicon Homes (Hilltop) Limited £1,228,930 (2024 - £1,298,903) which is repayable upon demand and subject to interest at a commercial rate. Rubicon Homes (Hilltop) Limited is in the same group at Rubicon Homes (Fairoak) Limited At the balance sheet date Rubicon Homes (Fairoak) Limited owed Rubicon Homes (Hilltop) Limited £164,307 (2024 - £15,000) which is repayable upon demand and subject to interest at a commercial rate. Rubicon Homes (Hilltop) Limited and Rubicon Homes (Gorsey) Limited are associated companies. At the balance sheet date Rubicon Homes (Gorsey) Limited owed Rubicon Homes (Hilltop) Limited £56,056 (2024 - £1,300) which is repayable upon demand and subject to interest at a commercial rate.
9
Controlling party
The ultimate holding company is Rubicon Estates Limited, a company incorporated in England and Wales under company number 13808456.
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -