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Registered number: 01500646 RUBICON SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 5 APRIL 2025
RUBICON SERVICES LIMITED
CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 7
RUBICON SERVICES LIMITED REGISTERED NUMBER:01500646
BALANCE SHEET AS AT 5 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 700 |  | 827
Investment property | 5 |  | 1,550,811 |  | 1,550,811
|  |  | 1,551,511 |  | 1,551,638
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 74,164 |  | 47,417 |
Cash at bank and in hand | 7 | 39,052 |  | 204,893 |
|  | 113,216 |  | 252,310 |
Creditors: amounts falling due within one year | 8 | (115,339) |  | (105,790) |
Net current (liabilities)/assets |  |  | (2,123) |  | 146,520
Net assets |  |  | 1,549,388 |  | 1,698,158
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,587 |  | 1,587
Revaluation reserve | 9 |  | 469,007 |  | 469,007
Other reserves | 9 |  | 1,587 |  | 1,587
Profit and loss account | 9 |  | 1,077,207 |  | 1,225,977
|  |  | 1,549,388 |  | 1,698,158
Page 1
RUBICON SERVICES LIMITED REGISTERED NUMBER:01500646
BALANCE SHEET (CONTINUED) AS AT 5 APRIL 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ T Davis
Director
Date: 1 April 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
RUBICON SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1. | General information
Rubicon Services Limited is a private company limited by shares, registered in England and Wales, registered number 01500646. The registered office is 3 Lake Walk, Collingtree, Northampton Lake Walk, Northampton, NN4 0NH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives: Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
Page 3
RUBICON SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
RUBICON SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 6 April 2024 | 2,169
| At 5 April 2025 | 2,169
| Depreciation |
| At 6 April 2024 | 1,342
| Charge for the year on owned assets | 127
| At 5 April 2025 | 1,469
| Net book value |
| At 5 April 2025 | 700
| At 5 April 2024 | 827
Page 5
RUBICON SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 6 April 2024 | 1,550,811
| At 5 April 2025 | 1,550,811
The directors are not aware of any material change in value of investment properties, no further valuation has been sought.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 74,164 | 47,417
|  | 74,164 | 47,417
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 39,052 | 204,893
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 35,857 | 50,365
| Other creditors | 8,116 | 8,116
| Accruals and deferred income | 71,366 | 47,309
|  | 115,339 | 105,790
Page 6
RUBICON SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
9. | Reserves
Revaluation reserve This reserve is used to record increases in the fair value of land and buildings and decreases to the extent that such decrease relates to an increase on the same asset. Other reserves This reserve records the nominal value of shares repurchased by the company. Profit and loss account The profit and loss account includes all current and prior period accumulated profits and losses.
10. | Controlling party
The directors are this company's controlling related party by virtue of their office and their shareholding in the company.
Page 7