RUBY EQUITY CO LIMITED

Company Registration Number:
14140274 (England and Wales)

Unaudited abridged accounts for the year ended 30 June 2025

Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

RUBY EQUITY CO LIMITED

Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet
Notes

RUBY EQUITY CO LIMITED

Balance sheet

As at 30 June 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 1,820,780 2,099,403
Tangible assets: 4 68,499 60,332
Total fixed assets: 1,889,279 2,159,735
Current assets
Stocks: 38,831,136 28,483,448
Debtors: 5 391,529 640,513
Cash at bank and in hand: 1,941,916 2,305,989
Total current assets: 41,164,581 31,429,950
Creditors: amounts falling due within one year: 6 (586,489) (537,943)
Net current assets (liabilities): 40,578,092 30,892,007
Total assets less current liabilities: 42,467,371 33,051,742
Creditors: amounts falling due after more than one year: 7 (33,489,955) (21,853,311)
Provision for liabilities: (1,371,151) (1,958,782)
Total net assets (liabilities): 7,606,265 9,239,649
Capital and reserves
Called up share capital: 1 1
Share premium account: 12,500,000 12,500,000
Other reserves: (3,260,352) (1,101,615)
Profit and loss account: (1,633,384) (2,158,737)
Shareholders funds: 7,606,265 9,239,649

The notes form part of these financial statements

RUBY EQUITY CO LIMITED

Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 13 March 2026
and signed on behalf of the board by:

Name: David Christie
Status: Director

The notes form part of these financial statements

RUBY EQUITY CO LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

RUBY EQUITY CO LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

2. Employees

2025 2024
Average number of employees during the period 41 40

RUBY EQUITY CO LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

3. Intangible Assets

Total
Cost £
At 01 July 2024 2,622,193
Disposals (18,513)
At 30 June 2025 2,603,680
Amortisation
At 01 July 2024 522,790
Charge for year 260,110
At 30 June 2025 782,900
Net book value
At 30 June 2025 1,820,780
At 30 June 2024 2,099,403

RUBY EQUITY CO LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

4. Tangible Assets

Total
Cost £
At 01 July 2024 114,782
Additions 22,409
At 30 June 2025 137,191
Depreciation
At 01 July 2024 54,450
Charge for year 14,242
At 30 June 2025 68,692
Net book value
At 30 June 2025 68,499
At 30 June 2024 60,332

RUBY EQUITY CO LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

5. Debtors

2025 2024
££
Debtors due after more than one year: 391,529 640,513

RUBY EQUITY CO LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

6. Creditors: amounts falling due within one year note

9. Creditors: Amounts falling due within one year Group Company Group Company 2025 2025 2024 2024 Trade creditors 252,021 - 81,292 - Amounts owed to group - 101,640 - 80,250 Retentions 99,165 - - - Other taxation & social security 110,714 - 92,327 - Other creditors 6,027 - 5,351 - Accruals and deferred income 118,563 - 358,972 -

RUBY EQUITY CO LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

7. Creditors: amounts falling due after more than one year note

10. Creditors: Amounts falling due after more than one year Group Group 2025 2024 Amounts owed to group undertakings 28,984,951 21,853,311 Oak North Loan 4,505,004 -