Ruby Couture Limited - Filleted accounts

Registered number

04975900

Ruby Couture Limited

Unaudited Filleted Accounts

31 October 2025

Ruby Couture Limited
Registered number:		04975900
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		32,969			37,090
Tangible assets	4		11,681			11,124
			44,650			48,214

Current assets
Stocks		161,932			131,280
Debtors	5	147,318			87,604
Cash at bank and in hand		421,739			315,514
		730,989			534,398

Creditors: amounts falling due within one year	6	(204,790)			(183,966)

Net current assets			526,199			350,432

Total assets less current liabilities			570,849			398,646


Provisions for liabilities			(2,920)			(2,745)


Net assets			567,929			395,901

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			566,929			394,901

Shareholders' funds			567,929			395,901

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr S Billington
Director
Approved by the board on 23 April 2026

Ruby Couture Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors and creditors receivable/payable within one year
	Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					15		14


3	Intangible fixed assets							£
	Intangibles:

	Cost
	At 1 November 2024							118,195
	At 31 October 2025							118,195

	Amortisation
	At 1 November 2024							81,105
	Provided during the year							4,121
	At 31 October 2025							85,226

	Net book value
	At 31 October 2025							32,969
	At 31 October 2024							37,090

	Intangibles are being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
				Land and buildings		Plant and machinery etc		Total
£					£		£
	Cost
	At 1 November 2024			15,000		33,177		48,177
	Additions			-		6,442		6,442
	Disposals			-		(1,609)		(1,609)
	At 31 October 2025			15,000		38,010		53,010

	Depreciation
	At 1 November 2024			15,000		22,053		37,053
	Charge for the year			-		5,666		5,666
	On disposals			-		(1,390)		(1,390)
	At 31 October 2025			15,000		26,329		41,329

	Net book value
	At 31 October 2025			-		11,681		11,681
	At 31 October 2024			-		11,124		11,124


5	Debtors					2025		2024
£							£

	Trade debtors					128,193		67,356
	Other debtors					19,125		20,248
						147,318		87,604


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					72,274		97,169
	Taxation and social security costs					75,863		55,141
	Other creditors					56,653		31,656
						204,790		183,966


7	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					82,500		70,500


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Director
	Interest free, repayable on demand	(4,534)		-		18,505		13,971

		(4,534)		-		18,505		13,971


9	Related party transactions

	Included in the accounts is a creditor owed from Ruby Couture Limited to Mr D Pulman, a close family member, interest has not been charged on this amount


10	Other information

	Ruby Couture Limited is a private company limited by shares and incorporated in England. Its registered office is:

	105-106 Fore Street
	Exeter
	Devon
	EX4 3HY