Ruuby Ltd - Filleted accounts

Registered number

08910845

Ruuby Ltd

Filleted Accounts

31 December 2025

Ruuby Ltd
Registered number:		08910845
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		1,348,780			1,239,074
Tangible assets	4		11,185			16,222
Investments	5		17,777			17,777
			1,377,742			1,273,073

Current assets
Stocks		220			4,334
Debtors	6	334,329			222,664
Cash at bank and in hand		339,955			510,272
		674,504			737,270

Creditors: amounts falling due within one year	7	(561,017)			(466,721)

Net current assets			113,487			270,549

Total assets less current liabilities			1,491,229			1,543,622

Creditors: amounts falling due after more than one year	8		(20,045)			(66,106)



Net assets			1,471,184			1,477,516

Capital and reserves
Called up share capital			5,031			4,766
Share premium			5,261,661			4,649,995
Profit and loss account			(3,795,508)			(3,177,245)

Shareholders' funds			1,471,184			1,477,516

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.




V Archer
Director
Approved by the board on 5 May 2026

Ruuby Ltd
Notes to the Accounts
for the year ended 31 December 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).

	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.

	The amortisation periods for intangible fixed assets are as follows:

	Technology development spend	over 10 years

	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:

	Office equipment	over 5 years
	Computer equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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		11		10


3	Intangible fixed assets				£
		Goodwill	Technology
			Development
	Cost
	At 1 January 2025	551,742	1,817,363		2,369,105
	Additions	20,000	278,348		298,348
	At 31 December 2025	571,742	2,095,711		2,667,453

	Amortisation
	At 1 January 2025	551,742	578,289		1,130,031
	Provided during the year		188,642		188,642
	At 31 December 2025	551,742	766,931		1,318,673

	Net book value
	At 31 December 2025	20,000	1,328,780		1,348,780
	At 31 December 2024	-	1,239,074		1,239,074



4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				38,451
	At 31 December 2025				38,451

	Depreciation
	At 1 January 2025				22,229
	Charge for the year				5,037
	At 31 December 2025				27,266

	Net book value
	At 31 December 2025				11,185
	At 31 December 2024				16,222


5	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 January 2025				17,777

	At 31 December 2025				17,777


6	Debtors		2025		2024
£				£

	Trade debtors		34,264		32,494
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		202,817		121,973
	Other debtors		97,248		68,197
			334,329		222,664


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

	Bank loans and overdrafts		45,964		88,372
	Trade creditors		163,306		155,720
	Taxation and social security costs		78,711		138,679
	Other creditors		273,036		83,950
			561,017		466,721


8	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		20,045		66,106


9	Related party transactions

	Included within debtors are the following group undertakings with companies which are 100% subsidiaries of Ruuby Ltd:
			2025		2024
£				£
	Amount due from Ruuby LLC (incorporated in Switzerland)		133,314		52,628
	Amount due from Perfect 10 Mobile Beauty		69,503		69,345


10	Foreign Branch

	Included within the accounts are transactions relating to the Dubai branch of Ruuby Ltd which began trading during 2025. The loss for the period was £152,754 and the Profit and Loss is attached to these accounts.


11	Other information

	Ruuby Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	28 Orchard Road
	St Annes on Sea
	FY8 1PF