REGISTERED NUMBER: 09155529 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Ruby Civil Engineering Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

118,355

83,034

CURRENT ASSETS

Debtors

5

628,516

430,594

Cash at bank

283,039

-

911,555

430,594

CREDITORS

Amounts falling due within one year

6

768,563

338,401

NET CURRENT ASSETS

142,992

92,193

TOTAL ASSETS LESS CURRENT LIABILITIES

261,347

175,227

CREDITORS

Amounts falling due after more than one year

7

(19,733

)

(15,589

)

PROVISIONS FOR LIABILITIES

(27,121

)

(17,750

)

NET ASSETS

214,493

141,888

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

214,492

141,887

SHAREHOLDERS' FUNDS

214,493

141,888

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2026 and were signed by:

Mr J L Ostle - Director

1.	STATUTORY INFORMATION

Ruby Civil Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09155529

Registered office:

Schofield Street

Littleborough

OL15 0JS

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax. Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 February 2025

123,750

10,061

133,811

Additions

48,750

9,012

57,762

At 31 January 2026

172,500

19,073

191,573

DEPRECIATION

At 1 February 2025

44,926

5,851

50,777

Charge for year

19,136

3,305

22,441

At 31 January 2026

64,062

9,156

73,218

NET BOOK VALUE

At 31 January 2026

108,438

9,917

118,355

At 31 January 2025

78,824

4,210

83,034

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 February 2025

48,500

Additions

48,750

Transfer to ownership

(31,000

)

At 31 January 2026

66,250

DEPRECIATION

At 1 February 2025

14,688

Charge for year

9,544

Transfer to ownership

(12,063

)

At 31 January 2026

12,169

NET BOOK VALUE

At 31 January 2026

54,081

At 31 January 2025

33,812

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

385,497

397,716

Other debtors

243,019

32,878

628,516

430,594

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,405

52,187

Hire purchase contracts

20,458

14,327

Trade creditors

459,725

112,048

Taxation and social security

54,932

27,213

Other creditors

229,043

132,626

768,563

338,401

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

4,430

Hire purchase contracts

19,733

11,159

19,733

15,589

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

40,191

25,486

Hire purchase liabilities are secured against the assets to which they relate.

9.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £257,500 (2025 £278,750) This financial commitment represents the total amount of payments remaining on leases ending in 2034.