REGISTERED NUMBER: 11693297 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Ruby Civils Plant Hire Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

93,997

113,080

CURRENT ASSETS

Debtors

5

113,294

108,014

Cash at bank

29,023

6,692

142,317

114,706

CREDITORS

Amounts falling due within one year

6

97,067

84,003

NET CURRENT ASSETS

45,250

30,703

TOTAL ASSETS LESS CURRENT LIABILITIES

139,247

143,783

CREDITORS

Amounts falling due after more than one year

7

21,111

52,485

NET ASSETS

118,136

91,298

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

118,135

91,297

118,136

91,298

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Civils Plant Hire Ltd 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:

11693297

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.

In previous years, the financial statements were prepared under FRS 105 "The Financial Reporting Standard applicable to the Micro-entities Regime". The transition date was 1st November 2024. No significant adjustments were required to the comparative figures as a consequence of the transition.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 on service contracts.

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

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 November 2024

387,729

Additions

16,000

Disposals

(23,500

)

At 31 October 2025

380,229

DEPRECIATION

At 1 November 2024

274,649

Charge for year

31,333

Eliminated on disposal

(19,750

)

At 31 October 2025

286,232

NET BOOK VALUE

At 31 October 2025

93,997

At 31 October 2024

113,080

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

Plant and

machinery

£

COST

At 1 November 2024

211,182

Disposals

(18,500

)

At 31 October 2025

192,682

DEPRECIATION

At 1 November 2024

136,361

Charge for year

18,705

At 31 October 2025

155,066

NET BOOK VALUE

At 31 October 2025

37,616

At 31 October 2024

74,821

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

66,794

108,014

Other debtors

46,500

-

113,294

108,014

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,167

10,000

Hire purchase contracts

47,223

36,144

Trade creditors

14,501

28,757

Taxation and social security

7,612

6,675

Other creditors

23,564

2,427

97,067

84,003

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

4,505

Hire purchase contracts

21,111

33,557

Other creditors

-

14,423

21,111

52,485

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

68,334

-

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