Ricorrrobe Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09667209

Ricorrrobe Limited

Filleted Unaudited Financial Statements

31 October 2025

Ricorrrobe Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Ricorrrobe Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		2,323	4,071

Current assets

Stocks		34,160	69,961
Debtors	7	20,596	23,885
Cash at bank and in hand		4,760	1,211
		--------	--------
		59,516	95,057

Creditors: amounts falling due within one year	8	43,499		56,248
		--------		--------
Net current assets			16,017	38,809
			--------	--------
Total assets less current liabilities			18,340	42,880

Creditors: amounts falling due after more than one year	9	108,842	161,379
		---------	---------
Net liabilities		( 90,502)	( 118,499)
		---------	---------

Capital and reserves

Profit and loss account	( 90,502)	( 118,499)
	--------	---------
Shareholders deficit	( 90,502)	( 118,499)
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Ricorrrobe Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:

A Tsubota
Director

Company registration number: 09667209

Ricorrrobe Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Craignair Road, London, United Kingdom, SW2 2DQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The director has confirmed no intention of liquidating the company and that there are no significant doubts about the company's ability to continue as a going concern. Accordingly, the financial statements have been prepared on a going concern basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	3 year straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 4 ).

5. Share capital

The company has issued share capital of 1 Ordinary share, with nominal value £0.01.

6. Tangible assets

	Plant and machinery
	£
Cost
At 1 November 2024	24,108
Additions	340
	--------
At 31 October 2025	24,448
	--------
Depreciation
At 1 November 2024	20,037
Charge for the year	2,088
	--------
At 31 October 2025	22,125
	--------
Carrying amount
At 31 October 2025	2,323
	--------
At 31 October 2024	4,071
	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	15,659	5,144
Other debtors	4,937	18,741
	--------	--------
	20,596	23,885
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	11,421	16,956
Trade creditors	( 198)	( 198)
Social security and other taxes	10,655	4,475
Other creditors	21,621	35,015
	--------	--------
	43,499	56,248
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	19,124	29,517
Other creditors	89,718	131,862
	---------	---------
	108,842	161,379
	---------	---------

10. Related party transactions

At the year end, the company owed the director £89,718 (2024: £131,862).