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|  |  | Company registration number: | 13734746 |
RUBY 2 ASHINGTON LIMITED |  |  |  |
REPORT OF THE DIRECTORS' AND |  |  |  |
FINANCIAL STATEMENTS |  |  |  |
FOR THE YEAR ENDED 30 November 2025

RUBY 2 ASHINGTON LIMITED |  |  |  |  |  |  |  |  |  |  |
BALANCE SHEET |  |  |  |  |  |  |  |  |  |  |
AS AT 30 November 2025 |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | 2025 |  | 2024 |
|  |  |  | Notes | £ |  | £ |  | £ |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Intangible assets |  |  | 3 |  |  | 36,066 |  |  |  | 42,066 |
Tangible assets |  |  | 4 |  |  | 1,077 |  |  |  | 1,346 |
|  |  |  |  |  |  | 37,143 |  |  |  | 43,412 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stocks |  |  |  | 2,085 |  |  |  | 2,280 |  |  |  |
Debtors |  |  |  | 2,664 |  |  |  | 3,006 |  |  |  |
Cash at bank and in hand |  |  |  | 12,747 |  |  |  | 10,677 |  |  |  |
|  |  |  |  | 17,496 |  |  |  | 15,963 |  |  |
CREDITORS |  |  |  |  |  |  |  |  |  |  |
Amounts falling due within one year |  |  | (56,860) |  |  |  | (57,693) |  |  |
NET CURRENT ASSETS |  |  |  |  |  | (39,364) |  |  |  | (41,730) |
TOTAL ASSETS LESS |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  | (2,221) |  |  |  | 1,682 |
PROVISIONS FOR LIABILITIES |  |  |  |  | (269) |  |  |  | (337) |
NET ASSETS |  |  |  |  |  | (2,490) |  |  |  | 1,345 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called-up equity share capital |  |  |  |  | 100 |  |  |  | 100 |
Profit and loss account |  |  |  |  |  | (2,590) |  |  |  | 1,245 |
SHAREHOLDERS FUNDS |  |  |  |  | (2,490) |  |  |  | 1,345 |
For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. |  |  |  |  |  |  |
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. |  |  |  |  |  |  |
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts. |  |  |  |  |  |  |
All the members have consented to the preparation of abridged financial statements for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006. |  |  |  |  |  |  |
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |  |  |  |  |  |  |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 27 July 2026 and signed on its behalf. |  |  |  |  |  |  |
..........................................................................
M W Shek |  |  |  |  |  |  |  |  |  |  |
27 July 2026 |  |  |  |  |  |  |  |  |  |  |
The annexed notes form part of these financial statements. |  |  |  |  |  |  |

| RUBY 2 ASHINGTON LIMITED |  |  |  |  |  |  |  |
| NOTES TO THE FINANCIAL STATEMENTS |  |  |  |  |  |  |
| FOR THE YEAR ENDED 30 NOVEMBER 2025 |  |  |  |  |  |  |
1. | Accounting policies |  |  |  |  |  |  |  |
| Basis of preparing the financial statements |  |  |  |  |  |  |
| The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. |
| Turnover |  |  |  |  |  |  |  |  |
| Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax. |
| Intangible Assets
| Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It is being written off in equal annual instalments over a period of ten years, which is the maximum period over which the directors consider its useful life can be predicted. |
| Fixed Assets |  |  |  |  |  |  |  |
| Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: |
| Fixtures, Fittings & Equipment - 20% straight-line basis |
| Stocks and Work In Progress |  |  |  |  |  |  |
| Stocks are valued at the lower of cost and net realisable value. |
| Deferred Taxation |  |  |  |  |  |  |  |
| Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences. |
| Pension Scheme |  |  |  |  |  |  |  |
| The company operates a statutory contribution pension scheme. The pension charge is the amount payable by the company to the fund in respect of the year. |
| GOING CONCERN |  |  |  |  |  |  |
| The company has a deficit on its reserves and net current liabilities at the balance sheet date. Therefore, prima facie, it may not be in a position to continue as a going concern. The deficit is wholly attributable to debts owed to the directors / shareholders, who will not seek repayments of amounts that may threaten the future of the company. The company has therefore adopted the going concern principles in compiling these financial statements.

2. | Employees |  |  |
| The average number of persons employed by the company (including directors) during the year was 6.

3. | Intangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | Total
| Cost |  |  |  |  |  |  |  |  |  |
| At start of period |  | 60,000
| At end of period |  | 60,000
| Amortisation |  |  |  |  |  |  |  |  |  |
| At start of period |  | 17,934
| Provided during the period |  | 6,000
| At end of period |  | 23,934
| Net Book Values |  |  |  |  |  |  |  |  |
| At start of period |  | 42,066
| At end of period |  | 36,066

4. | Tangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | Total |
| Cost |  |  |  |  |  |  |  |  |  |
| At start of period |  | 3,069 |
| At end of period |  | 3,069 |
| Depreciation |  |  |  |  |  |  |  |  |  |
| At start of period |  | 1,723 |
| Provided during the period |  | 269 |
| At end of period |  | 1,992 |
| Net Book Value |  |  |  |  |  |  |  |  |
| At start of period |  | 1,346 |
| At end of period |  | 1,077 |

5. | Related Party Transactions |  |  |  |  |  |  |  |
| The directors have provided interest-free loans to the company, with no formal terms for repayment. The total balances outstanding at the balance sheet date were £41,950 (2024 : £44,232), which are included in the balance sheet within Creditors: amounts falling due within one year. The company occupied business premises which are held under a personal lease between one of the directors, K Y Shek-Ho, and an unconnected third party. The company has agreed to meet all property obligations under the lease whilst it is the occupier of the premises. |
6. | Pension costs |  |  |  |  |  |  |  |
| The company operates a statutory contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. |