RUYI LDT Limited - Filleted accounts

Registered number

10594187

RUYI LDT Limited

Unaudited Filleted Accounts

28 February 2026

RUYI LDT Limited
Registered number:		10594187
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		316,000			316,000

Current assets
Debtors	4	629			-
Cash at bank and in hand		18,147			12,647
		18,776			12,647

Creditors: amounts falling due within one year	5	(230,879)			(219,312)

Net current liabilities			(212,103)			(206,665)

Total assets less current liabilities			103,897			109,335

Creditors: amounts falling due after more than one year	6		(61,767)			(76,981)



Net assets			42,130			32,354

Capital and reserves
Called up share capital			100			100
Profit and loss account			42,030			32,254

Shareholder's funds			42,130			32,354

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.




Miss Daphne Li
Director
Approved by the board on 10 August 2026

RUYI LDT Limited
Notes to the Accounts
for the year ended 28 February 2026


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.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term

	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.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Land and buildings
£
	Cost
	At 1 March 2025				316,000
	At 28 February 2026				316,000

	Depreciation
	At 28 February 2026				-

	Net book value
	At 28 February 2026				316,000
	At 28 February 2025				316,000


4	Debtors		2026		2025
£				£

	Other debtors		629		-


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		10,481		-
	Taxation and social security costs		2,481		1,918
	Other creditors		217,917		217,394
			230,879		219,312


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		61,767		76,981


7	Controlling party

	The company is under the control of the director, Miss Daphne Li by virtue of her shareholdings in the company.


8	Other information

	RUYI LDT Limited is a private company limited by shares and incorporated in England. Its registered office is:
	358 Goring Road
	Goring-By-Sea
	Worthing
	England
	BN12 4PD