Registration number: 08605592

Ruby Group (Recruitment) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Ruby Group (Recruitment) Limited

Company Information

Directors

R Feast A G Feast

Registered office

61 Westway Caterham Surrey CR3 5TQ

Ruby Group (Recruitment) Limited

(Registration number: 08605592)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	136	153
Tangible assets	5	425	1,753
		561	1,906
Current assets
Debtors	6	12,890	34,095
Cash at bank and in hand		16,153	91,021
		29,043	125,116
Creditors: Amounts falling due within one year	7	(10,519)	(13,243)
Net current assets		18,524	111,873
Total assets less current liabilities		19,085	113,779
Provisions for liabilities		(81)	(333)
Net assets		19,004	113,446
Capital and reserves
Called up share capital	8	200	200
Retained earnings		18,804	113,246
Shareholders' funds		19,004	113,446

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 July 2026 and signed on its behalf by:
 

......................................... R Feast Director

......................................... A G Feast Director

Ruby Group (Recruitment) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
61 Westway
Caterham
Surrey
CR3 5TQ

These financial statements were authorised for issue by the Board on 20 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Ruby Group (Recruitment) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Asset class	Depreciation method and rate
Office equipment	33% straight line per annum

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Other intangibles	10% straight line per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Ruby Group (Recruitment) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 December 2024	170	170
At 30 November 2025	170	170
Amortisation
At 1 December 2024	17	17
Amortisation charge	17	17
At 30 November 2025	34	34
Carrying amount
At 30 November 2025	136	136
At 30 November 2024	153	153

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 December 2024	15,889	15,889
At 30 November 2025	15,889	15,889
Depreciation
At 1 December 2024	14,136	14,136
Charge for the year	1,328	1,328
At 30 November 2025	15,464	15,464
Carrying amount
At 30 November 2025	425	425
At 30 November 2024	1,753	1,753

Ruby Group (Recruitment) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	2,925	12,000
Prepayments	365	487
Other debtors	9,600	21,608
	12,890	34,095

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	594	487
Taxation and social security	2,561	3,824
Accruals and deferred income	1,500	1,500
Other creditors	5,864	7,432
	10,519	13,243

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	200	200	200	200

Ruby Group (Recruitment) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

9	Related party transactions

The director's loan was subject to the official rate of interest at the prevailing date, had no fixed repayment date and was unsecured.

Transactions with directors

2025	At 1 December 2024 £	Advances to director £	Repayments by director £	At 30 November 2025 £
A G Feast
Director's loan account	12,448	11,916	(16,551)	7,813

2024	At 1 December 2023 £	Advances to director £	Repayments by director £	At 30 November 2024 £
A G Feast
Director's loan account	(520)	35,604	(22,636)	12,448