Rubicon Computer Systems Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01240006

Rubicon Computer Systems Limited

Unaudited financial statements

31 December 2025

Rubicon Computer Systems Limited

Statement of financial position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		640,100		677,739

Current assets

Debtors	6	185,055	200,292
Cash at bank and in hand		231,293	305,058
		---------	---------
		416,348	505,350

Creditors: Amounts falling due within one year	7	( 170,025)		( 148,182)
		---------		---------
Net current assets			246,323		357,168
			---------		-----------
Total assets less current liabilities			886,423		1,034,907

Creditors: Amounts falling due after more than one year	8		–		( 15,027)

Provisions

Taxation including deferred tax	–	( 925)
	---------	-----------
Net assets	886,423	1,018,955
	---------	-----------

Capital and reserves

Called up share capital	500	500
Revaluation reserve	335,230	300,380
Capital redemption reserve	500	500
Profit and loss account	550,193	717,575
	---------	-----------
Shareholders funds	886,423	1,018,955
	---------	-----------

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 comprehensive income has not been delivered.

For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Rubicon Computer Systems Limited

Statement of financial position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

A C Hood	M J Lawes
Director	Director

Company registration number: 01240006

Rubicon Computer Systems Limited

Notes to the financial statements

Year ended 31 December 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 Rubicon House, Lamdin Road, Bury St Edmunds, Suffolk, IP32 6NU.

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.

Revenue recognition

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. Revenue from the sale of services is recognised when the service has been satisfactorily provided, the amount can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible fixed assets are stated at cost less accumulated depreciation and impairment. On transition to FRS 102, the company elected to use the exemption in paragraph 35.10(c) to adopt previous GAAP revaluations as deemed cost for certain assets. These deemed cost amounts are not revalued subsequently. Depreciation is charged to write off the cost of the asset, including the deemed cost element, over its estimated useful economic life. The historic revaluation reserve relating to these assets is being transferred to the profit and loss reserve over the asset's useful economic life, reflecting the realisation of the uplift through depreciation.

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:

Freehold property	-	2% reducing balance
Technical equipment	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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.

4. Employee numbers

The average number of employees during the year was 18 (2024: 20 ).

5. Tangible assets

	Freehold property	Technical equipment	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 January 2025	675,000	298,973	129,056	119,053	1,222,082
Additions	–	1,771	–	–	1,771
Disposals	–	( 249,591)	( 97,285)	–	( 346,876)
Transfers	–	–	( 450)	450	–
	---------	---------	---------	---------	-----------
At 31 December 2025	675,000	51,153	31,321	119,503	876,977
	---------	---------	---------	---------	-----------
Depreciation
At 1 January 2025	95,255	275,963	111,894	61,231	544,343
Charge for the year	11,595	4,904	4,173	14,488	35,160
Disposals	–	( 245,683)	( 96,943)	–	( 342,626)
Transfers	–	–	( 322)	322	–
	---------	---------	---------	---------	-----------
At 31 December 2025	106,850	35,184	18,802	76,041	236,877
	---------	---------	---------	---------	-----------
Carrying amount
At 31 December 2025	568,150	15,969	12,519	43,462	640,100
	---------	---------	---------	---------	-----------
At 31 December 2024	579,745	23,010	17,162	57,822	677,739
	---------	---------	---------	---------	-----------

Tangible assets held at valuation

On transition to FRS 102, the company elected to use the deemed cost exemption permitted by the standard, in respect of freehold property. The deemed cost of these assets is based on a previous revaluation at the transition date. This revalued amount has been treated as deemed cost and is not revalued subsequently.

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Freehold property
	£
At 31 December 2025
Aggregate cost	279,365
Aggregate depreciation	(130,792)
	---------
Carrying value	148,573
	---------

At 31 December 2024
Aggregate cost	279,365
Aggregate depreciation	(127,760)
	---------
Carrying value	151,605
	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	94,002	127,401
Other debtors	91,053	72,891
	---------	---------
	185,055	200,292
	---------	---------

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	18,570	11,971
Social security and other taxes	125,630	95,750
Other creditors	25,825	40,461
	---------	---------
	170,025	148,182
	---------	---------

Obligations under hire purchase agreements being £15,028 (2024: £16,383) are secured on the assets concerned.

8. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	15,027
	----	-------

Obligations under hire purchase agreements being £Nil (2025: £15,027) are secured on the assets concerned.