Rubicon Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05313809 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

RUBICON INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

J W Jones

J L Jones

C Jones

SECRETARY:

C Jones

REGISTERED OFFICE:

2 Red Hall Court

Paragon Business Village

Wakefield

West Yorkshire

WF1 2DF

REGISTERED NUMBER:

05313809 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Tangible assets

5

530,854

532,794

CURRENT ASSETS

Stocks

6

196,077

Debtors

7

-

7,500

Cash at bank

26,044

5,451

222,121

209,028

CREDITORS

Amounts falling due within one year

8

(169,803

)

(138,421

)

NET CURRENT ASSETS

52,318

70,607

TOTAL ASSETS LESS CURRENT
LIABILITIES

583,172

603,401

CREDITORS

Amounts falling due after more than
one year

9

(307,038

)

(307,038

)

NET ASSETS

276,134

296,363

CAPITAL AND RESERVES

Called up share capital

12

3

Retained earnings

13

276,131

296,360

SHAREHOLDERS' FUNDS

276,134

296,363

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

C Jones - Director

1.	STATUTORY INFORMATION

Rubicon Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

No depreciation is provided on the freehold property. The property is maintained to ensure that its residual value does not diminish over time, with the maintenance costs being charged to profit and loss account in the period incurred.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST

At 1 January 2024

and 31 December 2024

519,860

59,584

579,444

DEPRECIATION

At 1 January 2024

-

46,650

Charge for year

-

1,940

At 31 December 2024

-

48,590

NET BOOK VALUE

At 31 December 2024

519,860

10,994

530,854

At 31 December 2023

519,860

12,934

532,794

6.

STOCKS

2024

2023

£

Work-in-progress

196,077

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade debtors

-

7,500

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Bank loans and overdrafts (see note 10)

22,500

Trade creditors

(1

)

2,011

Tax

1,913

5,598

Social security and other taxes

78,262

64,012

Other creditors

2,981

903

Directors' current accounts

42,448

31,697

Deferred income

20,000

10,000

Accrued expenses

1,700

169,803

138,421

The directors loan account is interest free and repayable on demand.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2024

2023

£

Bank loans (see note 10)

307,038

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

217,038

10.

LOANS

An analysis of the maturity of loans is given below:

2024

2023

£

Amounts falling due within one year or on demand:

Bank loans

22,500

Amounts falling due between one and two years:

Bank loans - 1-2 years

22,500

Amounts falling due between two and five years:

Bank loans - 2-5 years

67,500

Amounts falling due in more than five years:

2024

2023

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

217,038

11.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

Bank loans

329,538

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

3

Ordinary

1

3

13.

RESERVES

Retained

earnings

£

At 1 January 2024

296,360

Profit for the year

7,301

Dividends

(27,530

)

At 31 December 2024

276,131

14.	ULTIMATE CONTROLLING PARTY

Each shareholder hold a third each of the company and therefore no one shareholder is able to control the company on their own.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2024 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

10 November 2025