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REGISTERED NUMBER: 07630274 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Rayner London Ltd

Rayner London Ltd (Registered number: 07630274)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rayner London Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: R.J. Rayner





REGISTERED OFFICE: Banquet House
118-120 Garratt Lane
London
SW18 4DJ





REGISTERED NUMBER: 07630274 (England and Wales)





ACCOUNTANTS: Times Accountancy Services Limited
Chartered Certified Accountants and
Registered Auditors
Alcala
Rectory Lane
Woodmansterne
Surrey
SM7 3NY

Rayner London Ltd (Registered number: 07630274)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,520,391 6,520,391

CURRENT ASSETS
Debtors 5 12,298 89,796
Prepayments and accrued income 3,226 -
Cash at bank 424,439 279,388
439,963 369,184
CREDITORS
Amounts falling due within one year 6 86,450 178,317
NET CURRENT ASSETS 353,513 190,867
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,873,904

6,711,258

CREDITORS
Amounts falling due after more than one year 7 5,702,000 5,697,200
NET ASSETS 1,171,904 1,014,058

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 1,171,804 1,013,958
SHAREHOLDERS' FUNDS 1,171,904 1,014,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Rayner London Ltd (Registered number: 07630274)

Balance Sheet - continued
30 November 2023


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 director and authorised for issue on 20 August 2024 and were signed by:





R.J. Rayner - Director


Rayner London Ltd (Registered number: 07630274)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Rayner London Ltd 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. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Rayner London Ltd (Registered number: 07630274)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 December 2022
and 30 November 2023 6,520,391
NET BOOK VALUE
At 30 November 2023 6,520,391
At 30 November 2022 6,520,391

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 12,298 10,279
Amounts owed by participating interests - 79,517
12,298 89,796

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Amounts owed to participating interests 2,000 22,194
Taxation and social security 80,176 141,872
Other creditors 4,274 14,251
86,450 178,317

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Other creditors 5,702,000 5,697,200

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 400,000 400,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
100 Ordinary £1 100 100

Rayner London Ltd (Registered number: 07630274)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

9. RESERVES
Retained
earnings
£   

At 1 December 2022 1,013,958
Profit for the year 157,846
At 30 November 2023 1,171,804

10. HMRC SETTLEMENT

In accordance with a settlement reached with HMRC on 9.10.23, the company has recognized the assets and liabilities set out in this statement as correct as at the accounting record date.