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REGISTERED NUMBER: SC397624 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Raymur Limited

Raymur Limited (Registered number: SC397624)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Raymur Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: A T Brooks
R Brooks
Ms G M Reid





REGISTERED OFFICE: 16 Dalblair
Wheatland Drive
Lanark
ML11 7QG





REGISTERED NUMBER: SC397624 (Scotland)





ACCOUNTANTS: ICW Accountancy Ltd
15 St Leonard Street
Lanark
Lanarkshire
ML11 7AB

Raymur Limited (Registered number: SC397624)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,264 3,256
Investment property 5 230,000 207,917
232,264 211,173

CURRENT ASSETS
Debtors 6 294 -
Cash at bank 21,955 16,056
22,249 16,056
CREDITORS
Amounts falling due within one year 7 218,854 219,786
NET CURRENT LIABILITIES (196,605 ) (203,730 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,659

7,443

PROVISIONS FOR LIABILITIES 4,196 -
NET ASSETS 31,463 7,443

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 31,363 7,343
31,463 7,443

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Raymur Limited (Registered number: SC397624)

Balance Sheet - continued
30 April 2024


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 24 October 2024 and were signed on its behalf by:





R Brooks - Director


Raymur Limited (Registered number: SC397624)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Raymur Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less residual value of each asset over it's expected useful life as follows:

Fixtures & Fittings - 25% reducing balance
Computer Equipment - 33% straight line

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 3 (2023 - 3 ) .

Raymur Limited (Registered number: SC397624)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023
and 30 April 2024 5,443
DEPRECIATION
At 1 May 2023 2,187
Charge for year 992
At 30 April 2024 3,179
NET BOOK VALUE
At 30 April 2024 2,264
At 30 April 2023 3,256

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023 207,917
Revaluations 22,083
At 30 April 2024 230,000
NET BOOK VALUE
At 30 April 2024 230,000
At 30 April 2023 207,917

Fair value at 30 April 2024 is represented by:
£   
Valuation in 2024 22,083
Cost 207,917
230,000

If investment property had not been revalued it would have been included at the following historical cost:

30.4.24 30.4.23
£    £   
Cost 207,917 -

Investment property was valued on an open market basis on 30 April 2024 by the Directors. .

Raymur Limited (Registered number: SC397624)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 294 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors - (1 )
Taxation and social security 2,943 1,272
Other creditors 215,911 218,515
218,854 219,786