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REGISTERED NUMBER: 08127286 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

RAWSON DIGITAL LIMITED

RAWSON DIGITAL LIMITED (REGISTERED NUMBER: 08127286)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RAWSON DIGITAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTOR: A V Rawson





SECRETARIES: Mrs J C Rawson
Rawson Digital Limited





REGISTERED OFFICE: Park Lodge
Rhosddu Road
Wrexham
LL11 1NF





REGISTERED NUMBER: 08127286 (England and Wales)





ACCOUNTANTS: M. D. Coxey and Co. Limited
Chartered Accountants
25 Grosvenor Road
Wrexham
LL11 1BT

RAWSON DIGITAL LIMITED (REGISTERED NUMBER: 08127286)

BALANCE SHEET
31ST DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 30,916 27,724

CURRENT ASSETS
Stocks 264,062 273,603
Debtors 5 683,857 635,099
Cash at bank and in hand 26,320 71,981
974,239 980,683
CREDITORS
Amounts falling due within one year 6 550,776 530,700
NET CURRENT ASSETS 423,463 449,983
TOTAL ASSETS LESS CURRENT
LIABILITIES

454,379

477,707

CREDITORS
Amounts falling due after more than one
year

7

(30,957

)

(86,556

)

PROVISIONS FOR LIABILITIES (7,730 ) (6,932 )
NET ASSETS 415,692 384,219

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 415,682 384,209
415,692 384,219

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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.

RAWSON DIGITAL LIMITED (REGISTERED NUMBER: 08127286)

BALANCE SHEET - continued
31ST DECEMBER 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 director and authorised for issue on 23rd May 2025 and were signed by:





A V Rawson - Director


RAWSON DIGITAL LIMITED (REGISTERED NUMBER: 08127286)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024

1. STATUTORY INFORMATION

Rawson Digital 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. 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.
Plant and machinery etc - 25% on reducing balance, 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks held remotely are valued on an average cost of 50% whereas prior to 2022 they were valued at an average cost of 66 2/3%.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 14 ) .

RAWSON DIGITAL LIMITED (REGISTERED NUMBER: 08127286)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st January 2024 174,731
Additions 14,051
At 31st December 2024 188,782
DEPRECIATION
At 1st January 2024 147,007
Charge for year 10,859
At 31st December 2024 157,866
NET BOOK VALUE
At 31st December 2024 30,916
At 31st December 2023 27,724

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 286,853 300,179
Other debtors 397,004 334,920
683,857 635,099

Other debtors include an advance to the director, Mr A V Rawson of £138,664 (2023 £188,664). The maximum amount of the advance during the year was £188,664 (2023 £188,664).

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 52,401 52,401
Hire purchase contracts 5,128 5,128
Trade creditors 148,333 172,216
Taxation and social security 175,596 84,089
Other creditors 169,318 216,866
550,776 530,700

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans 20,857 71,328
Hire purchase contracts 10,100 15,228
30,957 86,556

RAWSON DIGITAL LIMITED (REGISTERED NUMBER: 08127286)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.12.23
£    £   
Bank loans 73,258 123,729
Hire purchase contracts 15,228 20,356
Other creditors 98,803 82,223
187,289 226,308

Secured by a fixed and floating charge over the company's assets.

9. RELATED PARTY DISCLOSURES

The company is controlled by its director Mr A V Rawson. Other debtors includes £97,000 due from Rawson EVPower Ltd (2023 £55,000 due to that company) and £96,184 (2023 £89,184) due from Rawson Property Ltd, all companies under common control. Other than this, remuneration and dividends and the loan disclosed in debtors, there were no material transactions with related parties during the year.