2023-06-302024-06-292024-06-29false04537664RAWSON DEVELOPMENT 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RAWSON DEVELOPMENT LTD

Registered Number
04537664
(England and Wales)

Unaudited Financial Statements for the Year ended
29 June 2024

RAWSON DEVELOPMENT LTD
Company Information
for the year from 30 June 2023 to 29 June 2024

Director

RAWSON, Simon Elsworth

Company Secretary

RAWSON, Elaine

Registered Address

The Old Vicarage, Main Street
Appleton Roebuck
York
YO23 7DG

Registered Number

04537664 (England and Wales)
RAWSON DEVELOPMENT LTD
Statement of Financial Position
29 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets341,47354,952
41,47354,952
Current assets
Stocks41,085,218719,250
Debtors526,6273,480
Cash at bank and on hand118,933214,404
1,230,778937,134
Creditors amounts falling due within one year6(1,093,497)(758,091)
Net current assets (liabilities)137,281179,043
Total assets less current liabilities178,754233,995
Net assets178,754233,995
Capital and reserves
Called up share capital100100
Profit and loss account178,654233,895
Shareholders' funds178,754233,995
The financial statements were approved and authorised for issue by the Director on 26 June 2025, and are signed on its behalf by:
RAWSON, Simon Elsworth
Director
Registered Company No. 04537664
RAWSON DEVELOPMENT LTD
Notes to the Financial Statements
for the year ended 29 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 30 June 2387,6124,37591,987
Additions-750750
At 29 June 2487,6125,12592,737
Depreciation and impairment
At 30 June 2333,4403,59537,035
Charge for year13,54368614,229
At 29 June 2446,9834,28151,264
Net book value
At 29 June 2440,62984441,473
At 29 June 2354,17278054,952
4.Stocks

2024

2023

££
Work in progress1,085,218719,250
Total1,085,218719,250
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables500541
Other debtors25,9392,768
Prepayments and accrued income188171
Total26,6273,480
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables46,829528
Taxation and social security4,5752,042
Other creditors1,038,343752,771
Accrued liabilities and deferred income3,7502,750
Total1,093,497758,091
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Related party transactions
At 29 June 2024 S E Rawson was owed £438,120 (2023: £348,573) by the company.