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REGISTERED NUMBER: SC529299 (Scotland)












Financial Statements

for the Year Ended 31 March 2025

for

Raynbeau Limited

Raynbeau Limited (Registered number: SC529299)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Raynbeau Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Ms D Mitchell
Ms L Mitchell





REGISTERED OFFICE: Radleigh House
1 Golf Road
Glasgow
G76 7HU





REGISTERED NUMBER: SC529299 (Scotland)





ACCOUNTANTS: O'Haras Chartered Accountants
Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU

Raynbeau Limited (Registered number: SC529299)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 3 5,518 7,357

CURRENT ASSETS
Debtors 4 459 2,400
Cash at bank and in hand 31,392 35,017
31,851 37,417
CREDITORS
Amounts falling due within one year 5 24,863 29,179
NET CURRENT ASSETS 6,988 8,238
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,506

15,595

CREDITORS
Amounts falling due after more than one year 6 - (3,965 )

PROVISIONS FOR LIABILITIES (1,176 ) (1,176 )
NET ASSETS 11,330 10,454

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 11,328 10,452
SHAREHOLDERS' FUNDS 11,330 10,454

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Raynbeau Limited (Registered number: SC529299)

Balance Sheet - continued
31 March 2025


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 7 July 2025 and were signed on its behalf by:





Ms L Mitchell - Director


Raynbeau Limited (Registered number: SC529299)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. 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.

Going concern
The directors continue to be satisfied that the company has adequate resources to continue in operation for the next 12 months. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue
The company operates gaming machines and therefore revenue is recognised as cash is collected from the machines.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

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.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Raynbeau Limited (Registered number: SC529299)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

3. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
£   
COST
At 1 April 2024
and 31 March 2025 17,308
DEPRECIATION
At 1 April 2024 9,951
Charge for year 1,839
At 31 March 2025 11,790
NET BOOK VALUE
At 31 March 2025 5,518
At 31 March 2024 7,357

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 459 2,400

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts - 732
Machine gaming duty 2,163 6,097
Taxation and social security (14 ) (14 )
Other creditors 22,714 22,364
24,863 29,179

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 3,965

Raynbeau Limited (Registered number: SC529299)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
2 Ordinary £1 2 2