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Company Registration No. 08524788 (England and Wales)
Rare And Flare Limited Unaudited accounts for the year ended 31 December 2024
Rare And Flare Limited Unaudited accounts Contents
Page
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Rare And Flare Limited Company Information for the year ended 31 December 2024
Directors
James Robertson Rachael Robertson
Company Number
08524788 (England and Wales)
Registered Office
7 High Street Windsor Berkshire SL4 1LD England
Accountants
Blue Cube Accountants Limited 7 High Street Windsor SL4 1LD
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Rare And Flare Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
790 
1,465 
Current assets
Debtors
47,212 
47,430 
Cash at bank and in hand
96 
644 
47,308 
48,074 
Creditors: amounts falling due within one year
(18,583)
(12,701)
Net current assets
28,725 
35,373 
Net assets
29,515 
36,838 
Capital and reserves
Called up share capital
200 
200 
Share premium
12,490 
12,490 
Profit and loss account
16,825 
24,148 
Shareholders' funds
29,515 
36,838 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2025 and were signed on its behalf by
James Robertson Director Company Registration No. 08524788
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Rare And Flare Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Rare And Flare Limited is a private company, limited by shares, registered in England and Wales, registration number 08524788. The registered office is 7 High Street, Windsor, Berkshire, SL4 1LD, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% Straight Line
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 taxation
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.
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Rare And Flare Limited Notes to the Accounts for the year ended 31 December 2024
3
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2024
10,028 
At 31 December 2024
10,028 
Depreciation
At 1 January 2024
8,563 
Charge for the year
675 
At 31 December 2024
9,238 
Net book value
At 31 December 2024
790 
At 31 December 2023
1,465 
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
70 
81 
Trade debtors
2 
209 
Other debtors
47,140 
47,140 
47,212 
47,430 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
420 
600 
Other creditors
17,113 
11,066 
Accruals
1,050 
1,035 
18,583 
12,701 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
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Rare And Flare Limited Notes to the Accounts for the year ended 31 December 2024
7
Transactions with related parties
Included in debtors are the following balances: Dineandgift.com Limited £47,140 (2023 - £47,140) Included in creditors are the following balances: Halstone Limited. £9,163 (2023 - £3,616) Ogilviedavies Limited £7,928 (2023 - £7,428) Management charges of £1,500 (2023 - £6,000) were paid to OgilvieDavies Limited during the year. All of the companies named above are owned and controlled by the directors.
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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