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Registration number: 06859016

Rayne Shoes Limited

Filleted Financial Statements

for the Period from 1 April 2023 to 31 December 2023

 

Rayne Shoes Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 7

 

Rayne Shoes Limited

Company Information

Director

Chargetex 39 SAS

Registered office

2 Stone Buildings
Lincoln's Inn
London
WC2A 3TH

Accountants

Charter Tax Consulting Limited 8th Floor
1 Southampton Street
London
WC2R 0LR

Auditors

Lindeyer Francis Ferguson Limited North House
198 High Street
Tonbridge
Kent
TN9 1BE

 

Rayne Shoes Limited

(Registration number: 06859016)
Balance Sheet as at 31 December 2023

Note

31 December
2023
£

31 March
2023
£

Current assets

 

Debtors

4

107

-

Cash at bank and in hand

 

9

910

 

116

910

Creditors: Amounts falling due within one year

5

(17,560)

(8,051)

Net liabilities

 

(17,444)

(7,141)

Capital and reserves

 

Called up share capital

6

2

2

Retained earnings

(17,446)

(7,143)

Shareholders' deficit

 

(17,444)

(7,141)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 July 2025
 

Carine De Koenigswarter
on behalf of Chargetex 39 SAS
Director

   
     
 

Rayne Shoes Limited

Notes to the Financial Statements for the Period from 1 April 2023 to 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Stone Buildings
Lincoln's Inn
London
WC2A 3TH
England

These financial statements were authorised for issue by the director on 23 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The Director has considered the impacts of the current economic environment. The company will continue to receive financial support from its ultimate parent company where assurances have been provided for a period of more than 12 months from the signing of the accounts. The Director has concluded that the company will be able to continue for the foreseeable future (12 months from the signing of this report) and that the going concern basis is appropriate.

 

Rayne Shoes Limited

Notes to the Financial Statements for the Period from 1 April 2023 to 31 December 2023

Audit report

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(58) of the Companies House Act 2006:

The independent Auditor's Report was unqualified.

Senior Statutory Auditor: Jonathan Healey FCA,

Statutory Auditor: Lindeyer Francis Ferguson Limited

Signed by Lindeyer Francis Ferguson Limited on 31 July 2025.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Rayne Shoes Limited

Notes to the Financial Statements for the Period from 1 April 2023 to 31 December 2023

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the Director) during the period, was 2 (2023 - 2).

4

Debtors

Current

31 December
2023
£

31 March
2023
£

Prepayments

107

-

 

107

-

 

Rayne Shoes Limited

Notes to the Financial Statements for the Period from 1 April 2023 to 31 December 2023

5

Creditors

Creditors: amounts falling due within one year

31 December
2023
£

31 March
2023
£

Due within one year

Trade creditors

570

-

Accruals and deferred income

8,700

600

Other creditors

8,290

7,451

17,560

8,051

6

Share capital

Allotted, called up and fully paid shares

31 December
2023
 

31 March
2023
 

No.

£

No.

£

Ordinary share capital of £1 each

2

2

2

2

       
 

Rayne Shoes Limited

Notes to the Financial Statements for the Period from 1 April 2023 to 31 December 2023

7

Parent and ultimate parent undertaking

The company's immediate parent is Chargetex 39 SAS, incorporated in France.

 The ultimate parent is Chageurs SA, incorporated in France.
 

The parent of the largest group in which these financial statements are consolidated is Chageurs SA, incorporated in France.

The address of Chageurs SA is:
7 rue Kepler
75116
Paris
France

8

Events after the reporting date

Following the period-end the immediate parent company Chargetex 39 SAS has continued to support the company with loans, and as at the date of signing these financial statements these total £59,626.