1 September 2023 false No description of principal activity Taxfiler 2024.6 08161131business:PrivateLimitedCompanyLtd2023-09-012024-08-31 081611312023-08-31 081611312023-09-012024-08-31 08161131business:AuditExempt-NoAccountantsReport2023-09-012024-08-31 08161131business:FilletedAccounts2023-09-012024-08-31 081611312024-08-31 08161131business:Director12023-09-012024-08-31 08161131business:RegisteredOffice2023-09-012024-08-31 081611312023-08-31 08161131core:WithinOneYear2024-08-31 08161131core:WithinOneYear2023-08-31 08161131core:AfterOneYear2024-08-31 08161131core:AfterOneYear2023-08-31 08161131core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 08161131core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 08161131core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 08161131core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 08161131core:PreviouslyStatedAmount2024-08-31 08161131core:PreviouslyStatedAmount2023-08-31 08161131business:SmallEntities2023-09-012024-08-31 08161131countries:EnglandWales2023-09-012024-08-31 08161131core:PlantMachinery2023-08-31 08161131core:MotorVehicles2023-08-31 08161131core:PlantMachinery2023-09-012024-08-31 08161131core:MotorVehicles2023-09-012024-08-31 08161131core:PlantMachinery2024-08-31 08161131core:MotorVehicles2024-08-31 081611312022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 08161131 (England and Wales)
RAYAT CONSTRUCTION LTD Unaudited accounts for the year ended 31 August 2024
RAYAT CONSTRUCTION LTD Unaudited accounts Contents
Page
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RAYAT CONSTRUCTION LTD Company Information for the year ended 31 August 2024
Director
Hardeep Singh RAYAT
Company Number
08161131 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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RAYAT CONSTRUCTION LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,434 
449 
Current assets
Inventories
23,205 
22,011 
Debtors
33,549 
33,549 
Cash at bank and in hand
18,470 
27,720 
75,224 
83,280 
Creditors: amounts falling due within one year
(49,271)
(50,286)
Net current assets
25,953 
32,994 
Total assets less current liabilities
34,387 
33,443 
Creditors: amounts falling due after more than one year
(8,303)
(11,467)
Net assets
26,084 
21,976 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
26,083 
21,975 
Shareholders' funds
26,084 
21,976 
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 29 May 2025 and were signed on its behalf by
Hardeep Singh RAYAT Director Company Registration No. 08161131
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RAYAT CONSTRUCTION LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
RAYAT CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 08161131. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
6,560 
- 
6,560 
Additions
- 
9,500 
9,500 
At 31 August 2024
6,560 
9,500 
16,060 
Depreciation
At 1 September 2023
6,111 
- 
6,111 
Charge for the year
90 
1,425 
1,515 
At 31 August 2024
6,201 
1,425 
7,626 
Net book value
At 31 August 2024
359 
8,075 
8,434 
At 31 August 2023
449 
- 
449 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
549 
549 
Other debtors
33,000 
33,000 
33,549 
33,549 
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RAYAT CONSTRUCTION LTD Notes to the Accounts for the year ended 31 August 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
7,300 
7,300 
Taxes and social security
- 
1,521 
Other creditors
40,115 
40,115 
Accruals
1,856 
1,350 
49,271 
50,286 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,303 
11,467 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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