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REGISTERED NUMBER: 04327604 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

RAISON FOSTER ASSOCIATES LIMITED

RAISON FOSTER ASSOCIATES LIMITED (REGISTERED NUMBER: 04327604)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


RAISON FOSTER ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTORS: C A Raison
Mrs C Raison





SECRETARY: Mrs C Raison





REGISTERED OFFICE: 7 Riverford Croft
Coventry
CV4 7HB





REGISTERED NUMBER: 04327604 (England and Wales)





ACCOUNTANTS: Walker Thompson Ltd
Accountants & Registered Auditors
Empress House
43a Binley Road
Coventry
CV3 1HU

RAISON FOSTER ASSOCIATES LIMITED (REGISTERED NUMBER: 04327604)

BALANCE SHEET
28 FEBRUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,327 7,434

CURRENT ASSETS
Debtors 5 1,781 11,479
Cash at bank 34,588 20,375
36,369 31,854
CREDITORS
Amounts falling due within one year 6 11,465 8,483
NET CURRENT ASSETS 24,904 23,371
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,231

30,805

CAPITAL AND RESERVES
Called up share capital 7 50 50
Capital redemption reserve 50 50
Retained earnings 31,131 30,705
SHAREHOLDERS' FUNDS 31,231 30,805

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2025 and were signed on its behalf by:




Mrs C Raison - Director


RAISON FOSTER ASSOCIATES LIMITED (REGISTERED NUMBER: 04327604)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. STATUTORY INFORMATION

Raison Foster Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. 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.

Turnover
Turnover represents the net invoiced sales or services, excluding value added tax. Turnover is recognised in the accounting period in which the service is carried out.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company makes defined contributions to employees personal pension schemes. Contributions payable for the year are charged in the profit and loss account.

RAISON FOSTER ASSOCIATES LIMITED (REGISTERED NUMBER: 04327604)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 March 2024
and 28 February 2025 12,915
DEPRECIATION
At 1 March 2024 5,481
Charge for year 1,107
At 28 February 2025 6,588
NET BOOK VALUE
At 28 February 2025 6,327
At 29 February 2024 7,434

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 6,780
Tax - 2,958
Prepayments 1,781 1,741
1,781 11,479

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Social security and other taxes 2,199 386
VAT 5,656 4,798
Directors' loan 2,109 1,797
Accrued expenses 1,501 1,502
11,465 8,483

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
50 Ordinary £1 50 50