REGISTERED NUMBER: 15763020 (England and Wales)

Unaudited Financial Statements

for the Period 5 June 2024 to 31 May 2025

for

Rayburn Environmental Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A.M. Griffiths

J Griffiths

Mrs J A Shelley

REGISTERED OFFICE:

Whitehouse Street

Walsall

West Midlands

WS2 8HR

REGISTERED NUMBER:

15763020 (England and Wales)

ACCOUNTANTS:

Garner & Co Limited

Rest Harrow

Welland

Malvern

WR13 6NQ

FIXED ASSETS

Investments

4

1,495,872

CURRENT ASSETS

Debtors

5

84,128

NET CURRENT ASSETS

84,128

TOTAL ASSETS LESS CURRENT LIABILITIES

1,580,000

CAPITAL AND RESERVES

Called up share capital

6

1,480,000

Retained earnings

7

100,000

SHAREHOLDERS' FUNDS

1,580,000

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:

A.M. Griffiths - Director

1.	STATUTORY INFORMATION

Rayburn Environmental 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

1,745,872

Cancellation of B Shares

(250,000

)

At 31 May 2025

1,495,872

NET BOOK VALUE

At 31 May 2025

1,495,872

In accordance with a written resolution dated 12th August 2024 the company acquired the entire share capital of Rayburn Holdings Ltd at fair value - reference note 7.The cost carried forward comprises the fair value of £1,480,000 and costs associated with the purchase of £15,872.

The disposal of shares in Rayburn Plastics Ltd has been recorded as a dividend in specie at fair value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

84,128

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1,480,000

Ordinary A

1

1,480,000

In accordance with a written resolution dated 12th August 2024 the company issued and allotted 1,480,000 Ordinary A Shares of £1 each and 250,000 Ordinary B Shares of £1 each pursuant to a share-for-share exchange agreement to acquire 45,000 Ordinary Shares of £1 each in Rayburn Holdings Ltd.

In accordance with a written resolution dated 15th August 2024 the 250,000 Ordinary B Shares of £1 each were cancelled and extinguished pursuant to an agreement with Rayburn Technologies Ltd, with that company acquiring the entire shareholding in Rayburn Plastics Ltd.

7.

RESERVES

Retained

earnings

£

Profit for the period

350,000

Dividends

(250,000

)

At 31 May 2025

100,000

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A.M. Griffiths.

At the period end the company's ultimate controlling party is Mr A.M. Griffiths by virtue of his majority shareholding.