REGISTERED NUMBER: 04762036 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

Raylight Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R A Youldon

D A Youldon

SECRETARY:

Mrs G Youldon

REGISTERED OFFICE:

4 Reading Road

Pangbourne

Reading

Berkshire

RG8 7LY

REGISTERED NUMBER:

04762036 (England and Wales)

ACCOUNTANTS:

Geoffrey Cole & Co

Chartered Accountants

4 Reading Road

Pangbourne

Reading

Berkshire

RG8 7LY

FIXED ASSETS

Tangible assets

4

156

456

CURRENT ASSETS

Stocks

39,265

39,361

Debtors

5

1,463

2,157

Cash at bank

137,378

152,356

178,106

193,874

CREDITORS

Amounts falling due within one year

6

51,167

52,321

NET CURRENT ASSETS

126,939

141,553

TOTAL ASSETS LESS CURRENT LIABILITIES

127,095

142,009

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

126,995

141,909

SHAREHOLDERS' FUNDS

127,095

142,009

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

The members have not required the company to obtain an audit of its financial statements for the year 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 8 October 2025 and were signed on its behalf by:

D A Youldon - Director

1.	STATUTORY INFORMATION

Raylight 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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

50% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2024

-

996

996

Additions

165

-

165

At 31 May 2025

165

996

1,161

DEPRECIATION

At 1 June 2024

-

540

540

Charge for year

9

456

465

At 31 May 2025

9

996

1,005

NET BOOK VALUE

At 31 May 2025

156

-

156

At 31 May 2024

-

456

456

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,105

VAT

421

-

Prepayments

1,042

1,052

1,463

2,157

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,420

-

Sales ledger credit balances

43,736

24,801

Tax

3,478

20,452

VAT

-

4,553

Other creditors

292

284

Directors' current accounts

116

116

Accrued expenses

2,125

2,115

51,167

52,321