Company registration number 00538833 (England and Wales)
RAYJAN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
Faulkner House
Victoria Street
Rayner Essex LLP
St Albans
Chartered Accountants
Hertfordshire
AL1 3SE
RAYJAN LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
RAYJAN LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
950,000
860,000
Investments
5
1,302,904
1,172,187
2,252,904
2,032,187
Current assets
Debtors
6
10,710
3,542
Cash at bank and in hand
60,821
73,190
71,531
76,732
Creditors: amounts falling due within one year
7
(21,510)
(14,434)
Net current assets
50,021
62,298
Total assets less current liabilities
2,302,925
2,094,485
Provisions for liabilities
(110,254)
(65,303)
Net assets
2,192,671
2,029,182
Capital and reserves
Called up share capital
8
5,000
5,000
Profit and loss reserves
2,187,671
2,024,182
Total equity
2,192,671
2,029,182

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

RAYJAN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
2025
2024
Notes
£
£
£
£
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 4 October 2025 and are signed on its behalf by:
Mr H G Smith
Director
Company Registration No. 00538833
RAYJAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Rayjan Limited is a private company limited by shares incorporated in England and Wales. The registered office is Tavistock House South, Tavistock Square, London, WC1H 9LG.

1.1
Accounting convention
The financial statements are prepared under the historical cost convention.

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

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover
Turnover represents net rents receivable.

Other income arises from investments in shares of listed companies, utilising surplus cash balances.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

1.4
Fixed asset investments

Fixed Asset investments relate to investments undertaken on the company's behalf by a stockbroker.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

RAYJAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1 (202 4: 1)

RAYJAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
4
Tangible fixed assets
Land and buildings
£
Cost
At 1 February 2024
860,000
Revaluation
90,000
At 31 January 2025
950,000
Depreciation and impairment
At 1 February 2024 and 31 January 2025
-
0
Carrying amount
At 31 January 2025
950,000
At 31 January 2024
860,000

The property valuation has been determined by a director who is a Chartered Surveyor.

5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
1,302,904
1,172,187
Fixed asset investments revalued

The valuation of the investments is based on the valuation reports provided by Hargreaves Lansdown.

Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 February 2024
1,172,187
Additions
179,505
Valuation changes
85,029
Disposals
(133,817)
At 31 January 2025
1,302,904
Carrying amount
At 31 January 2025
1,302,904
At 31 January 2024
1,172,187
RAYJAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 6 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
10,710
3,542
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
16,060
11,007
Other creditors
5,450
3,427
21,510
14,434
8
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
5000 Ordinary shares of £1 each
5,000
5,000
10
Directors' transactions

Interest free loans have been granted by the company to its directors as follows:

The loan was repaid in full by 31 August 2025.

Loans
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Loan to director
-
-
5,187
(5,187)
-
-
5,187
(5,187)
-
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