REGISTERED NUMBER: 04483039 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

RAL Ice Cream & Catering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R M Roberto

A L Coronato

T P Palinczuk

REGISTERED OFFICE:

4 Yorke Street

Hucknall

Nottinghamshire

NG15 7BT

REGISTERED NUMBER:

04483039 (England and Wales)

ACCOUNTANTS:

Smith Cookson

Chartered Accountants

4 Yorke Street

Hucknall

Nottinghamshire

NG15 7BT

BANKERS:

National Westminster Bank

134 Front Street

Arnold

Nottinghamshire

NG5 7BF

FIXED ASSETS

Tangible assets

4

3,007

4,012

Investment property

5

430,000

420,000

433,007

424,012

CURRENT ASSETS

Stocks

700

510

Debtors

6

5,097

5,957

Cash at bank and in hand

155,879

214,069

161,676

220,536

CREDITORS

Amounts falling due within one year

7

110,103

198,389

NET CURRENT ASSETS

51,573

22,147

TOTAL ASSETS LESS CURRENT LIABILITIES

484,580

446,159

PROVISIONS FOR LIABILITIES

8

47,680

45,431

NET ASSETS

436,900

400,728

CAPITAL AND RESERVES

Called up share capital

9

600

600

Non-distributable reserves

10

197,929

190,429

Retained earnings

10

238,371

209,699

SHAREHOLDERS' FUNDS

436,900

400,728

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 October 2025 and were signed on its behalf by:

A L Coronato - Director

1.	STATUTORY INFORMATION

RAL Ice Cream & Catering 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net sales of goods,excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve.

Investment property has not been depreciated. This treatment is not in accordance with the Companies Act 2006, but the directors believe the current value gives a true and fair view.

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 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.

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2024

and 31 January 2025

6,662

41,445

48,107

DEPRECIATION

At 1 February 2024

6,589

37,506

44,095

Charge for year

19

986

1,005

At 31 January 2025

6,608

38,492

45,100

NET BOOK VALUE

At 31 January 2025

54

2,953

3,007

At 31 January 2024

73

3,939

4,012

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

420,000

Revaluations

10,000

At 31 January 2025

430,000

NET BOOK VALUE

At 31 January 2025

430,000

At 31 January 2024

420,000

Fair value at 31 January 2025 is represented by:

£

Valuation in 2014

65,098

Valuation in 2017

50,000

Valuation in 2018

30,000

Valuation in 2020

20,000

Valuation in 2022

50,000

Valuation in 2024

20,000

Valuation in 2025

10,000

Cost

184,902

430,000

If investment property had not been revalued it would have been included at the following historical cost:

31.1.25

31.1.24

£

£

Cost

184,902

184,902

Investment property was valued on an open market basis on 31 January 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other debtors

5,097

5,957

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

41,191

35,052

Corporation tax

22,743

9,121

Social security and other taxes

517

1,337

Other creditors

40,100

-

Directors' current accounts

11

145,349

Accruals and deferred income

3,333

5,430

Accrued expenses

2,208

2,100

110,103

198,389

8.	PROVISIONS FOR LIABILITIES

31.1.25

31.1.24

£

£

Deferred tax

47,680

45,431

Deferred

tax

£

Balance at 1 February 2024

45,431

Provided during year

2,249

Revaluation

Balance at 31 January 2025

47,680

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

600

Ordinary

£1

600

600

10.

RESERVES

Distributable

Non-distributable

Reserves

Reserves

Totals

£

£

£

At 1 February 2024

209,699

190,429

400,128

Profit for the year

34,123

-

34,123

dividends

-

-

-

Revalue investment property

-

7500

7,500

At 31 January 2025

243,822

197,929

441,751