REGISTERED NUMBER: 00581759 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

RAY SANDERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D R Sanders

Mrs J Sanders

Mr P Sanders

SECRETARY:

Mrs J Sanders

REGISTERED OFFICE:

550 Edge Lane

Liverpool

L13 1AJ

REGISTERED NUMBER:

00581759 (England and Wales)

ACCOUNTANTS:

Malthouse & Company Chartered Accountants

America House, Rumford Court

Rumford Place

Liverpool

Merseyside

L3 9DD

FIXED ASSETS

Tangible assets

4

268,021

274,237

CURRENT ASSETS

Stocks

268,837

307,502

Debtors

5

152,809

135,976

Cash at bank and in hand

374,998

387,560

796,644

831,038

CREDITORS

Amounts falling due within one year

6

61,357

165,890

NET CURRENT ASSETS

735,287

665,148

TOTAL ASSETS LESS CURRENT LIABILITIES

1,003,308

939,385

PROVISIONS FOR LIABILITIES

15,944

16,077

NET ASSETS

987,364

923,308

CAPITAL AND RESERVES

Called up share capital

7,623

7,623

Capital redemption reserve

2,377

2,377

Retained earnings

977,364

913,308

987,364

923,308

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 10 November 2025 and were signed on its behalf by:

Mr P Sanders - Director

1.	STATUTORY INFORMATION

Ray Sanders 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably and it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

TANGIBLE FIXED ASSETS

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

Freehold property - 1% straight line

Plant and machinery - 15 - 25% reducing balance

Fixtures, fittings and equipment - 10 - 33% reducing balance

Motor vehicles - 25% reducing balance

STOCKS

Stocks and work in progress 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.

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 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 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

325,577

341,039

666,616

DEPRECIATION

At 1 April 2024

67,463

324,916

392,379

Charge for year

3,256

2,960

6,216

At 31 March 2025

70,719

327,876

398,595

NET BOOK VALUE

At 31 March 2025

254,858

13,163

268,021

At 31 March 2024

258,114

16,123

274,237

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

111,480

117,728

Other debtors

41,329

18,248

152,809

135,976

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

6,624

4,732

Taxation and social security

46,293

15,521

Other creditors

8,440

145,637

61,357

165,890

7.	RELATED PARTY DISCLOSURES

The company operates a small self-administered pension scheme. During the year the company rented a plot of land from the scheme. The rent paid for the 12 month period was £6,500. The Directors are satisfied that this rental represents an open market rate for the plot. There have been no other transactions with the scheme during the year save for the recharge, at cost, of certain expenses paid by the company on behalf of the scheme.

8.	ULTIMATE CONTROLLING PARTY

The company was under the control of the directors for the period under review.