Company registration number 10382265 (England and Wales)
P Rayner Consulting Limited
Unaudited Financial Statements
For the year ended 31 March 2025
PAGES FOR FILING WITH REGISTRAR
P Rayner Consulting Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
P Rayner Consulting Limited
Balance Sheet
As at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
491,465
350,380
Cash at bank and in hand
12,142
17,290
503,607
367,670
Creditors: amounts falling due within one year
5
(285,842)
(240,973)
Net current assets
217,765
126,697
Capital and reserves
Called up share capital
120
120
Profit and loss reserves
217,645
126,577
Total equity
217,765
126,697

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

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.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved and signed by the director and authorised for issue on 5 November 2025
P Rayner
Director
Company registration number 10382265 (England and Wales)
P Rayner Consulting Limited
Notes to the Financial Statements
For the year ended 31 March 2025
- 2 -
1
Accounting policies
Company information

P Rayner Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pendragon House, 65 London Road, St Albans, Hertfordshire, AL1 1LJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

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.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

P Rayner Consulting Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 and Section 12 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price 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 fair value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, which include trade and other payables and bank loans, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present fair value of the future receipts discounted at a market rate of interest.

1.6
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.

1.7
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
Employees

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

2025
2024
Number
Number
Total
1
1
P Rayner Consulting Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
2,201
Depreciation and impairment
At 1 April 2024 and 31 March 2025
2,201
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
29,977
17,587
Other debtors
461,488
332,793
491,465
350,380
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
240,372
184,778
Other taxation and social security
40,310
51,275
Other creditors
5,160
4,920
285,842
240,973
6
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Mr P Rayner
344,077
245,059
Other related parties
1,700
4,500
2025-03-31 2024-04-01 false false false 05 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity P Rayner 10382265 2024-04-01 2025-03-31 10382265 2025-03-31 10382265 2024-03-31 10382265 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10382265 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 10382265 core:ShareCapital 2025-03-31 10382265 core:ShareCapital 2024-03-31 10382265 core:RetainedEarningsAccumulatedLosses 2025-03-31 10382265 core:RetainedEarningsAccumulatedLosses 2024-03-31 10382265 bus:Director1 2024-04-01 2025-03-31 10382265 core:ComputerEquipment 2024-04-01 2025-03-31 10382265 2023-04-01 2024-03-31 10382265 core:OtherPropertyPlantEquipment 2024-03-31 10382265 core:OtherPropertyPlantEquipment 2025-03-31 10382265 core:OtherPropertyPlantEquipment 2024-03-31 10382265 core:CurrentFinancialInstruments 2025-03-31 10382265 core:CurrentFinancialInstruments 2024-03-31 10382265 core:WithinOneYear 2025-03-31 10382265 core:WithinOneYear 2024-03-31 10382265 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10382265 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10382265 bus:FRS102 2024-04-01 2025-03-31 10382265 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10382265 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP