REGISTERED NUMBER: 06238382 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Raeluce Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Kendal

A J Kendal

SECRETARY:

L Kendal

REGISTERED OFFICE:

2 Heap Bridge

Heywood

Bury

BL9 7HR

REGISTERED NUMBER:

06238382 (England and Wales)

ACCOUNTANTS:

Thompson Jones Business Solutions Limited

2 Heap Bridge

Bury

Lancashire

BL9 7HR

Fixed assets

Tangible assets

3

405

873

Current assets

Debtors

4

3,559

2,584

Cash at bank

147,939

130,786

151,498

133,370

Creditors

Amounts falling due within one year

5

(40,546

)

(36,342

)

Net current assets

110,952

97,028

Total assets less current liabilities

111,357

97,901

Creditors

Amounts falling due after more than one year

6

(3,527

)

(8,241

)

Net assets

107,830

89,660

Capital and reserves

Called up share capital

3

3

Retained earnings

107,827

89,657

107,830

89,660

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

A J Kendal - Director

1.	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.

Equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

3.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 April 2024

and 31 March 2025

2,487

DEPRECIATION

At 1 April 2024

1,614

Charge for year

468

At 31 March 2025

2,082

NET BOOK VALUE

At 31 March 2025

405

At 31 March 2024

873

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,456

2,544

Prepayments and accrued income

103

40

3,559

2,584

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,964

4,849

Trade creditors

222

-

Corporation tax

25,782

24,416

VAT

6,809

5,914

Directors' current accounts

2,092

527

Accrued expenses

677

636

40,546

36,342

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

3,527

4,972

Bank loans - 2-5 years

-

3,269

3,527

8,241