Raytest Holdings Limited Accounts






Raytest Holdings Limited

	Company No. 15561692
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the period ended 31 March 2025.

Principal activities
The principal activity of the company during the period under review was Investment Holding Company.




Director

The Director who served at any time during the period was as follows:

P.K. Clapham









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

P.K. Clapham
Director
08 December 2025

at	31 March 2025
Company No.		15561692	Notes	2025
				£
Fixed assets



	Investments		4	727,740
				727,740
Current assets



	Cash at bank and in hand			38,828
				38,828
Creditors: Amount falling due within one year			5	(27)
Net current assets				38,801
Total assets less current liabilities				766,541




Net assets				766,541

Capital and reserves
	Called up share capital			727,740



	Profit and loss account		7	38,801

Total equity				766,541



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 08 December 2025 and signed on its behalf by:
P.K. Clapham
Director
08 December 2025

for the period ended 31 March 2025

General information

Raytest Holdings Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15561692

Its registered office is:

30 Circus Mews

Bath

Somerset

BA1 2PW

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025
			Number
		The average monthly number of employees (including directors) during the period:	1

4	Investments
			Investment in Subsidiaries	Total
			£	£
		Cost or valuation

		Additions	727,740	727,740


		At 31 March 2025	727,740	727,740
		Provisions/Impairment





		Net book values
		At 31 March 2025	727,740	727,740


		Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments cannot be valued at fair value hence included at historical cost.

5	Creditors:
		amounts falling due within one year
			2025
			£






		Taxes and social security	27



			27

Share Capital

Following a scheme of reconstruction, shares in Raytest Instruments Limited were allotted to Raytest Holdings Limited. Pursuant to a demerger agreement dated 29 May 2024 the shares were allotted and issued to the shareholders of the Company as consideration for the transfer of the entire issued share capital in Raytest Instruments Limited to the Company from Paradigm HoldingCo Limited.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

8	Dividends
			2025
			£
		Dividends for the period:
		Dividends paid in the period	37,297

			37,297

		Dividends by type:

		Equity dividends	37,297
			37,297