REGISTERED NUMBER: 09269823 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Raphael Neill Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R M Neill

REGISTERED OFFICE:

21 Reepham Road

Bawdeswell

Dereham

Norfolk

NR20 4RU

REGISTERED NUMBER:

09269823 (England and Wales)

ACCOUNTANTS:

Ewing Accounts Services Ltd

4 St Nicholas Court

Church Lane

Dersingham

Kings Lynn

Norfolk

PE31 6GZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

352

-

352

-

CURRENT ASSETS

Debtors

4,140

5,761

Cash at bank

34,326

22,893

38,466

28,654

CREDITORS

Amounts falling due within one year

23,306

19,821

NET CURRENT ASSETS

15,160

8,833

TOTAL ASSETS LESS CURRENT LIABILITIES

15,512

8,833

CREDITORS

Amounts falling due after more than one year

-

(3,101

)

PROVISIONS FOR LIABILITIES

(67

)

-

NET ASSETS

15,445

5,732

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

15,345

5,632

15,445

5,732

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 December 2025 and were signed by:

R M Neill - Director

1.	STATUTORY INFORMATION

Raphael Neill Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

33% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

10,000

Disposals

(10,000

)

At 31 October 2025

-

AMORTISATION

At 1 November 2024

10,000

Eliminated on disposal

(10,000

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

17,967

Additions

393

Disposals

(16,939

)

At 31 October 2025

1,421

DEPRECIATION

At 1 November 2024

17,967

Charge for year

41

Eliminated on disposal

(16,939

)

At 31 October 2025

1,069

NET BOOK VALUE

At 31 October 2025

352

At 31 October 2024

-