Company Registration No. 00188059 (England and Wales)
Caleb Rayner Limited
Unaudited accounts
for the year ended 31 March 2025
Caleb Rayner Limited
Unaudited accounts
Contents
Caleb Rayner Limited
Company Information
for the year ended 31 March 2025
Directors
Deborah Reid
Michael Alfred Caleb Hollington
Company Number
00188059 (England and Wales)
Registered Office
Meadows Nursery Bassetts Lane
Little Baddow
Chelmsford
CM3 4DA
England
Accountants
Danbury Bookkeeping Services Ltd
60 Parkdale
Danbury
Chelmsford
Essex
CM3 4EJ
Caleb Rayner Limited
Statement of financial position
as at 31 March 2025
Intangible assets
2,000,000
2,000,000
Tangible assets
3,384,764
1,643,296
Inventories
130,131
125,374
Cash at bank and in hand
1,398,757
5,580,698
Creditors: amounts falling due within one year
(957,743)
(1,260,933)
Net current assets
2,124,548
4,765,206
Total assets less current liabilities
9,274,728
8,408,502
Creditors: amounts falling due after more than one year
(1,661,319)
(1,649,885)
Provisions for liabilities
Deferred tax
(211,987)
(211,987)
Net assets
7,401,422
6,546,630
Caleb Rayner Limited
Statement of financial position
as at 31 March 2025 (continued)
Called up share capital
20,001
20,001
Revaluation reserve
1,326,250
675,000
Capital contribution reserve
1,305
1,305
Profit and loss account
6,053,866
5,850,324
Shareholders' funds
7,401,422
6,546,630
For the year ending 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 December 2025 and were signed on its behalf by
Deborah Reid
Director
Company Registration No. 00188059
Caleb Rayner Limited
Notes to the Accounts
for the year ended 31 March 2025
Caleb Rayner Limited is a private company, limited by shares, registered in England and Wales, registration number 00188059. The registered office is Meadows Nursery Bassetts Lane, Little Baddow, Chelmsford, CM3 4DA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
5% on cost
Computer equipment
25% on cost
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
At 31 March 2025
2,000,000
At 31 March 2025
2,000,000
At 31 March 2024
2,000,000
Caleb Rayner Limited
Notes to the Accounts
for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At valuation
At cost
At cost
At cost
At cost
At 1 April 2024
579,523
1,633,340
76,769
714,057
10,423
3,014,112
Additions
1,054,057
256,185
-
31,410
-
1,341,652
Revaluations
651,250
-
-
-
-
651,250
Disposals
-
(67,361)
-
-
-
(67,361)
At 31 March 2025
2,284,830
1,822,164
76,769
745,467
10,423
4,939,653
At 1 April 2024
113,750
931,669
51,975
265,822
7,600
1,370,816
Charge for the year
168
177,184
5,174
786
761
184,073
At 31 March 2025
113,918
1,108,853
57,149
266,608
8,361
1,554,889
At 31 March 2025
2,170,912
713,311
19,620
478,859
2,062
3,384,764
At 31 March 2024
465,773
701,671
24,794
448,235
2,823
1,643,296
6
Investments
Other investments
Valuation at 1 April 2024
-
Valuation at 31 March 2025
1,765,416
Amounts falling due within one year
Trade debtors
123,802
26,728
Amounts due from group undertakings etc.
-
228,602
Accrued income and prepayments
21,370
21,370
Other debtors
18,051
7,652
Amounts falling due after more than one year
Amounts due from group undertakings etc.
1,369,502
35,715
Caleb Rayner Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
320,740
102,686
Obligations under finance leases and hire purchase contracts
-
186,189
Trade creditors
110,947
196,620
Taxes and social security
4,858
679,711
Proposed dividends
62,230
-
Other creditors
205,333
4,382
Loans from directors
242,973
66,107
9
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
1,307,613
1,309,214
Obligations under finance leases and hire purchase contracts
353,706
162,973
Loans from directors
-
177,698
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).