Raptor Capital UK Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06956602

Raptor Capital UK Ltd

Filleted Unaudited Financial Statements

31 December 2024

Raptor Capital UK Ltd

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Investments	5	50,000	50,000

Current assets

Debtors	6	3,270,298	4,103,716
Cash at bank and in hand		3,545	22,632
		------------	------------
		3,273,843	4,126,348

Creditors: amounts falling due within one year	7	668,507	1,478,135
		------------	------------
Net current assets		2,605,336	2,648,213
		------------	------------
Total assets less current liabilities		2,655,336	2,698,213
		------------	------------
Net assets		2,655,336	2,698,213
		------------	------------

Capital and reserves

Called up share capital	8	4,835	4,835
Capital redemption reserve		130	130
Profit and loss account		2,650,371	2,693,248
		------------	------------
Shareholder funds		2,655,336	2,698,213
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Raptor Capital UK Ltd

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 30 November 2025 , and are signed on behalf of the board by:

N. Valamootoo

Director

Company registration number: 06956602

Raptor Capital UK Ltd

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

Raptor Capital UK Limited, is a private company limited by shares, registration number 06956602 , incorporated in England and Wales. Its registered office is 99 Kenton Road, Harrow, HA3 0AN. Its principal place of business is Elmsdale House, 31 The Green, Money Lane, West Drayton, UB7 7PN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company meets its day to day working capital requirements with the support of its parent company and other group companies. The directors are therefore satisfied that the company can meet its obligations as they fall due for a period of at least 12 months from the date of signing of these financial statements. As such, the directors believe it is appropriate to prepare the financial statements on a going concern basis which assumes that the company will continue in operational existence in the future with the continued support of the parent company and other group companies. These financial statements do not include any adjustments that would result from the withdrawal of the support of the parent company and other group companies.

Consolidation

The Company is parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

Revenue recognition

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: - The Company has transferred the significant risks and rewards of ownership to the buyer; - The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; - The amount of turnover can be measured reliably; - It is probable that the Company will receive the consideration due under the transaction; and - The costs incurred or to be incurred in respect of the transaction can be measured reliably.

Income tax

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Debtors

Short term debtors are measured at transaction price, less any impairment. Long term debtors are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2023: 3 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2024 and 31 December 2024	50,000
	--------
Impairment
At 1 January 2024 and 31 December 2024	–
	--------

Carrying amount
At 31 December 2024	50,000
	--------
At 31 December 2023	50,000
	--------

6. Debtors

	2024	2023
	£	£
Amounts owed by group undertakings	2,428,836	3,261,828
Prepayments and accrued income	1,771	840,858
Other debtors	839,691	1,030
	------------	------------
	3,270,298	4,103,716
	------------	------------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Amounts owed to group undertakings	–	810,242
Accruals and deferred income	664,388	667,288
Social security and other taxes	4,119	605
	---------	------------
	668,507	1,478,135
	---------	------------

8. Called up share capital

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary shares of £ 0.10 each	48,350	4,835	48,350	4,835
	--------	-------	--------	-------

9. Controlling party

The ultimate parent company is Raptor Capital Limited , a company incorporated in the United Kingdom. There is not considered to be a single controlling party .