REGISTERED NUMBER: 11943512 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

A.J.RAY LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

A J Ray

Mrs T Ray

REGISTERED OFFICE:

18 Ivy Lane

Ettington

STRATFORD-UPON-AVON

CV37 7TD

REGISTERED NUMBER:

11943512 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Payton House

Guild Street

Stratford-upon-Avon

Warwickshire

CV37 6RP

FIXED ASSETS

Tangible assets

4

31,512

47,411

CURRENT ASSETS

Stocks

111,682

83,461

Debtors

5

49,301

6,966

Prepayments and accrued income

8,620

9,640

Cash at bank

473,544

313,502

643,147

413,569

CREDITORS

Amounts falling due within one year

6

148,115

133,624

NET CURRENT ASSETS

495,032

279,945

TOTAL ASSETS LESS CURRENT LIABILITIES

526,544

327,356

PROVISIONS FOR LIABILITIES

8,888

11,852

NET ASSETS

517,656

315,504

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

517,556

315,404

517,656

315,504

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

A J Ray - Director

1.	STATUTORY INFORMATION

A.J.Ray 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.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

98,216

Disposals

(12,469

)

At 30 April 2025

85,747

DEPRECIATION

At 1 May 2024

50,805

Charge for year

10,510

Eliminated on disposal

(7,080

)

At 30 April 2025

54,235

NET BOOK VALUE

At 30 April 2025

31,512

At 30 April 2024

47,411

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,301

6,966

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,074

32,857

Taxation and social security

115,352

90,809

Other creditors

18,689

9,958

148,115

133,624

7.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed jointly to the directors, Mr A J Ray and Mrs T Ray, £13,073. (2024 £6,951).

8.	CONTROLLING PARTY

The company was under the control of Mr A J Ray throughout the current period by virtue of being the managing director. Mr A J Ray is a joint controlling shareholder with Mrs T Ray, each of whom own 50% of the total issued share capital of the company.