REGISTERED NUMBER: 15370635 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

27 DECEMBER 2023 TO 17 JANUARY 2025

FOR

RAFFINGERS HOLDINGS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A H Moody BA (Hons) FCCA

Mr L E Manning FCCA

Mr G B Soraff FCCA

Mr T Sudarshan FCCA

Mr A E H FFrench

Mr P Dell FCA

REGISTERED OFFICE:

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

REGISTERED NUMBER:

15370635 (England and Wales)

ACCOUNTANTS:

Raffingers Holdings Limited

Chartered Accountants

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

FIXED ASSETS

Intangible assets

4

19,041,788

Tangible assets

5

38,909

Investments

6

-

19,080,697

CURRENT ASSETS

Debtors

2,533,434

Cash at bank

369,029

2,902,463

CREDITORS

Amounts falling due within one year

1,526,902

NET CURRENT ASSETS

1,375,561

TOTAL ASSETS LESS CURRENT LIABILITIES

20,456,258

CAPITAL AND RESERVES

Called up share capital

2,358

Share premium

10,551,952

Retained earnings

9,901,948

SHAREHOLDERS' FUNDS

20,456,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 17 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 17 January 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 17 January 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 17 January 2026 and were signed on its behalf by:

Mr A H Moody BA (Hons) FCCA - Director

1.	STATUTORY INFORMATION

Raffingers Holdings Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten 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.

Improvements to property

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

Additions

315,202

Reclassification/transfer

18,726,586

At 17 January 2025

19,041,788

NET BOOK VALUE

At 17 January 2025

19,041,788

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

38,909

At 17 January 2025

38,909

NET BOOK VALUE

At 17 January 2025

38,909

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

18,727,672

Disposals

(1,086

)

Reclassification/transfer

(18,726,586

)

At 17 January 2025

-

NET BOOK VALUE

At 17 January 2025

-