24 May 2024 false No description of principal activity Taxfiler 2024.6 15738814 business:PrivateLimitedCompanyLtd 2024-05-24 2025-05-31 15738814 2024-05-23 15738814 2024-05-24 2025-05-31 15738814 business:AuditExempt-NoAccountantsReport 2024-05-24 2025-05-31 15738814 business:AbridgedAccounts 2024-05-24 2025-05-31 15738814 2025-05-31 15738814 core:WithinOneYear 2025-05-31 15738814 core:ShareCapital core:PreviouslyStatedAmount 2025-05-31 15738814 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-05-31 15738814 core:PreviouslyStatedAmount 2025-05-31 15738814 business:SmallEntities 2024-05-24 2025-05-31 15738814 business:Director1 2024-05-24 2025-05-31 15738814 countries:EnglandWales 2024-05-24 2025-05-31 15738814 business:RegisteredOffice 2024-05-24 2025-05-31 15738814 core:PlantMachinery 2024-05-24 2025-05-31 15738814 core:FurnitureFittings 2024-05-24 2025-05-31 15738814 business:OrdinaryShareClass1 2024-05-24 2025-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 15738814 (England and Wales)
Al Rayyan&co Ltd Unaudited accounts for the period from 24 May 2024 to 31 May 2025
Al Rayyan&co Ltd Statement of financial position as at 31 May 2025
2025
Notes
£
Fixed assets
Tangible assets
4
17,944
Current assets
Inventories
6,590
Cash at bank and in hand
24,326
30,916
Creditors: amounts falling due within one year
(28,572)
Net current assets
2,344
Net assets
20,288
Capital and reserves
Called up share capital
5
1
Profit and loss account
20,287
Shareholders' funds
20,288
For the period ending 31 May 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 and authorised for issue on 10 December 2025 and were signed on its behalf by
Pavlina Stefanova Pavlova Director Company Registration No. 15738814
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Al Rayyan&co Ltd Notes to the Accounts for the period from 24 May 2024 to 31 May 2025
1
Statutory information
Al Rayyan&co Ltd is a private company, limited by shares, registered in England and Wales, registration number 15738814. The registered office is Queens, Winterwell Road, Rotherham, South Yorkshire, S63 6DS, 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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
20% on reducing balance
Fixtures & fittings
20% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Al Rayyan&co Ltd Notes to the Accounts for the period from 24 May 2024 to 31 May 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 24 May 2024
-
Additions
22,430
At 31 May 2025
22,430
Depreciation
Charge for the period
4,486
At 31 May 2025
4,486
Net book value
At 31 May 2025
17,944
5
Share capital
2025
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
6
Average number of employees
During the period the average number of employees was 3.
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